Motor Tax Update from Department of Transport

Contrary to media reports there have been no changes to motor tax procedures. I wish to advise the following on refunds of motor tax and non-use of a motor vehicle which pertains at the moment. Basically there has been no change whatsoever to Refunds of motor tax and declarations of non-use of a motor vehicle.


Refunds of Motor Tax

The position with regard to refunds of motor tax is set out below:


The legislation which sets out the circumstances for refunds of motor tax provides for a refund of motor tax in certain limited circumstances, where:

•the vehicle has been scrapped or destroyed,

•the vehicle has been permanently exported,

•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.


In order to obtain a refund, there must also be a minimum of three months remaining on a disc at the time of surrender of the disc to the licensing authority.

There are no plans currently to amend the legislation to extend the grounds for the granting of a refund.


Non-Use of motor vehicles

I wish to advise that there is a facility in place to declare a vehicle off the road. The Non-Use of Motor Vehicles Act 2013, as amended, provides for a system of declaring vehicles off the road in advance for motor tax purposes. The declaration must be made in the last month of an existing motor tax disc or renewed in the last month of a previously made declaration of non-use. The declaration can be made online or in a motor tax office, using the following declaration:


The declaration can be made for any number of calendar months between 3 and 12 months i.e. it cannot be made for a period of 1 or 2 months. If a vehicle is subsequently required to be put back on the road, the declaration can be broken at any time simply by taxing the vehicle.