Here again, market research has established the safe harbor method as a cost efficient method for both larger and smaller companies to enhance highly compensated employee benefits while still providing a substantial benefit for the non-highly compensated rank & file employees.
If you want to practise your driving with an accompanying driver, the accompanying driver must be over the age of 21 and, must hold a full licence in the relevant vehicle category for at least three years. As a learner driver you must display 'L' plates in a conspicuous position on the front and rear of your vehicle.
Minimum age and driver theory test. There are specific minimum ages at which you may hold a learner permit for certain vehicles in Ireland. For example, drivers of Category A1 vehicles (i.e., certain motorcycles) must be at least 16 years of age to obtain a learner permit.Drivers of Category B vehicles (that is, certain cars) must be at least 17 years to hold a first learner permit. In theory, you may take a driver theory test at any age.o for example, if you wish to apply for a learner permit for Category B vehicles, you must be at least 15 years of age or older when you pass your driver theory test in order to obtain a first learner permit when you reach 17 years.