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A1. If your vehicle is not going to be in use, and will not be kept in a public place, you will be able to declare it off the road by completing Form RF150 (pdf, 155kb) and submitting it to your local motor tax office. Form RF150 can be downloaded from this website, the Motor Tax Online website (external link) , or your local authority website. It is also available at your local motor tax office, Garda Station, Library or Citizens Information Centre.
An online application facility is currently being developed and applications will be able to be made on the Motor Tax Online website (external link) later this year.
A2. You must make your off the road declaration in advance. The declaration must be made in the month of expiry of your current motor tax disc. All correctly completed applications will receive confirmation of their transaction, either by post or on the spot if the declaration is submitted in person at your local motor tax office.
A3. No, it must be done in advance. If arrears in motor tax are due, these must be paid in full and motor tax paid for a minimum of 3 months before a declaration of non-use may be made. However, see Q14 below in respect of newly purchased vehicles (new or second hand).
A4. It will be returned to you and you will be notified that you are liable for tax on the vehicle for a minimum of 3 months before a declaration of non-use may be made. It is important, therefore, if you are posting the declaration, that you send it off in sufficient time to reach your local motor tax office.
A5. No – there is no requirement to have the form witnessed at a Garda Station.
A6. No, you will not be asked to explain why the vehicle is not going to be used or to produce any documentary evidence. However, there is a fine and potential prison sentence on conviction for making a false or misleading declaration of non-use, in addition to existing penalties for non-display of a valid motor tax disc.
A7. No.
A8. The minimum period is three calendar months, the maximum is twelve calendar months i.e. you cannot declare a vehicle off the road for either one or two months. The declaration must be for full calendar months, starting on the first day of a month and ending on the last day of a month.
A9. Yes – in the same way that you currently get a renewal notice when your tax is about to expire.
A10. In the month before the end of the period specified in your first declaration, you can make a new declaration for between a further three and 12 months. This can be repeated for as long as you intend to keep the vehicle off the road.
A11. You can cancel the declaration at any time by renewing your tax in your local motor tax office – the validity of the tax disc will commence from the first day of the month in which you tax the vehicle.
A12. The declaration will be cancelled automatically as and from the date of sale.
A13. No, you must make a new declaration in respect of the vehicle being purchased. The declaration must be made to your local motor tax office within ten days of the date of sale.
A14. If you have just bought a new vehicle or just acquired a second hand one and do not intend to use it immediately, you will have ten days from the date of purchase (as specified in the registration document or the notification of transfer of vehicle ownership) to furnish a declaration of non-use. In that case, the declaration will commence from the first day of the month in which the sale takes place, or the first day of the month of registration in the case of new vehicles.
Make sure you notify the seller that you are intending to declare the vehicle off the road and that you need him or her to ensure that the change of ownership is notified to the National Vehicle and Driver File as soon as possible.
A15. A vehicle may be used during the period of a non-use declaration in two cases:
The same rules apply to roadworthiness testing for commercial vehicles.
If you are bringing the vehicle to a test centre or to or from repairs after a test failure, it would be advisable to carry a copy of the appointment for the test or re-test with you.
A16. If you think that, at any stage in the future, the vehicle might be put back on the road then, yes, you will need to make a declaration on Form RF100A during the transition period (1 July 2013 to 30 September 2013) to cover the past period of non-use, in order to avoid having to pay arrears, back to the date of expiry of the last motor tax licence, when the vehicle is being put back on the road. You will also have to complete Form RF150 to cover a period of non-use of up to a year going forward. If you are absolutely certain that the vehicle will never go back on the road, then you need to do nothing.
A17. No, you cannot keep or use the vehicle in a public place while an off the road declaration is in effect in respect of the vehicle. It must be kept in off the road and not in a public place to avoid a liability for motor tax (and penalties for non-payment of motor tax and for making a false off-road declaration).
A18. Only if you qualify for a refund under existing rules. These include the vehicle being stolen and not recovered, scrapped or permanently exported, or if you are keeping the vehicle off the road for reasons of illness, absence from the State for business or educational purposes or for services overseas with the Defence Forces. In all of these instances, a minimum of three months must remain on the disc.
A19. You will only have to complete one form Form RF120 – Application for a Refund of Motor Tax – to obtain a refund. You do not have to complete a separate declaration of non-use to cover the period in respect of which the refund was given. However, if you are continuing to keep the vehicle off the road for a period after the expiry of the disc, you will have to complete Form RF150 and submit it in the month in advance of the commencement of that period.
A20. No, you will not be allowed to declare the vehicle off the road if arrears are owed – the arrears will have to be paid and the vehicle taxed for a minimum of three months before you will be able to declare the vehicle off the road. There will be an exception during the transition period – see the month-by-month guide below.
A21. Yes, in order to keep your vehicle record up to date.
A22. The transition period runs to 30 September 2013. For those not wishing to declare their intention to keep their vehicle off the road for a period of time, and those whose motor tax affairs are up to date, nothing changes and there is no need to do anything new during the transition period.
For those that do intend to declare their intention to keep their vehicle off the road or who have been keeping their vehicle off the road already, what you need to do depends on your own particular circumstances. The month by month guide, as set out below, will apply to you.
A23. If you are abroad and not returning to Ireland before 30 September, the following arrangements apply:
It is important that this procedure is completed and Form RF100A (or RF111, if applicable) and Form RF150 are presented to your local motor tax office on or before 30 September 2013 in order to ensure that you will not be liable for arrears of motor tax on your return to the State and if you wish to use your vehicle in a public place at that time.
If, because of illness, incapacity or for another bona fide reason, you are unable to get to a Garda Station before 30 September, the following arrangements apply:
It is important that this procedure is completed and Form RF100A (or RF111, if applicable) and Form RF150 are presented to your local motor tax office on or before 30 September 2013 in order to ensure that you will not be liable for arrears of motor tax if you wish to use your vehicle in a public place in future.
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