Publication
Motortax: Payments, Renewals and Refund information
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Last updated on
Published on
Last updated on
What must I do before I pay motor tax?
Register the vehicle with the revenue commissioners. This registration process deals with the question of vehicle registration tax (vrt) and will generally be processed by the motor dealer.
When must I pay motor tax?
Liability for motor tax arises when a vehicle is used in a public place/road.
Motor tax discs are issued for periods of three, six, or 12 whole calendar months and are not issued in respect of months already elapsed. Vehicles with an annual tax of €119 or less can only be taxed for a 12-month period. As discs are issued for whole calendar months, the preferred option on first taxing is to register or first use the vehicle early in a month. Vehicle owners who first tax a recently registered vehicle after 28 May 2004 will be issued with a new Vehicle Registration Certificate by the Driver and Vehicle Licensing Computer Services Division. It should be noted that there is a surcharge for non-annual discs and motor tax should be paid when due, as monthly arrears are charged at one tenth of the annual rate.
Where do I pay it?
Motor tax can be paid at the motor tax office of your local authority. Motor tax can also be paid online for certain vehicles.
Car or motorcycle
For the first taxing of a new or imported car or motorcycle the following will be required:
Goods Vehicle
To be taxed at the goods rate, a vehicle must be constructed or adapted for use and used for the conveyance of goods or burden of any other description in the course of trade or business (including agriculture and the performance by a local or public authority of its functions). An articulated vehicle (i.e. vehicle and semi-trailer) is regarded as a single vehicle. Motor tax is payable on the basis of the unladen weight of the tractor unit, plus the unladen weight of the heaviest semi-trailer which will be used at any time during the period of the tax disc.
Small Goods Vehicles (i.e. with an unladen weight which does not exceed 1,524kgs (3,500kg gross vehicle weight)) that are used in a private capacity are taxed on the basis of the engine capacity (c.c.) of the vehicle and are not taxed on the basis of CO2 emissions.
For the first taxing of a new or imported goods vehicle you need:
If the unladen weight exceeds 1524 kg (3,500 kg Gross Vehicle Weight) you will also need:
If the unladen weight does not exceed 1524 kg (3,500 kg Gross Vehicle Weight) you will also need:
If the design gross vehicle weight of the vehicle does not exceed 3,500 kg you will also need
Other Vehicle
For the first taxing of other vehicles such as public service vehicles (buses/taxis/hackneys), tractors, motor caravans, dumpers, forklifts, recovery, veteran/vintage vehicles {over 30 years} and exempt vehicles you need:
A certificate of approval from the revenue commissioners for a disabled driver/passenger (only applies to an exempt vehicle).
It is now possible for the owners of commercial vehicles to renew the tax over the internet. Vehicles must have a current roadworthiness certificate and in the case of light goods vehicles (vehicles whose design gross vehicle weight is less than 3,500 kg), the owner must have already submitted form RF111A (declaration that the vehicle will only be used as a goods carrying vehicle in the course of the owners business) to the local motor tax office.
New arrangements apply to declaring a vehicle off the road for motor tax purposes from 1 July 2013
The new system requires a vehicle owner to declare their vehicle off the road in advance by completing Form RF150.
This will replace the system whereby owners declare a vehicle off the road retrospectively when seeking to tax a vehicle. There is a three month transition period from 1 July 2013 to 30 September 2013 during which those in arrears must pay the arrears and either take out a new vehicle licence or make a declaration of non-use i.e. inform the motor tax authorities of their intention not to use the vehicle in a public place. Those whose vehicles have not been on the road must make a declaration of non-use for the period in question (Garda witnessed signature on motor tax renewal form) and either take out a new vehicle licence or make a declaration of non-use (Form RF150. )
Following the end of the transition period, the current system whereby a person can go to a Garda Station and make a declaration that a vehicle was off the road, without having to pay arrears, will cease, and owners will be liable to pay all motor tax arrears before a new licence can be issued in respect of the vehicle.
Form RF150 and further details of the proposed changes are available from your local motor tax office or for download from this site.
Renewing motor tax where there is:
The following are required to renew motor tax in these circumstances:
Renewing motor tax where there is:
The following are required to renew motor tax in these circumstances:
Renewing motor tax where there is:
Renewing motor tax where there is:
The following are required to renew motor tax in these circumstances:
Renewing motor tax where there is:
Renewing motor tax where there is:
The following are required to renew motor tax in these circumstances:
What types of vehicle can be taxed online?
The following tax classes are available for online processing:
What do I need to tax my vehicle online?
IMPORTANT: 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.
Applications for refunds of motor tax can be made to you local motor tax office, on Form RF120, in circumstances when:
Scrapped/Destroyed Vehicles:
Replacement Documents
If you require a replacement document for any of the following, Form RF134 must be completed and witnessed by a member of the Garda Siochana at a Garda station and presented or posted with the appropriate fee to your motor tax offices.