Motor Tax in the Republic of Ireland
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Motor Taxation or Motor Tax is an annual duty payable on motor vehicles (subject to exemptions) in the Republic of Ireland. Motor tax rates are assesed on engine capacity for private cars. A new system for new and imported cars is to be introduced in July 2008 where the tax rates will be based on the CO2 emissions of the car instead of engine size.For goods vehicles, commercial vehicles and PSVs it is based on weight or is a standardised fee. There are a number of exempt vehicles:
- State-owned vehicles.
- Diplomatic vehicles.
- Vehicles exempted under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. No. 353 of 1994).
- Vehicles (including any cycle with an attachment for propelling it by mechanical power) not exceeding 400 kilograms in weight unladen adapted and used for invalids.
- Vehicles which are used exclusively for the transport (whether by carriage or traction) of lifeboats and their gear or any equipment for affording assistance towards the preservation of life and property in cases of shipwreck and distress at sea
- Vehicles which are used exclusively for mountain and cave rescue purposes.
- Vehicles which are used exclusively for underwater search and recovery purposes.
- Vehicles which are used exclusively for the transport (whether by carriage or traction) of road construction machinery which is built in as part of such vehicle or otherwise permanently attached thereto, carries no load except articles or materials used for the purpose of the road construction machinery and is used for no purpose other than the construction or repair of roads.
- Refuse carts, sweeping machines or watering machines used exclusively for cleansing public streets and roads.
- Ambulances, road rollers or fire engines.
- Vehicles kept by a local authority and used exclusively for the purpose of their fire brigade service.
