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Goods Vehicles
Unladen Weight
(kg)
Annual
Half-year
*
Quarterly
!
Arrears Monthly
#
Not over 3,000 310 172 87 31.00
3,001 - 4,000 391 217 110 39.10
4,001 - 5,000 505 280 142 50.50
 
5,001 - 6,000 700 388 197 70.00
6,001 - 7,000 948 526 267 94.80
7,001 - 8,000 1,193 662 337 119.30
 
8,001 - 9,000 1,474 818 416 147.40
9,001 - 10,000 1,755 974 495 175.50
10,001 - 11,000 2,036 1,129 575 203.60
 
11,001 - 12,000 2,317 1,285 654 231.70
12,001 - 13,000 2,598 1,441 733 259.80
13,001 - 14,000 2,879 1,597 813 287.90
 
14,001 - 15,000 3,160 1,753 892 316.00
15,001 - 16,000 3,441 1,909 972 344.10
16,001 - 17,000 3,722 2,065 1,051 372.20
17,001 - 18,000 4,003 2,221 1,130 400.30
18,001 - 19,000 4,284 2,377 1,210 428.40
19,001 - 20,000 4,565 2,533 1,289 456.50
 
20,001 or more 4,833 2,682 1,365 483.30
Electrical (not over 1,500kg) 86 - - 8.60

 

For vehicles with an unladen weight between 8,001 kg and 20,000 kg, the rate is €1,193 plus €281 per 1,000kg or part thereof over 8,000 kg. 

Example:       

Vehicle 9,540 kg unladen weight

The annual duty is €1,755 (i.e. €1,193+ €562)

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 CapacityAnnual
Half-year
*
Quarterly
!
Arrears Monthly
#
9 to 20 Seats 143

 

79 40 14.30
21 to 40 Seats 188

 

104 53 18.80
41 to 60 Seats 375 208 105 37.50
61 Seats or more 375 208 105 37.50
  55.5% of annual rate (disregard cent) 28.25% of annual rate(disregard cent) 1/10 of annual rate (disregard cent after multiplication)

Back to Seating Capacity Table

Trade Licences
Category of VehicleInitial Trade Licence/PlateReplacement Trade Licence/Plate
Motor Cycle only €55 (single plate) €35 (single plate)
All other vehicles €328 (pair of plates) €80 (pair of plates)

 

Miscellaneous Vehicles
Type of VehicleAnnual
Half-year
*
Quarterly
!
Arrears Monthly
#
Off-road dumper 823 456 232 82.30
General Haulage tractor 310 172 87 31.00
Machine/workshop/contrivance (including "recovery vehicle") 310 172 87 31.00
Island Vehicles 95     9.50
Agriculture tractor, trench digger and excavator 95     9.50
Motor Caravan 95     9.50
Hearse 95     9.50
Dumper and forklift truck 95     9.50
Taxi and hackney 88     8.80
School bus 88     8.80
 
Cycles and Tricycles:
- Electrical 33     3.30
- Not over 75cc 46     4.60
- 76cc to 200cc 62     6.20
- 201cc or over 76     8.20
 
Pedestrian-Controlled Vehicle 82     8.20
 
Veteran and Vintage
Motorcycles 24     2.40
All other vehicles 52     5.20
    * 55.5% of annual rate (disregard cent) ! 28.25% of
annual rate (disregard cent)
# 1/10 of annual rate (disregard  cent after multiplication)


Back to Miscellaneous Vehicles Table

EXEMPT VEHICLES

The following vehicles are exempt from liability to pay vehicle motor tax:-
  1. State-owned vehicles
  2. Diplomatic vehicles,
  3. vehicles exempted under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. No. 353 of 1994),
  4. 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,
  5. 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,
  6. vehicles which are used exclusively for mountain and cave rescue purposes,
  7. vehicles which are used exclusively for underwater search and recovery purposes,
  8. 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,
  9. refuse carts, sweeping machines or watering machines used exclusively for cleansing public streets and roads,
  10. ambulances, road-rollers or fire engines,
  11. 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.