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Rates of Duty on Other Vehicles

GOODS VEHICLES (effective 1 January 2012)

Unladen Weight
(kg)		 Annual
€		 Half-year
€* 		 Quarterly
€! 		 Arrears Monthly
€# 
Not over 3,000   
 310  172 87  31.00
3,001 to 4,000     
 391 217 110 39.10
4,001 to 5,000     
 505 280 142 50.50
5,001 to 6,000     700 388 197 70.00
6,001 to 7,000     948 526 267 94.80
7,001 to 8,000    
 1,193 662 337 119.30 
8,001 to 9,000    1,474  818 416 147.40
9,001 to 10,000    
 1,755 974 495 175.50 
10,001 to 11,000     
 2,036 1,129 575 203.60
11,001 to 12,000     2,317 1,285 654 231.70
12,001 to 13,000   
  2,598 1,441  733 259.80
13,001 to 14,000     2,879  1,597 813 287.90
14,001 to 15,000 3,160 1,753 892 316.00
15,001 to 16,000 3,441 1,909 972 344.10
16,001 to 17,000 3,722 2,065 1,051 372.20
17,001 to 18,000 4,003 2,221 1,130 400.30
18,001 to 19,000 4,284 2,377 1,210 428.40
19,001 to 20,000 4,565 2,533 1,289 256.50
20,001 or more 4,833 2,682 1,365 483.30
* 55.5% of annual rate (disregard cent) ! 28.25% of annual rate (disregard cent)  # 1/10 of annual rate (disregard cent after multiplication)
Electrical (not over 1,500 kg)   86 - - 8.60

For vehicles with an unladen weight between 8,001 kg and 20,000 kg, the rate is 1,193 euro plus 281 euro per 1,000kg or part thereof over 8,000kg.


Example: Vehicle 9,540kg unladen weight
                 The annual duty is 1,755 euro (ie 1,193 euro + 562 euro)

An articulated vehicle (i.e. vehicle and semi-trailer) is regarded as a single vehicle and 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 licence.


LARGE P.S.V. AND YOUTH/COMMUNITY BUS (effective 1 January 2012)

Seating Capacity  Annual
€ 		 Half-year
€*		  Quarterly
€!		 Arrears
Monthly
€# 
9 to 20 seats  143 79 40 14.30
21 to 40 seats     188 104 53  18.80
41 to 60 seats
   
 375  208 105  37.50
61 seats or more     375 208 105 37.50
- - * 55.5% of annual rate (disregard cent) ! 28.25% of annual rate (disregard cent) # 1/10 of annual rate (disregard cent after multiplication)

TRADE LICENCES (effective 1 January 2012)

Category of Vehicle Initial Trade Licence/Plate
 Replacement Trade Licence/Plate
Motor Cycle only 55 euro (single plate)  35 euro (single plate)
All other vehicles  328 euro (pair of plates)  80 euro (pair of plates)

 MISCELLANEOUS VEHICLES (effective 1 January 2012)

Type of Vehicle Annual
€ 		 Half-year
€ * 
 Quarterly
€ !		 Arrears Monthly
€ # 
Off-road dumper

823 

 

456 232 82.30
General Haulage tractor
    		 310 172 87 31.00 
Machine/workshop/contrivance (including “recovery vehicle”)
     
 310 172 87 31.00
Island Vehicles
   		  95 - -  9.50
Agriculture tractor, trench digger and excavator
    		 95 - -  9.50
Motor Caravan
    		 95 - - 9.50
Hearse
     
 95 - - 9.50
Dumper and forklift truck 
   
 95  - -  9.50
Taxi and hackney
     
 88 - - 8.80
Schoolbus
    		 88 - -  8.80

Cycles and Tricycles:
Electrical
Not over 75cc
76cc to 200cc
201cc or over

Pedestrian-Controlled Vehicle 

33
46
62
82

82

 -- -

3.30
4.60
6.20
8.20

8.20

VETERAN AND VINTAGE 
Motorcycles   24  - -  2.40 
All other vehicles     52 - - 5.20
- - * 55.5% of annual rate (disregard cent) 
 ! 28.25% of annual rate (disregard cent)  # 1/10 of annual rate (disregard cent after multiplication)

  

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