From the 1st October 2013 if a vehicle is not going to be in use in a public place, a declaration (Form RF150) must be made to your local motor tax office or at www.motortax.ie during the month that the current tax is expiring. You can take the vehicle off the road for a minimum of 3 months - maximum of 12 months. In the event of the purchase of a vehicle, RF 150 Form must be submitted to Motor Tax Office within 21 days of the date of sale given at the notification of transfer of vehicle ownership. Where a vehicle is imported, RF150 must be submitted within 21 days of the date vehicle was registered in the state. Similarly, a brand new vehicle must be notified within 21 days of the date of registration. In the event of the vehicle going on road during anytime of the declared off-road period you may tax as normal from the date it goes on road. This will terminate the period of non-use.