Motor Tax/Vehicle Registration-NVDF

The National Vehicle and Driver File (NVDF) is a database containing details of all 2.5 million registered vehicles and their owners as well as the 2.6 million licensed drivers in the country. The system which is maintained and supported by the Driver and Vehicle Computer Services Division of the Department of Transport Tourism and Sport, located in Shannon, Co. Clare, is central to the processing of motor tax and driving licence business through which in excess of €1 Billion is collected annually. The NVDF also fulfills legal obligations in relation to the national driver and vehicle registers.

The NVDF supports motor tax and driving licence services for all users across in motor tax offices and other outlets throughout the country, the internet based Online Motor Tax and Change of Vehicle Ownership services and at Shannon where data processing of change of vehicle ownership notices takes place.

The NVDF provides the basis for a number of services. For further details click on one of the following links:

Data Protection

The National Vehicle Driver File (NVDF) contains some data components of a personal and sensitive nature and the system is operated and administered in accordance with best data protection practices. The system is registered with the Data Protection Commissioner under Reference Number – Ref 10923/A. In terms of providing approved third parties with access to NVDF data, all large volumes of data are sent by secure channel or downloaded via staging server. All data supplied is encrypted. Infrequent or low volume data requests are facilitated through web read-only access via a secure logon.

The Department's Data Protection Policy has been updated in line with the General Data Protection Regulations. There are downloadable privacy notices available for every Motor Tax form and for every Trailer Licence form.

Pay or Renew Your Motor Tax

Motor tax can be renewed online for most cars through the online service at www.motortax.ie. Motor tax can also be paid at the motor tax offices of your Local Authority. Further details on motor tax including Carbon Dioxide (CO2) Motor Tax System for New Cars, as well as download versions of motor tax forms are available at www.motortax.ie. The Online Motor Tax (OMT) service enables vehicle owners to pay their motor tax by secure link over the internet thus avoiding attendance at local motor tax offices or making application by post. Full details on the OMT service including the types of vehicles which may be taxed online and the procedures associated with online taxing involving the Personal Identification No. (PIN) are contained on the OMT website www.motortax.ie.

It is now possible for the owners of commercial vehicles to renew the tax over the internet. Vehicles must have a current roadworthiness certificate and in the case of light goods vehicles (vehicles whose design gross vehicle weight is less than 3,500 kg), the owner must have already submitted form RF111A (declaration that the vehicle will only be used as a goods carrying vehicle in the course of the owners business) to the local motor tax office.

New arrangements apply to declaring a vehicle off the road for motor tax purposes from 1 July 2013.  The new system requires a vehicle owner to declare their vehicle off the road in advance by completing form RF150 – Declaration of Non-Use of a Motor Vehicle. This will replace the system whereby owners declare a vehicle off the road retrospectively when seeking to tax a vehicle. There is a three month transition period from 1 July 2013 to 30 September 2013 during which those in arrears must pay the arrears and either take out a new vehicle licence or make a declaration of non-use i.e.  inform the motor tax authorities of their intention not to use the vehicle in a public place. Those whose vehicles have not been on the road must make a declaration of non-use for the period in question (Garda witnessed signature on motor tax renewal form) and either take out a new vehicle licence or make a declaration of non-use (Form RF150).

Following the end of the transition period, the current system whereby a person can go to a Garda Station and make a declaration that a vehicle was off the road, without having to pay arrears, will cease, and owners will be liable to pay all motor tax arrears before a new licence can be issued in respect of the vehicle. 

Form RF150 and further details of the proposed changes are available from your local motor tax office or for download from www.motortax.ie.

Motor Tax Policy

Motor Tax Forms

First Taxing of a Vehicle form (RF100)

First Taxing of a Motorcycle form (RF100)

Motor Tax Renewal form (RF100A)

Transfer of a Vehicle Ownership to a Motor Dealer (Since 1/1/1993) form (RF105)

Transfer of a Vehicle Ownership to a Motor Dealer (Pre 1/1/1993) form (RF200)

Change of Vehicle Particulars form (RF111)

Goods Only Declaration form (RF111A)

Recovery Vehicle Declaration (RF111B)

Application for a Refund of Motor Tax (RF120)

Application for Replacement Documents form (RF134)

Declaration of Non-Use of a Vehicle form (RF150)

Application for Trade Plates form (RF700)

Trailer/Semi-Trailer Licensing or Change of Particulars (TF100)

Notification of Transfer of Trailer Ownership (TF200)

Weight Identification Certificate for a Type Approved/Imported Trailer (TF300A)

Weight Identification Certificate for a Trailer Outside the Scope of Type Approval (TF300B)

Motor Tax Rates

Motor Tax Offices - contact details

Motor Tax General Information

Motor tax can be paid at the motor tax offices of your Local Authority. Contact your local Motor Tax Office. Motor tax can also be renewed online for most cars through the online motor tax service.

If your query relates to Vehicle Ownership Changes or Online Motor Tax, please note that these issues are dealt with by the Driver and Vehicle Computer Services Division.  Details are as follows:

Driver and Vehicle Computer Services Division,
Department of Transport,Tourism and Sport,
Shannon Town Centre,
Shannon,
Co. Clare.

Tel: 0818 411 412
Fax: +353 (0)61 363 480
Email: motortax@dttas.ie

If your query relates to First Registration of Vehicles or importing of Vehicles please note that these issues are dealt with by the Revenue Commissioners 

If your query relates to Driving Tests please note that these issues are dealt with by the Road Safety Authority .  **Tel: 1890 40 60 40/ +353 (0) 96 25000

If your query relates to Vehicle Testing Standards please note that these issues are dealt with by the Road Safety Authority.  **Tel: 1890 40 60 40/ +353 (0) 96 25000

** Note that the rates charged for the use of LoCall numbers may vary among different service providers.

Motor Tax Offices issue:

  • motor tax discs
  • duplicate registration books/vehicle licensing certificates/vehicle registration certificates/discs
  • trade plates for motor traders
  • process first licensing of goods trailers over 1524kg (3,500 kg Gross Vehicle Weight) unladen weight
  • appoint garages as authorised testers for commercial vehicles,
  • appoint authorised weighbridges;
  • vehicle ownership changes for vehicles registered before 1 January, 1993.

Please note, over-the-counter transactions must be carried out at the Motor Tax Office in the county in which the vehicle is ordinarily kept.

Postal applications should also be made to the Motor Tax Office in the county in which the vehicle is ordinarily kept.

Ownership changes for vehicles registered on or after 1 January, 1993 are dealt with by the Driver and Vehicle Licensing Computer Services Division, Department of Transport,Tourism and Sport,  Shannon Town Centre, Co. Clare. (Phone: 0818 411 412). Email: motortax@dttas.ie

Carbon Dioxide (CO2) Motor Tax System for New Cars

From July 2008 there has been two separate motor tax systems for cars. Cars under the existing motor tax system will continue to be taxed based on engine size (c.c). New cars registered from 1 July 2008 will be taxed based on their CO2 emissions level. 
The licensing for motor tax of new cars registered from 1st July 2008 is based on twelve CO2 bands.  The rates range from 120 euro a year for the greenest cars to 2,350 euro for cars with the highest emissions rating.

New cars registered between 1 January 2008 and 30 June 2008 initially had their motor tax charged on the basis of engine size. If it was beneficial for these cars to switch to the CO2 based motor tax system, this was effected on the first renewal of motor tax after 1 July 2008, and these cars will now remain with a CO2 basis of assessment for motor tax. If it was beneficial for these cars to remain with their motor tax being charged on the basis of engine size, then these cars remained with this basis of assessment for motor tax and will now continue to remain with an engine size basis of assessment for motor tax.

How will the level of CO2 be known?

Before a new model is put on sale in Europe, it must undergo a series of tests to ensure that it has achieved approved standards regarding safety, environmental impact, etc.  This process is called Type Approval and each car achieving the approved standards is issued with a Certificate of Conformity.

Among the details included on the Certificate of Conformity is the level of CO2 emissions of the car.  This is the information that will be used for taxation purposes for both vehicle registration tax (VRT) and motor tax.

This CO2 rating will be captured initially by the Revenue Commissioners at vehicle registration tax stage and passed on to the national vehicle file for use in connection with the administration of the motor tax system.  In the absence of a Certificate of Conformity and the Revenue Commissioners not otherwise being satisfied as to the CO2 rating of a car by reference to any other supporting documentation, the motorist will be required to pay the highest vehicle tax rate (VRT).  The same approach will apply to Motor Tax.

Cars registered outside of Ireland

A private car first registered abroad prior to 1 January 2008 will always be taxed on engine size (c.c.). The CO2 based motor tax system does not apply to second-hand imports that were registered abroad prior to 2008.

A private car first registered abroad between 1 January 2008 and 30 June 2008 inclusive and subsequently registered in Ireland will be taxed on whichever is the lesser of the motor tax rates based on engine size (c.c.) or CO2 emissions. The comparison is based on the motor tax rates as of 1 December 2011.

A private car first registered abroad after 1 July 2008 and subsequently registered in Ireland will be taxed on CO2 emissions.

The aim of the new motor tax system is to encourage the use of smaller, cleaner, fuel-efficient cars in the fight against climate change by reducing the emission of carbon dioxide (CO2) from cars to help protect the environment and improve local air quality.

What must I do before I pay motor tax?

Register the vehicle with the Revenue Commissioners. This registration process deals with the question of Vehicle Registration Tax (VRT) and will generally be processed by the motor dealer.

When must I pay motor tax?

Liability for motor tax arises when a vehicle is used in a public place/road.
Motor tax discs are issued for periods of three, six, or 12 whole calendar months and are not issued in respect of months already elapsed. Vehicles with an annual tax of €119 or less can only be taxed for a 12-month period.  As discs are issued for whole calendar months, the preferred option on first taxing is to register or first use the vehicle early in a month. Vehicle owners who first tax a recently registered vehicle after 28 May 2004 will be issued with a new Vehicle Registration Certificate by the Driver and Vehicle Licensing Computer Services Division. It should be noted that there is a surcharge for non-annual discs and motor tax should be paid when due, as monthly arrears are charged at one tenth of the annual rate.

Where do I pay it?

Motor tax can be paid at the motor tax offices of your Local Authority

Motor tax can also be paid online for certain vehicles.

Taxing Your Vehicle

First taxing a new or imported vehicle

Car or Motorcycle

For the first taxing of a new or imported car or motorcycle the following will be required:

Goods Vehicle

To be taxed at the goods rate, a vehicle must be constructed or adapted for use and used for the conveyance of goods or burden of any other description in the course of trade or business (including agriculture and the performance by a local or public authority of its functions). An articulated vehicle (i.e. vehicle and semi-trailer) is regarded as a single vehicle. Motor tax is payable on the basis of the unladen weight of the tractor unit, plus the unladen weight of the heaviest semi-trailer which will be used at any time during the period of the tax disc.

Small Goods Vehicles (i.e. with an unladen weight which does not exceed 1,524kgs (3,500kg gross vehicle weight)) that are used in a private capacity are taxed on the basis of the engine capacity (c.c.) of the vehicle and are not taxed on the basis of CO2 emissions.

For the first taxing of a new or imported goods vehicle you need:

  • Application form RF100 (from motor dealer)
  • Appropriate fee
  • A weight docket if the unladen weight is not shown on the RF 100 form or has changed since registration with the Revenue Commissioners.

If the unladen weight exceeds 1524 kg (3,500 kg Gross Vehicle Weight) you will also need:

  • a weight docket (from an authorised weighbridge) and
  • if the vehicle is 1 year old or over (e.g. imported) a certificate of roadworthiness/pass statement (from an authorised tester).

If the unladen weight does not exceed 1524 kg (3,500 kg Gross Vehicle Weight) you will also need:

  • a weight docket from an authorised weightbridge if an imported goods vehicle
  • if the vehicle is one year old or over (e.g. imported) a certificate of roadworthiness /pass statement (from an authorised tester).

If the design gross vehicle weight of the vehicle does not exceed 3,500 kg  you will also need

Other Vehicle

For the first taxing of other vehicles such as public service vehicles (buses/taxis/hackneys), tractors, motor caravans, dumpers, forklifts, recovery, veteran/vintage vehicles {over 30 years} and exempt vehicles you need:

  • Application Form RF100 (from motor dealer)
  • Appropriate fee
  • PSV licence (only applies to small and large public service vehicles)
  • Article 60 licence (only applies to school buses)
  • A certificate of roadworthiness/pass statement issued by an authorised tester (only applies to large public service vehicles and ambulances 1 year old or over)
  • A recovery vehicle declaration Form RF111b available from motor tax office (only applies to recovery vehicles)

A certificate of approval from the Revenue Commissioners for a disabled driver/passenger (only applies to an exempt vehicle)

Renewal of Motor Tax

Renewing motor tax where there is:

  • no change in owner/vehicle details (e.g. name/address/engine size) and
  • taxing vehicle from the expiry date of the previous disc.

The following are required to renew motor tax in these circumstances:

  • Tax renewal form RF100b (computerised reminder form issued, approx. 3/4 weeks before renewal date, by the Driver and Vehicle Licensing Computer Services Division, Shannon Town Centre, Co. Clare.  **Lo-Call 0818-411412 or form RF100a available from Motor Tax Offices, Public Libraries and Garda stations.
  • Appropriate fee
  • A certificate of roadworthiness /pass statement issued by an authorised tester for all goods vehicles/buses/coaches/ambulances one year old or over. Goods trailers having a design gross vehicle weight exceeding 3,500 kgs, one year old or over.
  • A PSV licence (only applies to small and large public service vehicles)
  • Article 60 licence (only applies to school buses)
  • A certificate of approval from the Revenue Commissioners for a disabled driver/passenger (only applies to an exempt vehicle)

Renewing motor tax where there is:

  • no change in owner/vehicle details (e.g. name/address/engine size) and
  • are not taxing the vehicle from the expiry date of the previous disc:

The following are required to renew motor tax in these circumstances:

  • Tax renewal form RF100a available from Motor Tax Offices, Public Libraries and Garda Stations.
  • Appropriate fee
  • A certificate of roadworthiness /pass statement issued by an authorised tester for all goods vehicles/buses/coaches/ambulances one year old or over. Goods trailers having a design gross vehicle weight exceeding 3,500 kgs, one year old or over.
  • A PSV licence (only applies to small and large public service vehicles)
  • Article 60 licence (only applies to school buses)
  • A certificate of approval from the Revenue Commissioners for a disabled driver/passenger (only applies to an exempt vehicle)

Renewing motor tax where there is:

  •  a change in owner details (e.g. name/address).

The following are required to renew motor tax in these circumstances:

  • Tax renewal Form RF100a available from Motor Tax Offices, Public Libraries and Garda stations.
  • Appropriate fee
  • A certificate of roadworthiness /pass statement issued by an authorised tester for all goods vehicles/buses/coaches/ambulances one year old or over. Goods trailers having a design gross vehicle weight exceeding 3,500 kgs, one year old or over.
  • A weight docket from an authorised weightbridge (only applies to a new owner of a goods vehicle)
  • A PSV licence (only applies to small and large public service vehicles)
  • Article 60 licence (only applies to school buses)
  • A certificate of approval from the Revenue Commissioners for a disabled driver/passenger (only applies to an exempt vehicle)

Renewing motor tax where there is:

  • a change in vehicle particulars (e.g. tax class /engine size)

The following are required to renew motor tax in these circumstances:

  • Change of Particulars Form RF111 available from Motor Tax Offices, Public Libraries and Garda Stations.
  • Appropriate fee
  • A certificate of roadworthiness /pass statement issued by an authorised tester for all goods vehicles/buses/coaches/ambulances one year old or over. Goods trailers having a design gross vehicle weight exceeding 3,500 kgs, one year old or over.
  • A PSV licence (only applies to small and large public service vehicles)
  • Article 60 licence (only applies to school buses)
  • A certificate of approval from the Revenue Commissioners for a disabled driver/passenger (only applies to an exempt vehicle)

Renewing motor tax where there is:

  • a change in owner details (e.g. name/address) and
  • a change in vehicle particulars (e.g. tax class /engine size)

The following are required to renew motor tax in these circumstances:

  • A Change of Particulars Form RF111 available from Motor Tax Offices, Public Libraries and Garda Stations.
  • Appropriate fee
  • A certificate of roadworthiness /pass statement issued by an authorised tester for all goods vehicles/buses/coaches/ambulances one year old or over. Goods trailers having a design gross vehicle weight exceeding 3,500 kgs, one year old or over.
  • A weight docket from an authorised weightbridge (only applies to a new owner of a goods vehicle)
  • PSV licence (only applies to small and large public service vehicles)
  • Article 60 licence (only applies to school buses)
  • A certificate of approval from the Revenue Commissioners for a disabled driver/passenger (only applies to an exempt vehicle)
  • Registration Log Book/Vehicle Licensing Certificate/Vehicle Registration Book (only necessary, if change of owner details not previously notified).

Renewing motor tax where there is:

  • a change in ownership, following completion/dispatch of the relevant change in ownership form, viz. RF200 (pre 1993 vehicles),  vehicle licensing certificate (post 1993 vehicles) or vehicle registration certificate (post May 2004 vehicles)

The following are required to renew motor tax in these circumstances:

  • Tax renewal Form RF100A available from Motor Tax Offices, Public Libraries and Garda Stations.
  • Appropriate fee
  • A certificate of roadworthiness /pass statement issued by an authorised tester for all goods vehicles/buses/coaches/ambulances one year old or over. Goods trailers having a design gross vehicle weight exceeding 3,500 kgs, one year old or over.
  • A weight docket from an authorised weightbridge (only applies to a new owner of a goods vehicle)
  • A goods declaration Form RF111a, available from Motor Tax Office (only applies to a light goods vehicle whose unladen weight does not exceed 1524 kg )
  • PSV licence (only applies to small andlarge public service vehicles)
  • Article 60 licence (only applies to school buses)
  • A certificate of approval from the Revenue Commissioners for a disabled driver/passenger (only applies to an exempt vehicle)

** Note that the rates charged for the use of LoCall numbers may vary among different service providers.

The following tax classes are available for online processing.

  • Private Cars
  • Goods Vehicles (renewal only)
  • Motorcycles
  • Agricultural Tractors, Excavators/Diggers, and Combine Harvesters
  • General Haulage Tractors
  • Dumpers, Off Road Dumpers and Forklifts
  • Hearses
  • Vehicles adapted for use by disabled persons
  • Motor Caravans (renewal only)
  • Vintage/Veteran Vehicles
  • Mobile Machines (renewal only)

What do I need to tax my vehicle online?

  • A Personal Identification Number (PIN) and your vehicle registration number to log into the service. A PIN is issued with a motor tax renewal notification, or can be retrieved on the online motor tax website. For first time taxing of a new vehicle (never been taxed previously) or an imported vehicle, the PIN is the last six digits of the vehicle’s chassis (VIN) number.
  • Your vehicle insurance details (name of insurer, policy number and expiry date).
  • Details of your payment card (Visa or MasterCard).

Change of Vehicle Ownership

The law requires that all changes of vehicle ownership must be notified to the Department of Transport and the changes recorded on the National Vehicle and Driver File (NVDF). In addition to fulfilling legal obligations in relation to vehicle registration and motor tax collection these details may also be very beneficial to owners themselves. For example when a vehicle is subject to a safety recall manufacturers endeavor to contact all registered owners with the assistance of data from the NVDF. Therefore, it is important that the ownership and address details are up to date at all times and that changes are notified promptly.

There are obligations on both the sellers and buyers of vehicles to comply with the procedures for notification of vehicle ownership and there are penalties, upon conviction, for non compliance. The onus is on the seller to ensure that the necessary documentation relating to a change of ownership is completed. A registered owner must be recorded against each vehicle and in the event of failure to establish the correct credentials of a new owner the seller’s name remains on record. That person remains liable for any charges which arise in relation to the vehicle including motor tax and any penalties which may be incurred (parking, traffic violations etc.).

Online Change of Vehicle Ownership Service

Motor dealers are involved in the majority of vehicle sale and purchase transactions and the Department has introduced an E- Government service which enables approved dealers notify vehicle ownership changes to the NVDF over the internet at www.motortrans.ie

The online facility can only be used by dealers who have been approved by the Department for the submission of details by electronic means. The website contains instructions for dealers to register to use the service. The online service also incorporates:

  • a facility whereby Authorised Treatment Facilities may notify vehicle end-of-life (ELV) instances
  • a transaction tracking facility for motor dealers who submit electronic notices
  • a facility for the general motoring public where, through a link from the online motor tax website www.motortax.ie, some non confidential information on recent transactions recorded on the NVDF may be obtained – this is to avoid the necessity to make telephone calls to establish the status of change of ownership notices.

Sale to a Motor Dealer

If a vehicle is being sold to a motor dealer, the seller should give the dealer the Vehicle Registration Certificate (or licensing certificate) and both the seller and the dealer must complete form RF105. Where a dealer is enabled to use the online change of vehicle ownership service the dealer will arrange to have the details notified online. Otherwise the seller must send the RF105 form to the Driver and Vehicle Licensing Computer Services Division (DVCSD), Department of Transport, Shannon, Co. Clare. The DVCSD will record the dealer as the registered owner of the vehicle.

Private Sale

If a vehicle is sold privately, both the seller and the buyer must complete reverse portion of the Vehicle Registration Certificate (or in the case of pre-April 2004 vehicles Part B the vehicle licensing certificate) and send to the Driver and Vehicle Licensing Computer Services Division (DVCSD), Department of Transport, Shannon, Co. Clare. The DVCSD will process this transaction and issue a new Vehicle Registration Certificate (VRC) to the new owner.

Change in Ownership for pre 1993 vehicles

Form RF200 should be used where a change of ownership needs to be notified for a vehicle registered before 1 January 1993. The completed form and registration (log) book must be submitted to your local motor tax office. This Form RF200 is available from Motor Tax Offices, Public Libraries and Garda Stations or can be downloaded at www.motortax.ie. If the vehicle is being sold to a motor dealer the registration book should be given to the motor dealer and Form RF 200 sent to the local motor tax office.

Changes before a disc expires:

Send the Following to The Motor Tax Office

  • Change of owner details (name /address), for pre 1993 vehicles use Form RF100a or RF111 (do not complete the motor tax renewal details) available from Motor Tax Offices, Public Libraries and Garda Stations;
  •  Change of name/address details (e.g on marriage), for post 1993 vehicles use the vehicle licensing certificate or registration certificate and send it to the Driver and Vehicle Licensing Computer Services Division, Shannon Town Centre, Co. Clare.
  •  Change of vehicle particulars (tax class /engine size) use Form RF111 (do not complete the motor tax renewal details) available from Motor Tax Offices, Public Libraries and Garda Stations. Surrender the vehicle licensing certificate or registration certificate with the form.

Refunds of Motor Tax

IMPORTANT: Tax discs must be surrendered immediately as refunds are generally calculated from the first of the month following the surrender of the disc. A minimum of three unexpired whole calender months must be left on the disc when surrendered.

 Applications for refunds of motor tax can be made to you local motor tax office, on Form RF120, in circumstances when,

  • The vehicle has been scrapped/destroyed* or sent permanently out of the state,
  • 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.

*Scrapped/Destroyed Vehicles:

  • Scrapped/destroyed passenger cars/commercial vehicles up to 3,500 kg gross vehicle weight are subject to compliance with the End-of-Life Vehicles (ELV) regulations.
  • Before a refund can be processed the vehicle must be taken to an End of Life Vehicles (ELV) Authorised Treatment Facility and a Certificate of Destruction issued by the facility in respect of the vehicle.
  • The reference date for refund of motor tax will be the date of issue of the Certificate of Destruction.

Replacement Documents

If you require a replacement document for any of the following, Form RF134 must be completed and witnessed by a member of the Garda Siochana at a Garda station and presented or posted with the appropriate fee to your Motor Tax Office.

  • Registration book - Replacement Fee €12
  • RF 101 Vehicle Licensing Certificate /Registration Certificate - Replacement Fee  €12
  • Tax Disc - Replacement Fee €6
  • Trailer licence €6

 Declaring a Vehicle Off-the-Road

Q1. How do I declare my vehicle off the road?

A1.  If your vehicle is not going to be in use, and will not be kept in a public place, you will be able to declare it off the road by completing Form RF150  and submitting it to your local motor tax office.  Form RF150 can be downloaded from this website, the Motor Tax Online website, or your local authority website.  It is also available at your local motor tax office, Garda Station, Library or Citizens Information Centre.

Alternatively, you can declare your vehicle off the road at  Motor Tax Online website using the PIN issued to you with your renewal notice.

Q2. If my vehicle is not in use, when do I need to declare it off the road?

A2.  You must make your off the road declaration in advance.  The declaration must be made in the month of expiry of your current motor tax disc.  All correctly completed applications will receive confirmation of their transaction, either by post or on the spot if the declaration is submitted in person at your local motor tax office.

Q3. Can I do it after tax has expired?

A3.  No, it must be done in advance.  If arrears in motor tax are due, these must be paid in full and motor tax paid for a minimum of 3 months before a declaration of non-use may be made.  However, see Q14 below in respect of newly purchased vehicles (new or second hand).

Q4. What if I send the declaration in after the tax has expired?

A4.  It will be returned to you and you will be notified that you are liable for tax on the vehicle for a minimum of 3 months before a declaration of non-use may be made.  It is important, therefore, if you are posting the declaration, that you send it off in sufficient time to reach your local motor tax office.

Q5. Do I have to get it witnessed at a Garda Station?

A5.  No – there is no requirement to have the form witnessed at a Garda Station.

Q6. Will I have to explain why the vehicle is being take off the road or produce evidence?

A6.  No, you will not be asked to explain why the vehicle is not going to be used or to produce any documentary evidence.  However, there is a fine and potential prison sentence on conviction for making a false or misleading declaration of non-use, in addition to existing penalties for non-display of a valid motor tax disc.

Q7. Will I have to pay an administration charge for making an off the road declaration?

A7. No.

Q8. How long can I declare the vehicle off the road for?

A8.  The minimum period is three calendar months, the maximum is twelve calendar months i.e. you cannot declare a vehicle off the road for either one or two months.  The declaration must be for full calendar months, starting on the first day of a month and ending on the last day of a month.

Q9. Are renewal notices issued during the final month of the period specified during the declaration?

A9. Yes – Renewal notices are issued by the Driver and Vehicle Computer Services Division of the Department of Transport, Tourism and Sport early in the final month of the period specified in the declaration.

Q10. What do I do if I want to keep the vehicle off for longer?

A10.  In the month before the end of the period specified in your first declaration, you can make a new declaration for between a further three and 12 months.  This can be repeated for as long as you intend to keep the vehicle off the road.

Q11. What if I want to put the vehicle back on the road before the period specified in the declaration expires?

A11.  You can cancel the declaration at any time by renewing your tax in your local motor tax office – the validity of the tax disc will commence from the first day of the month in which you tax the vehicle.

Q12. What if I sell the car before the expiry of the declaration?

A12.  The declaration will be cancelled automatically as and from the date of sale.

Q13. Can I transfer the declaration if I sell one vehicle, but purchase another?

A13.  No, you must make a new declaration in respect of the vehicle being purchased.  The declaration must be made to your local motor tax office within twenty one days of the date of sale.

Q14. I've just bought a vehicle - how can I make a declaration that I intend to keep it off the road for a while?

A14.  If you have just bought a new vehicle or just acquired a second hand one and do not intend to use it immediately, you will have twenty one days from the date of purchase (as specified in the registration document or the notification of transfer of vehicle ownership) to furnish a declaration of non-use.  In that case, the declaration will commence from the first day of the month in which the sale takes place, or the first day of the month of registration in the case of new vehicles.

Make sure you notify the seller that you are intending to declare the vehicle off the road and that you need him or her to ensure that the change of ownership is notified to the National Vehicle and Driver File as soon as possible.

Q15. What if I'm due to have an NCT while my car is off the road?

A15.  A vehicle may be used during the period of a non-use declaration in two cases:

  • to bring it to and from a test centre for the test; or
  • to bring it for repair after a re-test, or back to where you are keeping it while it is off the road after the repairs.  This option may only be used where an appointment has already been made for a re-test.

The same rules apply to roadworthiness testing for commercial vehicles.

If you are bringing the vehicle to a test centre or to or from repairs after a test failure, it would be advisable to carry a copy of the appointment for the test or re-test with you.

Q16. Can I keep the vehicle parked in a public place after I made an off the road declaration?

A16.  No, you cannot keep or use the vehicle in a public place while an off the road declaration is in effect in respect of the vehicle.  It must be kept in off the road and not in a public place to avoid a liability for motor tax (and penalties for non-payment of motor tax and for making a false off-road declaration).

Q17. Can I get a refund if I need to take a taxed vehicle off the road?

A17.  Only if you qualify for a refund under existing rules.  These include the vehicle being stolen and not recovered, scrapped or permanently exported, or if you are keeping the vehicle off the road for reasons of illness, absence from the State for business or educational purposes or for services overseas with the Defence Forces.  In all of these instances, a minimum of three months must remain on the disc.

Q18. If I am entitled to a refund, what happens?

A18.  You will only have to complete one form Form RF120 – Application for a Refund of Motor Tax - to obtain a refund.  You do not have to complete a separate declaration of non-use to cover the period in respect of which the refund was given.  However, if you are continuing to keep the vehicle off the road for a period after the expiry of the disc, you will have to complete Form RF150 and submit it in the month in advance of the commencement of that period.

Q19. If I owe arrears, can I make an off the road declaration?

A19.  No, you will not be allowed to declare the vehicle off the road if arrears are owed – the arrears will have to be paid and the vehicle taxed for a minimum of three months before you will be able to declare the vehicle off the road.

Q20. My vehicle is exempt from motor tax - do I have to make a declaration?

A20.  Yes, in order to keep your vehicle record up to date.

 Vehicle Registration Certificate

The Road Vehicles (Registration and Licensing) (Amendment) Regulations, 2004 introduced a document for registration and licensing purposes in compliance with the requirements of EU Directive 1999/37/EC. The Registration Certificate constitutes the registration or ‘log’ book for a vehicle and is generated by the National Vehicle and Driver File (NVDF) when a recently registered vehicle (new and imported) has been road taxed for the first time and upon each change of ownership (other than to a motor dealer) subsequently.

The registration certificate is an important document and must be stored carefully. It will be required when the vehicle next changes ownership.

The Vehicle Licensing Certificate predates the Vehicle Registration Certificate and ceased to be issued in May 2004. However this Certificate may still be associated with vehicles registered before May 2004 which has not changed ownership in the interval. In such cases a Vehicle Registration Certificate will be issued to the new owner upon change of ownership.

Where a Vehicle Registration Certificate has been lost or destroyed Form RF134 must be completed and forwarded to the vehicle owner’s local motor tax office. This form must be witnessed and stamped by a member of An Garda Siochana. This form is available at all motor tax offices or can be downloaded at www.motortax.ie. A motor tax office will charge €12 for this service.

Vehicle Destructions

Insurance Write Offs

Insurers provide details of written-off vehicles and the NVDF is updated with these particulars.

Where written off instances are noted on the NVDF it results in the affected vehicles on the system being generally ‘locked down’ so that no further activity such as changes of vehicle ownership or renewal of motor tax can be recorded. ‘Write offs’ generally refer to vehicles that have been extensively damaged and designated by insurers as being totally or substantially destroyed.

End of Life Vehicles (ELV’s)

The Waste Management (End of Life Vehicles) Regulations 2006 provide for the implementation in Ireland of Directive 2000/53/EC on end of life vehicles. The Regulations introduced new environmental standards to ensure that materials are recovered and recycled in a way that does not harm the environment. In the event of the destruction of passenger cars and light commercial vehicles (less than 3,500 kg gross vehicle weight), the vehicle registration certificate/licensing certificate must be surrendered to an Authorised Treatment Facility (ATF) when the vehicle is being deposited for destruction. An ATF is a facility where the collection and storage and treatment of ELV’s may take place. Details of ATF’s can be got from each local authority. Vehicles can be deposited free-of-charge at an ATF.

A Certificate of Destruction (COD) is issued to the registered owner of the vehicle. The COD is a declaration that the vehicle to which it relates will be destroyed in accordance with the requirements of the regulations and that the specified information on that certificate will be noted on the NVDF. When a COD has issued for a vehicle, the vehicle cannot be subsequently taxed or used in a public place and the relevant record on the NVDF is ‘locked down’ and no further activity can be recorded.

Vehicle Safety Recalls

Motor vehicles are legally required to be manufactured in such a way as to be sufficiently safe and environmentally acceptable for road use. This is achieved in Europe by the European wide system of approval, known as Type Approval which is essentially a series of stringent tests that a vehicle, or part of a vehicle (e.g. its brakes), must pass before it is allowed use on a public road.

When a vehicle is subject to a recall manufacturers endeavour to contact all registered owners with the assistance of data from the Department of Transport’s National Vehicle and Driver File (NVDF). Therefore, it is important that the details recorded on the NVDF particularly in relation to your ownership details are up to date at all times. If you wish to amend these details, for example on changing address, you should contact us.

Further details on vehicle recalls are available from the Road Safety Authority (www.rsa.ie).

Penalty Points

The legal provisions covering Penalty Points requires that the relevant driving licence records on the National Vehicle and Driver File (NVDF) are noted with Penalty Points details. However responsibility for the administration of penalty points is a matter for the RSA (www.rsa.ie) and enquiries in relation to such notices should be directed to the Authority.

Access to NVDF Records

Section 60 of the Finance Act (No. 13 of 1993) as amended provides for access to NVDF data by Government Departments, and licensing (motor tax) authorities in Ireland and other member states of the EU, the Revenue Commissioners, An Garda Síochána and such other persons as may be prescribed in regulations (most recently S.I. No. 382 of 2009) by the Minister for Transport. Other recipients obtain NVDF data through their own specific legislative frameworks. There are also arrangements in place to supply non-personal vehicle data under agreement to a number of recipients who provide commercial services around vehicle identity checks to the general public. Recipients of NVDF data include:

  • E-Flow, who administer toll charges on the M50. Enquiries concerning eFlow, barrier free tolling or toll charges should be made to 1890 501050. Further information can also be got at www.eflow.ie.
  • Applus+ who operate the national car testing service. All matters relating to the administration and day-to-day operation of the car testing service including the issuing of test reminders is a matter for Applus+. Enquiries about booking a National Car Test should be made to 1890 412413. Further information can also be got at www.ncts.ie.

 

Supply of NVDF data by licensing authorities (motor tax offices).

Requests to licensing authorities (motor tax offices) for basic driver data may be made under S.I. No. 537 of 2006- Road Traffic (Licensing of Drivers) Regulations 2006, Section 56- Information and inspection of records. Requests to licensing authorities for vehicle data may be made under S.I. No.277/1994 –Road Vehicles (Registration and Licensing) (Amendment) Regulations, Section 3. All requests for disclosure which rely on these regulations require the payment of a fee (€6) and should be made to your local Motor Taxation Office. Certain conditions imposed in the interest of data protection apply to the release of data in these circumstances and further details are available from your local motor tax office.

Data subject’s own personal data.

Requests to the Department or licensing authorities for a copy of an individual’s own driver and/or vehicle data may be made under Section 4 of the Data Protection Acts 1988 & 2003. All requests under Section 4 must be accompanied by a payment of €6. Such requests may include sensitive items such as licence history, penalty points and disqualifications and in the case of vehicles may include previous owner history.

Given the sensitivity of NVDF data full details of either driver licensing or vehicle data will only be issued through the post to the data subject or provided to his/her legal representative.

Please see the Department's Data Protection pages for more information.

Vehicle Data Exchange with Northern Ireland

Pending the development of EU-wide data exchange arrangements an arrangement has been put in place between the Dept of Transport and counterparts in the UK for a Pilot Project facilitating the exchange of vehicle owner information with Northern Ireland. Under the agreement data will be released to specific named parties for the purposes of traffic enforcement, including in particular, parking offences/ contraventions, toll evasion and bus lane contraventions.

The pilot scheme and the data exchange arrangements associated with it, which commenced in March 2010, operated extremely well and has proved very successful. The scheme has been extended for a further period in order that cross border enforcement proceedings can be carried out and the full effectiveness of the scheme evaluated.

Data will be only be directly exchanged between the relevant vehicle registration and licensing authorities- the Driver and Vehicle Computer Services Division of the Department of Transport Tourism and Sport in Ireland who are responsible for the National Vehicle and Driver File (NVDF) in Shannon, and the DVA (Driver and Vehicle Agency) of the Department of the Environment in Northern Ireland acting on behalf of the Secretary of State for Transport.

Bulletin of Vehicle and Driver Statistics

The Bulletin of Vehicle and Driver Statistics are produced from analysis of NVDF data as of 31 December each year. The production contains a broad range of statistical tables covering:

  • the size, composition, age and fuel type of licensed vehicles
  • details on the first licensing of new and imported used vehicles
  • driver licensing

 

Some key Statistics from the latest Bulletin (31 December, 2015)

    • The total number of licensed (taxed) vehicles recorded on Irish roads at the 31st December 2015 is 2,570,294. This represents an increase of 54,972 vehicles (2.19%) on the previous year. The main components of the vehicle fleet include 1,985,130 private cars, 330,541 goods vehicles, 82,046 agricultural tractors and 36,974 motorcycles.

     

    • In the passenger car category, the number of vehicles at 1,985,130 represents an increase from 1,943,868 in the previous year (2.12% increase).

     

    • A total of 814,904 passenger cars are now taxed based on their Co2 emissions rating. This represents an increase of 149,130 (22.4%) units on the previous year figures and the CO2 based vehicles now represents 41% of the overall passenger car fleet. There are 82% of vehicles bases in the ‘A’ and ‘B’ CO2 bands less than 141 g/km.

     

    • A total of 153,850 new vehicles were licensed, an increase of 36,198 (30.77%) on the previous year figure. 62,673 imported used vehicles were licensed in 2015, a decrease of 7,595 (-10.81%), on the 2014 figure.

     

    • 45.55% of vehicles use petrol while 53.61% operate on diesel.

     

    • 80.51% of goods vehicles are 4 years old and over while 73.17% are 6 years old and over.

     

    • There were 2.76 million current driving licences at 31st December 2015. 91.3% held full licenses. There were 240,442 Learner Permits licences, an increase of 4,564 on the 2014 figure.
  •  
    • 80.85% of private cars are 4 years old and over while 69.16% are 6 years old and over. In 2010, 75% of private cars were 4 years old and over while 56% of private cars were 6 years old and over.

Motor Tax Receipts

Gross Motor Tax Receipts 2012-2016

Registration of New or Imported vehicles

Matters relating to the first registration of new vehicles are dealt with by the Revenue Commissioners. Further details can be got on www.revenue.ie.

Matters relating to the registration of imported vehicles (vehicles registered since 1 September 2010) are now dealt with by the NCTS. Anyone importing a vehicle into the Republic will have seven days to make an appointment for the pre-registration inspection and 30 days to complete the registration process. Appointments can be made at 1890 927 787. The NCTS helpline is available at 1890 200 670/1890 412 413.

Imported vehicles registered prior to this date will continue to be dealt with by the Revenue Commissioners.

Driving Licences, Driving Tests and Vehicle Standards

Matters relating to driving licences, driving tests and vehicle standards are dealt with by the Road Safety Authority - www.rsa.ie

Contact Us 

Phone: 0818 411 412 or 353 61 365005 (outside Ireland)

E-Mail: motortax@dttas.ie

Postal Address: Driver and Vehicle Computer Services Road Division
Department of Transport Tourism and Sport,
Shannon,
Co Clare