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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.
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