Motor Tax in the Republic of Ireland
Encyclopedia
Republic of Ireland
Ireland , described as the Republic of Ireland , is a sovereign state in Europe occupying approximately five-sixths of the island of the same name. Its capital is Dublin. Ireland, which had a population of 4.58 million in 2011, is a constitutional republic governed as a parliamentary democracy,...
for use in public places. A new system for new private cars was introduced in 1 July 2008 where the tax rates are based on the carbon dioxide emissions of the car while in operation. Prior to this, tax rates are assessed on engine displacement
Engine displacement
Engine displacement is the volume swept by all the pistons inside the cylinders of an internal combustion engine in a single movement from top dead centre to bottom dead centre . It is commonly specified in cubic centimeters , litres , or cubic inches...
- this includes used imports first registered in their original country of sale before July 2008. Motorcycles continue to be taxed according to engine displacement, with a special rate for electrically powered cycles. For goods vehicles, commercial vehicles and PSVs it is based on weight or is a standardised fee. For taxation of cars with Wankel engine
Wankel engine
The Wankel engine is a type of internal combustion engine using an eccentric rotary design to convert pressure into a rotating motion instead of using reciprocating pistons. Its four-stroke cycle takes place in a space between the inside of an oval-like epitrochoid-shaped housing and a rotor that...
s under the old size-based system, the actual engine displacement is multiplied by 1.5 so for example a Mazda RX-8
Mazda RX-8
The Mazda RX-8 is a sports car manufactured by Mazda Motor Corporation. It first appeared in 2001 at the North American International Auto Show. It is the successor to the RX-7 and, like its predecessors in the RX range, it is powered by a Wankel engine. The RX-8 began North American sales in the...
with a 1.3 litre rotary engine is taxed as a 1.8 litre car.
Motor tax can be purchased for a duration of three, six or twelve months for some classes of vehicles. Valid vehicle insurance
Vehicle insurance
Vehicle insurance is insurance purchased for cars, trucks, motorcycles, and other road vehicles. Its primary use is to provide financial protection against physical damage and/or bodily injury resulting from traffic collisions and against liability that could also arise therefrom...
is required to pay for motor tax. Once tax is paid, the vehicle owner receives a motor tax disc which is required by law be displayed on the vehicle (usually on the front windscreen where available, along with insurance and NCT
National Car Test
The National Car Test is a roadworthiness test, which all cars in Ireland must undergo. It was introduced in 2000 The test must first be taken when the car is between 3½ and 4 years old and then once every two years after that...
discs where required). Failure to display a tax disc can result in a fine, and failure to pay for motor tax can result in further fines or prosecution.
Motor tax can be refunded if the car has not been in use in public places under certain circumstances - for example if the vehicle has been scrapped, permanently exported from the country, stolen and not recovered, or the owner has been unable to use the vehicle for certain reasons.
Rates
As of 2009, annual motor tax rates for private cars on the emissions-based system range from €Euro
The euro is the official currency of the eurozone: 17 of the 27 member states of the European Union. It is also the currency used by the Institutions of the European Union. The eurozone consists of Austria, Belgium, Cyprus, Estonia, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg,...
104 (0-120 g
Gram
The gram is a metric system unit of mass....
/km CO2) to € 2,100 (more than 225 g/km). Tax for motorcycles varies from € 31 to € 76.
Vehicles 30 years old or more qualify for "vintage" motor tax status - a special low rate of € 22 per year for motorcycles or € 48 per year for all other vehicles.
Exemptions
There are a number of exempt vehicles:- State-owned vehicles (notably, these still carry tax discs, with a rate of €0.00 printed on them), for example GardaGarda Síochána, more commonly referred to as the Gardaí , is the police force of Ireland. The service is headed by the Commissioner who is appointed by the Irish Government. Its headquarters are located in the Phoenix Park in Dublin.- Terminology :...
vehicles and CIÉCóras Iompair ÉireannCóras Iompair Éireann , or CIÉ, is a statutory corporation of the Irish state, answerable to the Irish Government and responsible for most public transport in the Republic of Ireland and, jointly with its Northern Ireland counterpart, the Northern Ireland Transport Holding Company, between the...
buses. - Diplomatic vehicles.
- Vehicles exempted under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. No. 353 of 1994).
- Vehicles (including any cycle with an attachment for propelling it by mechanical power) not exceeding 400 kilograms in weight unladen adapted and used for invalids (see invalid carriageInvalid carriageAn invalid carriage was a low cost, low maintenance vehicle, designed specifically for people with physical disabilities. The last ones were withdrawn from the road in 2003, 27 years after the end of production, though some are still in existence...
). - Vehicles which are used exclusively for the transport (whether by carriage or traction) of lifeboatsLifeboat (rescue)A rescue lifeboat is a boat rescue craft which is used to attend a vessel in distress, or its survivors, to rescue crewmen and passengers. It can be hand pulled, sail powered or powered by an engine...
and their gear or any equipment for affording assistance towards the preservation of life and property in cases of shipwreck and distress at sea - Vehicles which are used exclusively for mountain and cave rescue purposes.
- Vehicles which are used exclusively for underwater search and recovery purposes.
- Vehicles which are used exclusively for the transport (whether by carriage or traction) of road construction machinery which is built in as part of such vehicle or otherwise permanently attached thereto, carries no load except articles or materials used for the purpose of the road construction machinery and is used for no purpose other than the construction or repair of roads.
- Refuse cartsWaste collection vehicleGarbage truck refers to a truck specially designed to collect small quantities of waste and haul the collected waste to a solid waste treatment facility. Other common names for this type of truck include trash truck and dump truck in the United States, and bin wagon, dustcart, dustbin lorry, bin...
, sweeping machinesStreet sweeperA street sweeper or street cleaner can refer to a person's occupation or a machine that cleans streets, usually in an urban area.-History of street sweeping in the United States:...
or watering machines used exclusively for cleansing public streets and roads. - Ambulances, road rollers or fire engines.
- Vehicles kept by a local authority and used exclusively for the purpose of their fire brigade service.