Motor tax in Ireland

It is a legal requirement in Ireland to have motor tax if you want to drive your vehicle in a public place. Motor tax is a charge imposed by the Government on some motor vehicles. The revenue from this tax is used to maintain and upgrade the road network in Ireland. Motor tax is collected by your local authority on behalf of the Government.

The amount of motor tax you pay is proportionate to the size of your vehicle engine - in other words, the more powerful your vehicle, the higher the cost of your motor tax. For new cars registered from 1 July 2008, motor tax charges will be determined on the basis of seven CO2 bands. Charges will range from €100 a year for the greenest cars to €2,000 for cars with the highest emissions ratings.

Cars registered before 1 January 2008 will continue to pay motor tax on the basis of engine size. New cars registered between 1 January 2008 and 30 June 2008 will initially have their motor tax charged on the basis of engine size. If it is beneficial for these cars to switch to the CO2 based motor tax system, this will happen on the first renewal of motor tax after 1 July 2008. New cars which are registered in the first 6 months of 2008 whose tax would be more under the CO2 based system will continue to pay motor tax on the basis of engine size. The new CO2 based system will not apply to second-hand imports that were registered abroad prior to 2008.

Not only are you obliged by law to pay motor tax to drive your vehicle, you are also required to display evidence that you have paid (i.e., a current tax disc) on the windscreen of your vehicle. Failure to display evidence that you have paid motor tax (i.e., a current tax disc) on your vehicle, is considered a motoring offence and will result in a 65 euro on-the-spot fine issued by a traffic warden or a Garda.

It's important to be aware however, that not all vehicles require motor tax. The following vehicles are exempt:

• State-owned vehicles
• Diplomatic vehicles
• Vehicles exempted under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. No. 353 of 1994)
• Vehicles (including any cycle with an attachment for propelling it by mechanical power) not exceeding 400 kilograms in weight (unladen), which is adapted and used for invalids
• Vehicles which are used exclusively for the transport (whether by carriage or traction) of lifeboats and their gear or any equipment for affording assistance towards the preservation of life and property in cases of ship-wreck and distress at sea
• Vehicles which are used exclusively for the transport (whether by carriage or traction) of road construction machinery used for no purpose other than the construction or repair of roads
• Refuse carts, sweeping machines or watering machines used exclusively for cleansing public streets and roads
• Ambulances, road-rollers or fire engines
• Vehicles kept by a local authority and used exclusively for the purpose of their fire brigade service.
• Vehicles which are used exclusively for mountain and cave rescue purposes
• Vehicles which are used exclusively for underwater search and recovery purposes

More information at Citizens Information Centre