There are no legal provisions relating to the circumstances referred to in the question. However, there is a longstanding administrative arrangement whereby local motor tax offices may issue replacement discs free of charge in circumstances where they are satisfied that, through no fault of the vehicle owner, she or he did not receive the original disc. This practice also applies to the motor tax online service and customers are advised that the local motor tax offices will issue free replacements in similar cases.
A fee of €6 is payable where discs are lost, stolen or destroyed by any means while in the possession of the vehicle owner and this is provided for under the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992.