Rates, Arrears and Refunds of Motor Tax

Motor Tax Rates & Arrears

Find the Motor Tax Rate by entering a Registration Number

or alternatively 

View the full list of motor tax rates

Motor tax arrears are charged at 1/10th of the annual rate per month.


A minimum of 3 full unexpired months must be remaining on the disc from the date of refund claimed.

Circumstances where refunds of motor tax are payable

  1. The vehicle has been scrapped/destroyed or sent permanently out of the State.
  2. The vehicle has been stolen and has not been recovered by the owner.
  3. 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.
  4. The owner of the vehicle has ceased, because of absence from the State for business or educational purposes, to use the vehicle.
  5. The owner of the vehicle has ceased, because of service overseas with the Defence Forces, to use the vehicle.
  6. The owner of the vehicle has ceased, because of his illness, injury or other physical disability to use the vehicle.
  7. Please note that an application for a refund does not guarantee that a refund will be paid. All refund applications are assessed on their own individual circumstances.

In the case of No. 1 above, the refund is calculated on the date of issue of the Certificate of Destruction (see below). In all other cases, the refund is calculated by reference to the number of months unexpired at the time of surrender of the tax disc.

How to apply for a refund

Applications for refunds should be made on form RF120 and the tax disc surrendered to the Motor Taxation Office as soon as possible after the removal of the vehicle from use.

Applications for refund for scrapped vehicles must be accompanied by a Certificate of Destruction issued from an Authorised Treatment Facility. List of Authorised Treatment Facilities.