Motor tax in Ireland

Information

It is a legal requirement in Ireland to have motor tax if you want to drive your vehicle in a public place. Motor tax is a charge imposed by the Government on some motor vehicles. The revenue from this tax is used to maintain and upgrade the road network in Ireland. Motor tax is collected by your local authority on behalf of the Government.

The amount of motor tax you pay for a vehicle registered before July 2008 is proportionate to the size of your vehicle's engine - in other words, the more powerful your vehicle, the higher the cost of your motor tax. For new cars registered since 1 July 2008, motor tax charges are determined on the basis of seven CO2 emission bands with lower emissions resulting in lower charges.

New cars registered between 1 January 2008 and 30 June 2008 initially had their motor tax charged on the basis of engine size. If it is beneficial for these cars to switch to the CO2 based motor tax system, this will happen on the first renewal of motor tax after 1 July 2008. The new CO2 based system will not apply to second-hand imports that were registered abroad prior to 2008.

Not only are you obliged by law to pay motor tax to drive your vehicle, you are also required to display evidence that you have paid (i.e., a current tax disc) on the windscreen of your vehicle. Failure to display evidence that you have paid motor tax (i.e., a current tax disc) on your vehicle, is considered a motoring offence and will result in a 65 euro on-the-spot fine issued by a traffic warden or a Garda.

It's important to be aware however, that not all vehicles require motor tax. The following vehicles are exempt:

• State-owned vehicles
• Diplomatic vehicles
• Vehicles exempted under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. No. 353 of 1994)
• Vehicles (including any cycle with an attachment for propelling it by mechanical power) not exceeding 400 kilograms in weight (unladen), which is adapted and used for invalids
• Vehicles which are used exclusively for the transport (whether by carriage or traction) of lifeboats and their gear or any equipment for affording assistance towards the preservation of life and property in cases of ship-wreck and distress at sea
• Vehicles which are used exclusively for the transport (whether by carriage or traction) of road construction machinery used for no purpose other than the construction or repair of roads
• Refuse carts, sweeping machines or watering machines used exclusively for cleansing public streets and roads
• Ambulances, road-rollers or fire engines
• Vehicles kept by a local authority and used exclusively for the purpose of their fire brigade service.
• Vehicles which are used exclusively for mountain and cave rescue purposes
• Vehicles which are used exclusively for underwater search and recovery purposes.

Change of vehicle ownership and motor tax

If you sell your vehicle or trade it in for a new model in Ireland, you must register the change of ownership. This is done in one of two ways and depends on whether the vehicle was first registered before or after 1 January 1993. Read more about change of vehicle ownership here.

If you sell your vehicle privately, part B of the Vehicle Licensing Certificate, which you would have received when you bought the vehicle, should be completed and returned to the Vehicle Registration Unit (see Where to apply). It usually takes about 3-4 weeks for the registration in your name to take place. You cannot tax your vehicle in your Motor Tax Office until this has gone through. As failure to drive without paying motor tax is an offence, you should not drive until you receive confirmation that the change of registration has occurred.

If you sell your vehicle to a motor dealer, you have to complete a form RF 105, which is available from the motor dealer. The completed form should be returned to the Vehicle Registration Unit, while the Vehicle Licensing Certificate and Vehicle Registration Certificates are given to the motor dealer. It may take 3-4 weeks for the registration in your name to be processed. Again, it's an offence to drive without paying motor tax so you should not drive until you receive confirmation that the registration has occurred and you have paid motor tax to your local Motor Tax Office.

Replacing a lost tax disc

It is possible to obtain replacement documents associated with motor tax (and changes to vehicle ownership). List of documents and the cost of their replacement is as follows;

Document	Replacement cost
Tax disc	€6
Registration book	€12
Vehicle licensing certificate	€12

To obtain replacement documents, complete form RF134 (pdf) and have this form witnessed by a member of the Garda Siochana at a Garda station. Forward your completed form with the appropriate fee to your Motor Tax Office.

Refunds of motor tax

It is possible in certain circumstances, to claim a refund of motor tax. Your application for a refund, should be made directly to you local motor tax office, on Form RF120. Circumstances where you may claim a refund of motor tax include;

• The vehicle has been scrapped/destroyed or sent permanently out of the State,
• The vehicle has been stolen and has not been recovered by the owner,
• The vehicle has not been taken out or used in a public place at any time since the issue of the current disc,
• The owner of the vehicle has ceased, because of illness, injury or other physical disability, to use the vehicle,
• The owner of the vehicle has ceased, because of absence from the state for business or educational purposes, to use the vehicle,
• The owner of the vehicle has ceased, because of service overseas with the Defence Forces, to use the vehicle.

Tax discs must be surrendered immediately as refunds are generally calculated from the first of the month following the surrender of the disc. A minimum of three unexpired whole calender months must be left on the disc when surrendered. 

Rules

Failure to tax your vehicle and/or display a current tax disc is a serious offence and you are liable to receive a fine and/or face prosecution if you do not comply.

Rates

A motor tax disc is issued for three, six or twelve months and the rate is calculated by engine size.

Motor tax applies to the following vehicle's: private cars motorcycles, goods vehicles, taxis, large public service vehicles, (PSV's)/community buses and agricultural, and commerical building construction vehicles. You can view the motor tax rates for private cars based on CO2 emissions, the motor tax rates for private cars based on engine size and the motor tax rates for other vehicles effective from 1 January 2009 on the Department of Environment, Heritage and Local Government's webite. 

On Sustainable Energy Ireland's (SEI) website you can check the CO2 emissions levels for different car models.

A 'vintage' vehicle for motor taxation purposes is a vehicle that is 30 or more years old. In determining whether or not the vehicle qualifies for 'vintage' status - the chassis number of the vehicle and the vehicle registration book/vehicle registration certificate must clearly display the age of the vehicle.

Regarding the purchase of new or second-hand vehicles, there is no charge for registering Change of Ownership details at Motor Taxation Offices or at the Vehicle Registration Unit.

How to apply

If your vehicle is new, you need a 'First Motor Tax Application' form (RF 100). This is available from the motor dealer or person from whom you bought your vehicle. When you are applying for first motor tax, you must present the following documents at your local Motor Taxation Office:

• Form RF 100
• Appropriate fee.

Please not that for the taxing of a goods vehicle, if the unladen weight exceeds 1524 kg (3,500 kg Gross Vehicle Weight), a weight docket (from an authorised weighbridge) is required. If the vehicle is 1 year old or over (e.g. imported) a certificate of roadworthiness/pass statement (from an authorised tester) is required.

If the unladen weight does not exceed 1524 kg (3,500 kg Gross Vehicle Weight), a goods declaration form RF111a (from Motor Tax Office) is required and, if the vehicle is one year old or over (e.g. imported) a certificate of roadworthiness/pass statement (from an authorised tester) is required.

Two forms are available for the purpose of renewing motor tax - Motor Tax Renewal Form RF 100A (pdf) and Motor Tax Renewal Form RF 100B. The only difference between these two forms is the RF 100B is a computer-printed form that is automatically posted to you about a month before your tax is due to expire, while the RF 100A is available from your local Motor Taxation Office.

Not everyone receives a form in the post, so it is up to you to keep check of when your tax expires. Both forms should be returned to your local Motor Taxation Office in person or by post. If you apply in person you will receive your new tax disc there and then. If you make a postal application, you should allow up to 3 weeks to receive your new disc.

To renew your motor tax where there is no change in owner/vehicle details (e.g. name/address/engine size) you must complete tax renewal form RF100b (computerised reminder form issued approximately 2 weeks before renewal date by the Vehicle Registration Unit (see 'Where to Apply') or form RF100a available from Motor Tax Offices, Public Libraries and Garda stations.

Applying for a refund of motor tax

To apply for a refund of motor tax, you need to download and complete form RF120 (pdf). Your completed application form should include the current tax disc and the Vehicle Licensing Certificate. If you are claiming a refund on the basis of an illness or injury, you should include a medical certificate from your doctor or health professional. If you are claiming a refund on the basis of an absence from the State for business or educational purposes, you should have a letter from your employer or educational facilitity as evidence of this. Your completed application form should be returned to your Motor Tax office who will process your application.

Where to apply

Pay your motor tax online here.

Alternatively, contact the Motor Taxation Office of your local authority for more information and to pay your motor tax. Contact information for all local authorities in Ireland is listed in your public telephone directory.

The Vehicle Registration Unit at the Department of Transport has responsibility for the registration of vehicle ownership. Contact them as follows: