There are certain circumstances in which an application for a refund of Motor Tax paid on a Vehicle, can be made by the registered owner of the Vehicle to the Motor Taxtation Office, these include the following:
- In the case of a Vehicle being Scrapped/Destroyed,
- The Vehicle is 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 to use the vehicle, because of illness, injury or other physical disability,
- The owner of the vehicle has ceased to use the vehicle, because of absence from the state for business or educational purposes,
- The owner of the vehicle has ceased to use the vehicle, because of service overseas with the Defence Forces.
- Vehicle Duty Error – The duty was paid/overpaid by mistake in certain circumstances.
In relation to circumstances 1 and 2 above, the refund is calculated on the number of full months remaining on the tax disc following the month in which the vehicle was stolen, scrapped or destroyed.
In all other cases the refund is calculated on the basis of the number of months unexpired on the tax disc when the fully completed refund application has been submitted to the Motor Taxation Office.
To apply for a refund of motor tax, you need to complete form RF120. Current tax disc and the Vehicle Licensing Certificate must be submitted with your application. If the Vehicle is Scrapped/Destroyed you will be required to submit a End of Life Certificate (Certificate of Destruction) which you will obtain from an Authorised Treatment Facility (ATF). (See www.environ.ie for list of ATF’s)
If you are claiming a refund on the basis of an illness or injury, you should include a medical certificate from your doctor or health professional.
If you are claiming a refund on the basis of an absence from the State for business or educational purposes, you should have a letter from your employer/educational facility/defence forces to confirm same.
Note: A minimum of 3 whole calendar months must be left on the Disc when it is surrendered.