Private Cars

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 to periods of 3, 6, or 12 whole calendar months and are not issued in respect of months already elapsed. Vehicles with an annual tax of €114 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 Vehicle Registration Unit of the Department of the Environment, Heritage and Local Government after taxing for the first time in the state.

For first taxing of a new or imported car you need :

  • Application Form RF100 (From Garage) or Revenue Commissioners
  • Appropriate Fee
  • Insurance Details (Insurance company, Expiry date & Policy No:)

To renew motor taxation when there is no break in tax you need :

  • Completed tax renewal form RF100B or RF100A.
  • Insurance details completed on renewal form.
  • Appropriate Fee
  • PSV licence / badge if applicable

To renew motor taxation when there is a break in tax you need :

  • Completed Tax Renewal Form RF100A having been either witnessed and stamped at a Garda station declaring non use or payment of arrears for the period used when not taxed.
  • Insurance details completed on renewal form.
  • Appropriate Fee
  • PSV licence / badge if applicable

To renew tax where a re-declaration is necessary (e.g. change of address, change of class, change of engine) you need :

  • Completed Declaration Form RF111
  • Registration Book / Vehicle Licensing Certificate / Vehicle Registration Certificate
  • Appropriate Fee
  • Letter from garage (where change of engine took place)
  • Insurance details completed on renewal form.
  • PSV licence / badge if applicable


To renew tax after a change of ownership.

  • Completed Form RFA100A
  • Appropriate fee
  • Other documents may be necessary depending upon the tax class. Please contact the motor tax office for details.