Irish motor tax rates, and the cost of paying in instalments

Which table is your car on?

Irish motor tax for a private car depends on when the car was first registered:

• on or after 1 January 2021: the CO2 table, with the WLTP test figure (16 bands, from A to G);
• from 1 July 2008 to 31 December 2020: the CO2 table, with the NEDC test figure (12 bands, from A0 to G);
• before 1 July 2008: the engine size table (22 rows by engine size, the first for cars up to 1,000 cc and the last for 3,001 cc or more).

New cars registered from 1 January 2008 to 30 June 2008 are a special case. They are on the July 2008 to 2020 CO2 table if their motor tax is based on CO2 emissions, and on the engine size table otherwise.

The table for a car imported used depends on the date it was first registered in its country of origin. If that date is on or after 1 July 2008, the CO2 table used depends on whether an NEDC or a WLTP figure was given to Revenue when the car was registered in Ireland. A car first registered abroad from 1 January 2008 to 30 June 2008 is given the lower of its engine size rate and its CO2 rate when it is first taxed here.

A band with the same name does not cost the same in the two CO2 tables. Band B1 costs €200 a year for a car registered from 2021, and €270 for a car registered from July 2008 to 2020.

Paying for six months or three months

A tax disc for six months costs 55.5% of the annual rate, and a disc for three months 28.25%, rounded down to the nearest euro. Over a full year, two six-month discs come to about 111% of the annual rate and four three-month discs to about 113%, if the rate does not change during the year. For a car in band G, that is €2,400 paid once, or €2,712 paid quarterly.

Electric cars

Motor tax on a battery electric car is €120 a year. In the CO2 tables it is in band A (from 2021) or band A0 (July 2008 to 2020), at 0 g/km. The engine size table also has a row for electric cars, at €120 a year.

Older cars

A car that is 30 years old or more may qualify for the vintage rate of €56 a year, subject to conditions.

Late payment, refunds and a lost disc

• Arrears: each month of arrears costs one tenth of the annual rate. The total is rounded down to the nearest euro only after multiplying by the number of months.
• Refund: generally only for a car that has been scrapped, stolen or exported, not for a car that has been sold. At least 3 whole calendar months must be left on the disc.
• Off the road: a vehicle can be declared off the road for a period of 3 to 12 months.
• Lost disc: a replacement tax disc costs €6. It can be free if the disc was lost in the post.

Vehicle Registration Tax (VRT) is a separate tax. It is not covered on this website.