Motor tax rates
- Private cars
- Goods vehicles
- Large PSV and youth/community bus
- Trade licences
- Miscellaneous vehicles
- Vehicles exempt from liability to pay vehicle Motor Tax
- Additional information
Private cars
Private cars registered before 1st July 2008
| Engine Capacity (cc) | Annual € | Half Year €* | Quarterly €! | Arrears Monthly €# |
|---|---|---|---|---|
| Not over 1,000 | 199 | 110 | 56 | 16.58 |
| 1,001 to 1,100 | 299 | 165 | 84 | 24.92 |
| 1,101 to 1,200 | 330 | 183 | 93 | 27.50 |
| 1,201 to 1,300 | 358 | 198 | 101 | 29.83 |
| 1,301 to 1,400 | 385 | 213 | 108 | 32.08 |
| 1,401 to 1,500 | 413 | 229 | 116 | 34.42 |
| 1,501 to 1,600 | 514 | 285 | 145 | 42.83 |
| 1,601 to 1,700 | 544 | 301 | 153 | 45.33 |
| 1,701 to 1,800 | 636 | 352 | 179 | 53.00 |
| 1,801 to 1,900 | 673 | 373 | 190 | 56.08 |
| 1,901 to 2,000 | 710 | 394 | 200 | 59.17 |
| 2,001 to 2,100 | 906 | 502 | 255 | 75.50 |
| 2,101 to 2,200 | 951 | 527 | 268 | 79.25 |
| 2,201 to 2,300 | 994 | 551 | 280 | 82.83 |
| 2,301 to 2,400 | 1,034 | 573 | 292 | 86.17 |
| 2,401 to 2,500 | 1,080 | 599 | 305 | 90.00 |
| 2,501 to 2,600 | 1,294 | 718 | 365 | 107.83 |
| 2,601 to 2,700 | 1,345 | 746 | 379 | 112.08 |
| 2,701 to 2,800 | 1,391 | 772 | 392 | 115.92 |
| 2,801 to 2,900 | 1,443 | 800 | 407 | 120.25 |
| 2,901 to 3,000 | 1,494 | 829 | 422 | 124.50 |
| 3,001 or more | 1,809 | 1,003 | 511 | 150.75 |
| Electrical | 120 | 66 | 33 | 10 |
New private cars registered on or after 1st July 2008 and new private cars registered between 1st January 2008 and 30th June 2008 where motor tax is based on CO2 emissions.
| Band | CO2 emissions-grams per km | Annual € | Half-year €* | Quarterly €! | Arrears Monthly €# |
|---|---|---|---|---|---|
| A0 | 0 | 120 | 66 | 33 | 10.00 |
| A1 | 1-80G | 170 | 94 | 48 | 14.17 |
| A2 | More than 80g/km up to and including 100g/km | 180 | 99 | 50 | 15.00 |
| A3 | More than 100g/km up to and including 110g/km | 190 | 105 | 53 | 15.83 |
| A4 | More than 110g/km up to and including 120g/km | 200 | 111 | 56 | 16.67 |
| B1 | More than 120g/km up to and including 130g/km | 270 | 149 | 76 | 22.50 |
| B2 | More than 130g/km up to and including 140g/km | 280 | 155 | 79 | 23.33 |
| C | More than 140g/km up to and including 155g/km | 390 | 216 | 110 | 32.50 |
| D | More than 155g/km up to and including 170g/km | 570 | 316 | 161 | 47.50 |
| E | More than 170g/km up to and including 190g/km | 750 | 416 | 211 | 62.50 |
| F | More than 190g/km up to and including 225g/km | 1,200 | 666 | 339 | 100.00 |
| G | More than 225g/km | 2,350 | 1,304 | 663 | 195.83 |
Goods vehicles
| Unladen Weight (kg) | Annual € | Half Year €* | Quarterly €! | Arrears Monthly €# |
|---|---|---|---|---|
| Not over 3,000 | 333 | 184 | 94 | 27.75 |
| 3,001 to 4,000 | 420 | 233 | 118 | 35.00 |
| 4,001 to 5,000 | 543 | 301 | 153 | 45.25 |
| 5,001 to 6,000 | 753 | 417 | 212 | 62.75 |
| 6,001 to 7,000 | 1,019 | 565 | 287 | 84.92 |
| 7,001 to 8,000 | 1,282 | 711 | 362 | 106.83 |
| 8,001 to 9,000 | 1,584 | 879 | 447 | 132.00 |
| 9,001 to 10,000 | 1,886 | 1,046 | 532 | 157.17 |
| 10,001 to 11,000 | 2,188 | 1,214 | 618 | 182.33 |
| 11,001 to 12,000 | 2,490 | 1,381 | 703 | 207.50 |
| 12,001 to 13,000 | 2,792 | 1,549 | 788 | 232.67 |
| 13,001 to 14,000 | 3,094 | 1,717 | 874 | 257.83 |
| 14,001 to 15,000 | 3,396 | 1,884 | 959 | 283.00 |
| 15,001 to 16,000 | 3,698 | 2,052 | 1,044 | 308.17 |
| 16,001 to 17,000 | 4,000 | 2,220 | 1,130 | 333.33 |
| 17,001 to 18,000 | 4,302 | 2,387 | 1,215 | 358.50 |
| 18,001 to 19,000 | 4,604 | 2,555 | 1,300 | 383.67 |
| 19,001 to 20,000 | 4,906 | 2,722 | 1,385 | 408.83 |
| 20,001 or more | 5,195 | 2,883 | 1,467 | 432.92 |
| Electrical (not over 1,500 kg) | 92 | - | - | 7.67 |
For vehicles with an unladen weight between 8,001 kg and 20,000 kg, the rate is €1,282 plus €302 per 1,000 kg or part thereof over 8,000 kg.
Example: Vehicle 9,540 kg unladen weight
The annual duty is €1,886 (i.e. €1,282+ €604)
An articulated vehicle (i.e. vehicle and semi-trailer) is regarded as a single vehicle and motor tax is payable on the basis of the unladen weight of the tractor unit plus the unladen weight of the heaviest semi-trailer which will be used at any time during the period of the licence.
Large PSV and youth/community bus
| Seating Capacity | Annual € | Half Year €* | Quarterly €! | Arrears Monthly €# |
|---|---|---|---|---|
| 9 to 20 seats | 154 | 85 | 43 | 12.83 |
| 21 to 40 seats | 202 | 112 | 57 | 16.83 |
| 41 to 60 seats | 403 | 223 | 113 | 33.58 |
| 61 seats or more | 403 | 223 | 113 | 33.58 |
Trade licences
| Category of Vehicle | Initial Trade Licence/ Plate | Replacement Trade Licence/Plate |
|---|---|---|
| Motor Cycle only | €59(single plate) | €38(single plate) |
| All other Vehicles | €353 (pair of plates) | €86 (pair of plates) |
Miscellaneous vehicles
| Type of Vehicle | Annual € | Half Year €* | Quarterly €! | Arrears Monthly €# |
|---|---|---|---|---|
| Off-road dumper | 885 | 491 | 250 | 73.75 |
| General Haulage tractor | 333 | 184 | 94 | 27.75 |
| Machine/workshop/contrivance (including “recovery vehicle”) | 333 | 184 | 94 | 27.75 |
| Island Vehicles | 102 | 8.50 | ||
| Agriculture tractor, trench digger and excavator | 102 | 8.50 | ||
| Motor Caravan | 102 | 8.50 | ||
| Hearse | 102 | 8.50 | ||
| Dumper and forklift truck | 102 | 8.50 | ||
| Taxi and hackney | 95 | 7.92 | ||
| Schoolbus | 95 | 7.92 | ||
| Cycles and Tricycles | ||||
| Electrical | 35 | 2.92 | ||
| Not over 75cc | 49 | 4.08 | ||
| 76cc to 200cc | 67 | 5.58 | ||
| 201cc or over | 88 | 7.33 | ||
| Pedestrian-Controlled Vehicle | 88 | 7.33 | ||
| Veteran and Vintage | ||||
| Motorcycles | 26 | 2.17 | ||
| All other vehicles | 56 | 4.67 | ||
Vehicles exempt from liability to pay vehicle Motor Tax
The following vehicles are exempt from liability to pay vehicle motor tax:-
- State-owned vehicles
- Diplomatic vehicles
- Vehicles exempted under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. 353 of 1994)
- Vehicles (including any cycle with an attachment for propelling it by mechanical power) not exceeding 400 kilograms in weight unladen adapted and used for invalids
- Vehicles which are used exclusively for the transport (whether by carriage or traction) of lifeboats and their gear or any equipment for affording assistance towards the preservation of life and property in cases of ship-wreck and distress at sea
- Vehicles which are used exclusively for mountain and cave rescue purposes
- Vehicles which are used exclusively for underwater search and recovery purposes
- Vehicles which are used exclusively for the transport (whether by carriage or traction) of road construction machinery which is built in as part of such vehicle or otherwise permanently attached thereto, carries no load except articles or materials used for the purpose of the road construction machinery and is used for no purpose other than the construction or repair of roads
- Refuse carts, sweeping machines or watering machines used exclusively for cleansing public streets and roads
- Ambulances, road-rollers or fire engines
- Vehicles kept by a local authority and used exclusively for the purpose of their fire brigade service
Additional information
- When calculating quarterly or half-yearly rates cent should always be disregarded
- Arrears in excess of one month should be calculated by multiplying the arrears rate for one month by the number of months involved and ignoring the cent in the result
* 55.5% of the annual rate (disregard cent after multiplication)
! 28.25% of the annual rate (disregard cent after multiplication)
# 1/12 of the annual rate (disregard cent after multiplication)
Page last updated: 11/01/13