Private Vehicles

The amount of motor tax you pay for a vehicle registered before 1 January 2008 is based on the size / cc of your vehicle’s engine – in other words, the more powerful your vehicle, the higher the cost of your motor tax. For new cars registered since 1 July 2008, motor tax rates are determined on the basis of 7 CO2 emission bands – in other words, lower emissions will result in lower charges. Vehicles registered between 1 January and 1 July 2008 initially had their motor tax charged on the basis of engine size. If it was beneficial for those cars to switch to the CO2 based motor tax system, this happened on the first renewal of motor tax after 1 July 2008.

The above basis for applying motor tax based on cc or CO2 also applies to imported cars first registered abroad before or after the above dates.

Rates of Motor Tax for Private Vehicles

To tax a new vehicle, you will need:

Application Form RF100 which you receive from a motor dealer or NCT Centre. Ensure the form is fully completed with registration and insurance details (you do not need to submit these documents). If you did not receive a Form RF100 from the NCT Centre, you should bring your receipt from the NCT Centre to the Motor Tax Office to complete a blank Form RF100
Appropriate fee

To renew motor tax, you will need:

Renewal Form – use RF100A if there is a break in tax and you need to have it witnessed by a member of An Garda Síochána for the period the vehicle has not been in use on a public road, or if you are paying arrears. Use either Renewal Form RF100B or RF100A if there is no break in tax or arrears. Ensure the form is fully completed with details of your Insurance Policy cover and NCT details (you do not need to submit these documents).
Appropriate fee

To renew motor tax after a change of particulars in your vehicle, you will need:

Change of Particulars Form RF111 fully completed with insurance and renewal details
Supporting documentation regarding change of particulars, e.g. letter from garage confirming change in engine or class or vehicle, Taxi Licence, proof of exempt status, etc.
Vehicle Registration Certificate
Appropriate fee

To renew motor tax after a change of ownership for vehicles registered before 1^st January 1993, you will need:

Change of Ownership Form RF200 fully completed by seller and buyer
Renewal Form RF100A fully completed with insurance and renewal details
Vehicle Registration Certificate
Appropriate Fee

To renew motor tax after a change of ownership for vehicles registered after 1^st January 1993, you will need:

Renewal Form RF100A fully completed with insurance and renewal payment details
Appropriate fee

NOTE:

You need to ensure that you or the seller of the vehicle send the Vehicle Registration Certificate to the Department of Transport for updating the ownership details on the national computer system as you cannot tax a vehicle until it is registered in your name. The Motor Tax Office recommends that the seller of a vehicle retain and forward the Vehicle Registration Certificate as it is in their interest to have the vehicle removed from their name - while it remains in their name, they are liable for motor tax and any other traffic penalities / offences related to the vehicle.