The Road Vehicles (Registration and Licensing)(Amendment) Regulations 1992 (S.I. 385 of 1992) provide for the making of refunds of motor tax in certain limited circumstances, including where the owner of a vehicle has ceased, because of illness, injury or other physical disability to use a vehicle. However, the Regulations also provide that the vehicle licence (motor tax disc) must be surrendered to the local motor tax office not less than three months before the expiry of the licence. They do not provide for a retrospective application for a refund.
The Non-Use of Motor Vehicles Act 2013 provides that a vehicle can be declared off the road, in advance, for any number of calendar months for a minimum period of three months and a maximum period of twelve months. Accordingly, if the owner requires that the vehicle be kept off the road for a further period following the expiry of the tax disc, he or she should make a declaration of non-use in the last month of an existing tax disc, thus avoiding a liability for motor tax. The declaration can be made online at www.motortax.ie or through the local motor tax office.