About Motor Tax

What is Motor Tax?

Motor tax is a variable charge imposed by the Irish Government on all motor vehicles registered in the Republic of Ireland, except those operated by An Garda Siochana, the Irish Defence Forces, the emergency services (ambulances, fire brigade vehicles, etc.), and a few other classes of exempt vehicles. It is a legal requirement to pay motor tax (on any vehicle subject to it) before the vehicle is used in a public place, and to display evidence of payment (in the form of a current tax disc on the vehicle windscreen) at all times. Not displaying a current tax disc is a motor offence, and incurs a €60 on-the-spot fine, which can be issued by a Garda or by a traffic warden.

Motor tax is collected by Local Authorities (i.e. county and city councils) on behalf of the Government through a nationwide network of Motor Tax Offices (MTOs).

Motor Tax Offices 

Motor Tax Offices (MTOs) are operated by Local Authority staff at over 45 locations (some counties have more than one MTO). They have over a dozen distinct functions, but their primary role is to issue new and replacement motor tax discs, and collect all revenues arising from that. Other functions include issuing both new and duplicate/replacement learner permits and driving licences, as well as certificates of road-worthiness for commercial vehicles/trailers. MTOs also appoint authorised vehicle weighbridges, issue trade plates to motor traders, process ownership changes for vehicles registered in Ireland prior to 01-January-1993, and issue 'trailer cards', which are licences for goods trailers over 1,524kgs unladen weight. All MTO functions are carried out through the National Vehicle & Driver File (NVDF), a national database of all registered motor vehicles and driving licence holders administered by the Department of the Environment & Local Government.