Obtaining a Refund of Motor Tax

A minimum of three un-expired whole calendar months must be left on the tax disc when surrendered. 

It is important to note that an applicant must surrender the relevant tax disc & documents immediately as refunds are generally calculated from the first of the month following the surrender of the disc.

Refunds of motor tax are payable only in the following circumstances:

1. The vehicle has been scrapped/destroyed or sent permanently out of the State, or
2. The vehicle has been stolen and has not been recovered by the owner, or 
3. The owner of the vehicle has ceased, because of absence from the State for business or educational purposes, to use the vehicle (submit evidence such as plane tickets or letter from College etc.), or 
4. The owner of the vehicle has ceased, because of service overseas with the Defence Forces, to use the vehicle (must submit letter from the army giving details of the time working abroad must be for a min period of 3 months), or. 
5. 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, due to the owner of the vehicle being ill, injured or suffering from other physical disability (letter from local doctor, hospital etc must be submitted giving details of the period of illness and confirmation from the Insurance Company that the insurance was suspended for that period).

Applying for a refund:

• Applications for refunds should be made on Form RF120, signed & stamped by the Garda. Person applying for the refund must be the registered owner.
• The tax disc and registration documents must be surrendered with completed Form RF120 to your local Motor Taxation Office as soon as possible after the removal of the vehicle from use.
• Certificate of Destruction in respect of scrapped vehicles (A refund in respect of a scrapped vehicle as described above will be calculated form the first of the month following the COD being issued.

Refunds in respect of passenger cars/commercial vehicles up to 3,500 kg design gross vehicle weight, including vehicles which are the subject of the new vehicle scrappage scheme, are subject to compliance with the End of life Vehicles (ELV) regulations. Customers should bring their vehicle to an Authorised Treatment Facility (ATF) for destruction. (see list below). The ATF will issue a certificate of destruction (COD) for the vehicle and send the details to the Vehicle Registration Unit for updating on the National vehicle records database. The record will then be permanently "Locked down".

Authorised Treatment Facility Centres (ATFs)