Motor Tax is an annual duty payable on motor vehiclesin Ireland for use in public places. A new system for new private cars was introduced on 1 July 2008 where the tax rates are based on the carbon dioxide emissions of the car while in operation. Prior to this, tax rates are assessed on engine displacement - this includes used imports first registered in their original country of sale before July 2008. Motorcycles are all taxed the same regardless of engine displacement, with a special rate for electrically powered cycles. For goods vehicles, commercial vehicles and PSVs it is based on weight or is a standardised fee. For taxation of cars with Wankel engines under the old size-based system, the actual engine displacement is multiplied by 1.5 so for example a Mazda RX-8 with a 1.3 litre rotary engine is taxed as a 1.8 litre engined vehicle. Motor tax can be purchased for a duration of three, six or twelve months for some classes of vehicles. Valid vehicle insurance is required to pay for motor tax. Once tax is paid, the vehicle owner receives a motor tax disc which is required by law be displayed on the vehicle. Failure to display a tax disc can result in a fine, and failure to pay for motor tax can result in further fines or prosecution. Motor tax can be refunded if the car has not been in use in public places under certain circumstances - for example if the vehicle has been scrapped, permanently exported from the country, stolen and not recovered, or the owner has been unable to use the vehicle for certain reasons.
Rates
As of 2014, annual motor tax rates for private cars on the emissions-based system range from €120 to €2,350. Tax for motorcycles varies from €35 to €88. Vehicles 30 years old or more qualify for "vintage" motor tax status - a special low rate of €26 per year for motorcycles or €56 per year for all other vehicles. Motor tax can be paid in annual, half-year and quarterly instalments. The tax can be paid online or in person at Motor Tax Offices.
Exemptions
There are a number of exempt vehicles:
State-owned vehicles
Diplomatic vehicles.
Vehicles exempted under the Disabled Drivers and Disabled Passengers Regulations, 1994.
Vehicles not exceeding 400 kilograms in weight unladen adapted and used for invalids.
Vehicles which are used exclusively for the transport of lifeboats and their gear or any equipment for affording assistance towards the preservation of life and property in cases of shipwreck and distress at sea
Vehicles which are used exclusively for mountain and cave rescue purposes.
Vehicles which are used exclusively for the transport of road construction machinery which is built in as part of such vehicle or otherwise permanently attached thereto, carries no load except articles or materials used for the purpose of the road construction machinery and is 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.
