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Rates of Duty on Other Vehicles

GOODS VEHICLES (effective 1 January 2009)

Unladen Weight
(kg)		 Annual
€		 Half-year
€* 		 Quarterly
€! 		 Arrears Monthly
€# 
Not over 3,000   
 288  159 81  28.80
3,001 to 4,000     
 364 202 102 36.40
4,001 to 5,000     
 470 260 132 47.00
5,001 to 6,000     651 361 183 65.10
6,001 to 7,000     882 489 249 88.20
7,001 to 8,000    
 1,110 616 313 111.00 
8,001 to 9,000    1,371  760 387 137.10
9,001 to 10,000    
 1,632 905 461 163.20 
10,001 to 11,000     
 1,893 1,050 534 189.30
11,001 to 12,000     2,154 1,195 608 215.40
12,001 to 13,000   
  2,415 1,340  682 241.50
13,001 to 14,000     2,676  1,485 755 267.60
14,001 to 20,000 
 2,676 plus €261 per 1,000 kg or part thereof over 14,000 kg * 55.5% of annual rate (disregard cent) ! 28.25% of annual rate (disregard cent)  # 1/10 of annual rate (disregard cent after multiplication)
 20,001 or more   
  4,496 2,495 1,270 449.60 
Electrical (not over 1,500 kg)   80 - - 8.00

Example: Vehicle 15,540 kg unladen weight

   The annual duty is €3,198 (i.e. €2,676+ €522)
   The quarterly duty is €903
   The arrears rate is €319 for a month
(€319.80 disregard 80 cent)
   The arrears payable for 7 months is €2,238
   (i.e. €319.80 x 7 = €2,238.60 disregard 60 cent)

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

Seating Capacity  Annual
€ 		 Half-year
€*		  Quarterly
€!		 Arrears
Monthly
€# 
9 to 20 seats  133 73 37 13.30
21 to 40 seats     175 97 49  17.50
41 to 60 seats
   
 349  193 98  34.90
61 seats or more     349 193 98 34.90
- - * 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

Category of Vehicle Initial Trade Licence/Plate
 Replacement Trade Licence/Plate
Motor Cycle only €51 (single plate)  €33 (single plate)
All other vehicles  €305 (pair of plates)  €74 (pair of plates)

 MISCELLANEOUS VEHICLES

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

766 

 

425 216 76.60
General Haulage tractor
    		 288 159 81 28.80 
Machine/workshop/contrivance (including “recovery vehicle”)
     
 288 159 81 28.80
Island Vehicles
   		  88 - -  8.80
Agriculture tractor, trench digger and excavator
    		 88 - -  8.80
Motor Caravan
    		 88 - - 8.80
Hearse
     
 88 - - 8.80
Dumper and forklift truck 
   
 88  - -  8.80
Taxi and hackney
     
 82 - - 8.20
Schoolbus
    		 82 - -  8.20

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

Pedestrian-Controlled Vehicle 

31
43
58
76

76

 -- -

3.10
4.30
5.80
7.60

7.60

VETERAN AND VINTAGE 
Motorcycles   22  - -  2.20 
All other vehicles     48 - - 4.80
- - * 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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