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. Motor tax is collected by local authorities.

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 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 January 2008 and June 2008 had their motor tax charged on the basis of engine size initially. If it was beneficial for those cars to switch to the CO2 based motor tax system, this happened on the first renewal of motor tax after June 2008. The CO2 based system does 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 a current tax disc on your vehicle is considered a motoring offence and will result in a €60 fixed-charge fine issued by a traffic warden or a Garda.

It's important to be aware that certain vehicles are exempt from the requirement to pay motor tax. However, if they are used in a public place a current tax disc must be displayed. The following vehicles are exempt from the requirement to pay motor tax:

• 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. You cannot tax your vehicle until the registration of the change of ownership has gone through. You then renew the motor tax on the vehicle using Form RF100A as described below.

It is an offence to drive without paying motor tax, so you should not drive until you have received confirmation that the registration has occurred and you have paid the motor tax. Read more in our document on change of vehicle ownership.

Replacing a lost tax disc

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

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 (pdf). 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. Where a vehicle has been scrapped you will need a certificate of destruction issued by an End-of-Life Vehicle (ELV) Authorised Treatment Facility.