Up to 2013, vehicles were declared off the road retrospectively.
The Non-Use of Motor Vehicles Act came into effect on 1 July 2013. The primary purpose of the Act was to replace the system whereby a vehicle was declared off the road retrospectively with a system under which the vehicle must be declared off the road in advance. The procedure where vehicles were declared off the road retrospectively was non-verifiable, and was at the time estimated to be costing some €110m annually (a significant proportion of which were not considered to be genuine).
Under the new provisions, a declaration must be made in the last month of an existing motor tax disc or renewed in the last month of a previously made declaration of non-use. The declaration can be made online or in a motor tax office using the following form:
www.gov.ie/en/publication/4df54e-declaration-of-non-use-of-a-vehicle/.
The declaration can be made for any number of calendar months between 3 and 12 months i.e. it cannot be made for a period of 1 or 2 months. If a vehicle is subsequently required to be put back on the road, the declaration can be broken at any time simply by taxing the vehicle.
Where a declaration is not made in advance, arrears of motor tax must be paid in full and motor tax paid for a minimum of 3 months before a declaration of non-use can then be made in the final month of the tax disc.
There are no plans to re-introduce retrospective declarations of non-use.
