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Goods Vehicles
Unladen Weight
(kg)
Annual
Half-year
*
Quarterly
!
Arrears Monthly
#
Not over 3000 288 159 81 28.80
3001 - 4000 364 202 102 36.40
4001 - 5000 470 260 132 47.00
 
5001 - 6000 651 361 183 65.10
6001 - 7000 882 489 249 88.20
7001 - 8000 1,110 616 313 111.00
 
8001 - 9000 1,371 760 387 137.10
9001 - 10000 1,632 905 461 163.20
10001 - 11000 1,893 1,050 534 189.30
 
11001 - 12000 2,154 1,195 608 215.40
12001 - 13000 2,415 1,340 682 241.50
13001 - 14000 2,676 1,485 755 267.60
 
14001 - 20,000 2,676 plus €261 per 1,000 kg or part thereof over 14,000 kg *55.5% of annual rate (disregard cent) !28.25% of annual rate (disregard cent after multiplication) #1/10th of annual rate (disregard cent after multiplication)
Back to Good Vehicles Unladen Weight Table
20,001 or more 4,496 2,495 1,270 449.60
Electrical not over 1,500kg 80 - - 8.00


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
Seating Capacity Annual
Half-year
*
Quarterly
!
Arrears Monthly
#
9 to 20 Seats 133 73 37 13.30
21 to 40 Seats 175 97 49 17.50
41 to 60 Seats 349 193 98 34.90
61 Seats or more 349 193 98 34.90
  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 Vehicle Initial Trade Licence/Plate Replacement Trade Licence/Plate
Motor Cycle only €51 (single plate) €33 (single plate)
All other vehicles €305 (pair of plates) €74 (pair of plates)

Miscellaneous Vehicles
Type of Vehicle Annual
Half-year
*
Quarterly
!
Arrears Monthly
#
Off-road dumper 766 425 216 76.60
General Haulage tractor 288 159 81 28.80
Machine/workshop/contrivance (including "recovery vehicle") 288 159 81 28.80
Island Vehicles 88     8.80
Agriculture tractor, trench digger and excavator 88     8.80
Motor Caravan 88     8.80
Hearse 88     8.80
Dumper and forklift truck 88     8.80
Taxi and hackney 82     8.20
School bus 82     8.20
 
Cycles and Tricycles:
- Electrical 31     3.10
- Not over 75cc 43     4.30
- 76cc to 200cc 58     5.80
- 201cc or over 76     7.60
 
Pedestrian-Controlled Vehicle 76     7.60
 
Veteran and Vintage
Motorcycles 22     2.20
All other vehicles 48     4.80
    * 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.



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