Motor Tax Refunds

Motor tax refunds are available for a number of reasons:

1. The vehicle has been stolen and has not since been recovered.
2. The vehicle was scrapped completely or destroyed and is incapable of being used on the roads.
3. The vehicle has been permanently removed from the State.
4. The vehicle has not been used in a public place at any time since the tax disc was issued.
5. The vehicle has not been used because of illness, injury, or other physical disability.
6. The vehicle has not been used because the owner has been absent from the State by reason of overseas military service (in the Irish Defence Forces only) or for educational/business reasons.
7. The vehicle was taxed in error, or tax was overpaid.

An application for a refund should be made using an RF120 form completed by both the registered owner and a member of An Garda Siochana. This form should be sent to your local Motor Tax Office (even if you obtained your tax disc via the Motor Tax Online service) along with the tax disc and all registration documents or, if these have been lost, an RF134 form signed and stamped by a member of An Garda Siochana. (If the vehicle is given to an authorised scrappage facility, the will give you a 'Certificate of Destruction', which should also be submitted with your application.)

It is important to submit an application for a refund of motor tax as soon as possible after the removal of the vehicle from usage because there must be a minimum of 3 un-expired whole calendar months left on the tax disc when surrendered and the refund is generally calculated from the beginning of the first month after you surrender the tax disc.

You cannot obtain a refund on a motor tax disc that has expired, nor on time that has already elapsed on an unexpired tax disc.

Also, you may be asked for evidence to support your claim (e.g. a medical certificate in the case of illness, confirmation from the Irish Defence Forces of overseas service, etc.). In the case of no. 4, above, you should give a reason for non-use of the vehicle.

Special Note: If you obtain a refund on a vehicle that you declare as being scrapped or destroyed, but the vehicle is subsequently put back on the road (by anyone), you will be required to pay back the amount that was refunded to you.