Motortax: Payments, Renewals and Refund information

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.

First taxing a new or imported vehicle

Car or motorcycle

For the first taxing of a new or imported car or motorcycle the following will be required:

• application form rf100 (from motor dealer)
• appropriate fee

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:

• application form rf100 (from motor dealer)
• appropriate fee
• a weight docket if the unladen weight is not shown on the rf 100 form or has changed since registration with the revenue commissioners

If the unladen weight exceeds 1524 kg (3,500 kg Gross Vehicle Weight) you will also need:

• a weight docket (from an authorised weighbridge)
• if the vehicle is 1 year old or over (for example, imported), a certificate of roadworthiness/pass statement (from an authorised tester)

If the unladen weight does not exceed 1524 kg (3,500 kg Gross Vehicle Weight) you will also need:

• a weight docket from an authorised weightbridge if an imported goods vehicle
• if the vehicle is one year old or over (for example, imported) a certificate of roadworthiness /pass statement (from an authorised tester)

If the design gross vehicle weight of the vehicle does not exceed 3,500 kg you will also need

• a goods declaration form RF111A (from motor tax office)

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:

• application form rf100 (from motor dealer)
• appropriate fee
• PSV licence (only applies to small and large public service vehicles)
• article 60 licence (only applies to school buses)
• a certificate of roadworthiness/pass statement issued by an authorised tester (only applies to large public service vehicles and ambulances 1 year old or over)
• a recovery vehicle declaration form rf111b available from motor tax offices, (only applies to recovery vehicles)

A certificate of approval from the revenue commissioners for a disabled driver/passenger (only applies to an exempt vehicle).

• Motor tax can be renewed online for most cars through the online service at this site.
• Motor tax can also be paid at your local motor tax office of your Local Authority. Further details on motor tax including Carbon Dioxide (CO2) Motor Tax System for New Cars, as well as download versions of motor tax forms are available at this site. The Online Motor Tax (OMT) service enables vehicle owners to pay their motor tax by secure link over the internet thus avoiding attendance at local motor tax offices or making application by post.
• Full details on the OMT service including the types of vehicles which may be taxed online and the procedures associated with online taxing involving the Personal Identification No. (PIN) are contained on the OMT site.

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:

• no change in owner/vehicle details (for example, name/address/engine size) and
• taxing vehicle from the expiry date of the previous disc.

The following are required to renew motor tax in these circumstances:

• tax renewal form rf100b, a computerised reminder form issued, approx. 3/4 weeks before renewal date, by the driver and vehicle licensing computer services division, RF111A available from motor tax offices, public libraries and garda stations
• appropriate fee
• a certificate of roadworthiness /pass statement issued by an authorised tester for all goods vehicles/buses/coaches/ambulances one year old or over. Goods trailers having a design gross vehicle weight exceeding 3,500 kgs, one year old or over
• a PSV licence (only applies to small and large public service vehicles)
• Article 60 licence (only applies to school buses)
• a certificate of approval from the Revenue Commissioners for a disabled driver/passenger (only applies to an exempt vehicle)

Renewing motor tax where there is:

• no change in owner/vehicle details (for example, Name/address/engine size) and
• are not taxing the vehicle from the expiry date of the previous disc:

The following are required to renew motor tax in these circumstances:

• tax renewal form RF111A available from motor tax offices, Public Libraries and Garda Stations.
• appropriate fee
• a certificate of roadworthiness /pass statement issued by an authorised tester for all goods vehicles/buses/coaches/ambulances one year old or over. Goods trailers having a design gross vehicle weight exceeding 3,500 kgs, one year old or over.
• a PSV licence (only applies to small and large public service vehicles)
• Article 60 licence (only applies to school buses)
• a certificate of approval from the Revenue Commissioners for a disabled driver/passenger (only applies to an exempt vehicle)

Renewing motor tax where there is:

• a change in owner details (for example, name/address)
• tax renewal form RF111A available from motor tax offices, Public Libraries and Garda Stations.
• appropriate fee
• a certificate of roadworthiness /pass statement issued by an authorised tester for all goods vehicles/buses/coaches/ambulances one year old or over. Goods trailers having a design gross vehicle weight exceeding 3,500 kgs, one year old or over
• a weight docket from an authorised weightbridge (only applies to a new owner of a goods vehicle)
• a PSV licence (only applies to small and large public service vehicles)
• Article 60 licence (only applies to school buses)
• a certificate of approval from the Revenue Commissioners for a disabled driver/passenger (only applies to an exempt vehicle)

Renewing motor tax where there is:

• a change in vehicle particulars (for example, tax class /engine size)

The following are required to renew motor tax in these circumstances:

• change of particulars form RF111 available from motor tax offices, Public Libraries and Garda Stations
• appropriate fee
• a certificate of roadworthiness /pass statement issued by an authorised tester for all goods vehicles/buses/coaches/ambulances one year old or over. Goods trailers having a design gross vehicle weight exceeding 3,500 kgs, one year old or over
• a PSV licence (only applies to small and large public service vehicles)
• Article 60 licence (only applies to school buses)
• a certificate of approval from the Revenue Commissioners for a disabled driver/passenger (only applies to an exempt vehicle)

Renewing motor tax where there is:

• a change in owner details (for example, name/address)
• a change in vehicle particulars (e.g. tax class /engine size)
• change of particulars form RF111 available from motor tax offices, Public Libraries and Garda Stations
• appropriate fee
• a certificate of roadworthiness /pass statement issued by an authorised tester for all goods vehicles/buses/coaches/ambulances one year old or over. Goods trailers having a design gross vehicle weight exceeding 3,500 kgs, one year old or over
• a PSV licence (only applies to small and large public service vehicles)
• Article 60 licence (only applies to school buses)
• a certificate of approval from the Revenue Commissioners for a disabled driver/passenger (only applies to an exempt vehicle)
• registration Log Book/Vehicle Licensing Certificate/Vehicle Registration Book (only necessary, if change of owner details not previously notified)

Renewing motor tax where there is:

• a change in ownership, following completion/dispatch of the relevant change in ownership form, viz. RF200 (pre 1993 vehicles), vehicle licensing certificate (post 1993 vehicles) or vehicle registration certificate (post May 2004 vehicles)

The following are required to renew motor tax in these circumstances:

• change of particulars form RF100A available from motor tax offices, Public Libraries and Garda Stations
• appropriate fee
• a certificate of roadworthiness /pass statement issued by an authorised tester for all goods vehicles/buses/coaches/ambulances one year old or over. Goods trailers having a design gross vehicle weight exceeding 3,500 kgs, one year old or over.
• a weight docket from an authorised weightbridge (only applies to a new owner of a goods vehicle)
• a goods declaration form RF111A, available from MOTOR TAX OFFICE (only applies to a light goods vehicle whose unladen weight does not exceed 1524 kg )
• a PSV licence (only applies to small and large public service vehicles)
• Article 60 licence (only applies to school buses)
• a certificate of approval from the Revenue Commissioners for a disabled driver/passenger (only applies to an exempt vehicle)

What types of vehicle can be taxed online?

The following tax classes are available for online processing:

• Private Cars
• Goods Vehicles (renewal only)
• Motorcycles
• Agricultural Tractors, Excavators/Diggers, and Combine Harvesters
• General Haulage Tractors
• Dumpers, Off Road Dumpers and Forklifts
• Hearses
• Vehicles adapted for use by disabled persons
• Motor Caravans (renewal only)
• Vintage/Veteran Vehicles
• Mobile Machines (renewal only)

What do I need to tax my vehicle online?

• a Personal Identification Number (PIN) and your vehicle registration number to log into the service. A PIN is issued with a motor tax renewal notification, or can be retrieved on the online motor tax website. For first time taxing of a new vehicle (never been taxed previously) or an imported vehicle, the PIN is the last six digits of the vehicle’s chassis (VIN) number
• your vehicle insurance details (name of insurer, policy number and expiry date)
• details of your payment card (Visa or MasterCard)

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:

• 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
• a vehicle in respect of which a tax disc has been taken out has not been used in a public place at any time since the issue of the 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

Scrapped/Destroyed Vehicles:

• scrapped/destroyed passenger cars/commercial vehicles up to 3,500 kg gross vehicle weight are subject to compliance with the End-of-Life Vehicles (ELV) regulations.
• before a refund can be processed the vehicle must be taken to an End of Life Vehicles (ELV) Authorised Treatment Facility and a Certificate of Destruction issued by the facility in respect of the vehicle.
• the reference date for refund of motor tax will be the date of issue of the Certificate of Destruction

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.

• registration book - Replacement Fee €12
• RF 101 Vehicle Licensing Certificate /Registration Certificate - Replacement Fee €12
• Tax Disc - Replacement Fee €6
• Trailer licence €6

Gross Motor Tax Receipts 2012-2016