The 2009 Motor Tax rates for all types of vehicle are listed below:

• click here for the 2008 rates

PRIVATE CARS registered before 1 July 2008 

                    i.            NEW PRIVATE CARS  registered on or after 1 July 2008

                  ii.            NEW PRIVATE CARS registered between 1 January 2008 and 30 June 2008 where co2 rate is lower than engine capacity (c.c) rate. 

 GOODS VEHICLES

            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 

 
TRADE LICENCES 

MISCELLANEOUS VEHICLES

EXEMPT VEHICLES

The following vehicles are exempt from liability to pay vehicle motor tax:

(a)                State-owned vehicles, 

(b)               Diplomatic vehicles, 

(c)                vehicles exempted under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. No. 353 of 1994),

(d)               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, 

(e)               vehicles which are used exclusively for the transport (whether by carriage or traction) of lifeboats and their gear or any equipment for affording assistance towards the preservation of life and property in cases of ship-wreck and distress at sea, 

(f)                 vehicles which are used exclusively for mountain and cave rescue purposes, 

(g)               vehicles which are used exclusively for underwater search and recovery purposes, 

(h)               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, 

(i)                 refuse carts, sweeping machines or watering machines used exclusively for cleansing public streets and roads, 

(j)                 ambulances, road-rollers or fire engines, 

(k)               vehicles kept by a local authority and used exclusively for the purpose of their fire brigade service.

ADDITIONAL INFORMATION

1.                  When calculating quarterly or half-yearly rates cent should always be disregarded.

2.                  Arrears in excess of one month should be calculated by multiplying the arrears rate for one month by the number of months involved and ignoring the cent in the result.