Telephone number 0818 06 5000

Motor taxation refunds.

An application for a refund of motor taxation, may be made to your local motor taxation office, in the following circumstances:

1. The vehicle has been destroyed/scrapped/written off or sent permanently out of the state.
2. The vehicle has been stolen and has not been recovered by the owner.
3. The vehicle in respect of which a licence (tax disc) has been recently issued, has not been used in a public place at any time since the issue of the licence.
4. The owner of the vehicle has ceased, because of illness, injury or other physical disability, to use the vehicle.
5. The owner of the vehicle has ceased, because of absence from the state for business or educational purposes, to use the vehicle.
6. The owner of the vehicle has ceased, because of service overseas with the Defence Forces, to use the vehicle.
7. Error in the calculation of the vehicle duty.

Documentation required and conditions.

An application for a refund should be made on form RF120.  This form can be downloaded from www.dttas.ie/roads/english/motor-taxvehicle-registration-nvdf  and is also available from the motor taxation office.

This form must be witnessed at your local Garda Station.

You must provide supporting documentation as proof of the circumstances of each application for refund as follows:-

In the case of number 1, Vehicle Scrapped/Write-Off/Sent permanently out of the state

(a) Destroyed/Scrapped – Vehicle must have an ‘End-of-Life’ Status on the NVDF.  Customer must submit original tax disc.  Details of the Certificate of Destruction (COD) issued by the Authorised Treatment Facility (see list below) must be recorded on the National Vehicle Drive File.   Please note that the refund will be calculated from the month after the Date of Issue of Certificate of Destruction as recorded on the NVDF system.  There must be three whole unexpired calendar months left on the tax disc from the date vehicle was scrapped to qualify for a refund.

List of authorised treatment facilities –

(b) Written Off – Vehicle must have a ‘Written Off By Insurer’ Status on NVDF.  The name of the Insurance Company and the date of the write off needs to be seen in the comment field on the NVDF system.  Category A or B Write Off qualifies for full refund however Category C or D are not total write offs and do not qualify for a refund.  It is important to note that the refund is calculated, from the month after the date recorded on the NVDF, as notified by the insurer as being ‘written off’, subject of course to there being at least three whole unexpired months on the tax disc, on the date of recorded notification on the national database.

(c) Exported (sent permanently out of the state) – Copy of re-registration documents plus original tax disc.  You must have a minimum of three whole unexpired calendar months left on the disc from the date the vehicle was re-registered in the new country.

2.      Vehicle Stolen

For stolen vehicles letter from Gardaí (copy of PULSE report) stating the date the vehicle was stolen and that it has not since been recovered plus RF134 Form declaring the loss of the tax disc.  You must have a minimum of three whole unexpired calendar months left on the disc from the date the vehicle was stolen.

3.      Vehicle Not Used

This Category refers to a tax disc which has never been used.  A refund will only issue if the disc is returned immediately after the issue date to Motor Tax Office.  A refund application will not be considered if an application is received after the calendar month in which the disc was issued.

4.    Vehicle not used because of Owners Illness/Injury

Medical certificate from a doctor plus original disc.  The Medical Certificate must state that the applicant is unable to use the vehicle because of a stated illness or disability, from a particular date to a particular date.  There must be a minimum of three whole unexpired calendar months left on the disc at the time of submission.

5&6   Vehicle unused because the Owner absent from the State for business or educational purposes or service overseas with Defence Forces

Written independent confirmation should be produced by the applicant of intended absence abroad and the grounds of such absence plus the original disc. A letter from the Defence Forces, appropriate business/educational body will normally suffice.  There must be a minimum of three whole unexpired calendar months left on the disc at the time of submission.

7. Vehicle Duty Error

If you are due a repayment, e.g. after an error or change in your tax class, etc., you should submit RF120 Form with your old tax disc and Vehicle Registration Certificate.

The licensing authority, in its absolute discretion, may require additional declaration/ information to support the application submitted.

Please note that no claim for a refund can be dealt with in retrospect.

Note:  Your annual rate of motor tax must exceed €119 in order to qualify for a refund.

Appeal:  If you consider that your application for a refund has not been dealt with in accordance with the above conditions, you may appeal the Licensing Authority’s decision to: Authorised Officer, Motor Taxation Section, Tipperary County Council.