Motor tax is payable in respect of vehicles used in a public place, and is not payable where the vehicle owner does not intend so to use it. It is open to the owner of a vehicle to declare it will be kept off the road, either during the final month of validity of an existing vehicle licence or off-road declaration, or upon payment of outstanding arrears plus a minimum of three months motor tax.
The new arrangements as provided for in the Non-Use of Motor Vehicles Act 2013, only allowing for the making of future declarations, are fully in force since 1 October 2013. Exemptions are not provided for in individual cases, given that there was a well-publicised transition period of 3 months from 1 July 2013 to allow vehicle owners to bring their motor tax status up to date by making both a retrospective and prospective off-road declaration, including a specific procedure to allow those who were incapacitated to put their motor tax affairs in order by nominating a friend or relative to attend at a Garda Station on their behalf to have the required form stamped in respect of a past period of non-use. Vehicle owners generally who did not avail of the transition arrangements must now pay arrears in motor tax where these arise.