Motor Tax Banner Motor Tax
Default text size Large text size Extra large text size High contrast text

Home : Motor Tax : Calculate Motor Tax : Miscellaneous Vehicles



MISCELLANEOUS VEHICLES

 

 

 

Type of Vehicle

 

Annual

 

Half-year

€ *

 

Quarterly

€ !

Arrears

Monthly

€ #

 

Off-road dumper

 

 

885

491

250

88.50

General Haulage tractor

 

333

184

94

33.30

Machine/workshop/contrivance (including “recovery vehicle”)

 

 

333

184

94

33.30

Island Vehicles

 

102

 

 

10.20

Agriculture tractor, trench digger and excavator

 

102

 

 

10.20

Motor Caravan

 

102

 

 

10.20

Hearse

 

102

 

 

10.20

Dumper and forklift truck

 

102

 

 

10.20

Taxi and hackney

 

95

 

 

9.50

Schoolbus

 

95

 

 

9.50

 

Cycles and Tricycles:

-         Electrical

-         Not over 75cc

-         76cc to 200cc

-         201cc or over

-          

Pedestrian-Controlled Vehicle

 

 

35

49

67

88

 

88

 

 

 

 

 

3.50

4.90

6.70

8.80

 

8.80

VETERAN AND VINTAGE

 

 

 

 

Motorcycles

26

 

 

2.60

All other vehicles

56

 

 

5.60

 

 

 

* 55.5% of annual rate (disregard cent)

 

! 28.25% of annual rate (disregard cent)

 

# 1/10 of annual rate (disregard cent after multiplication)

 

 

EXEMPT VEHICLES

 

The following vehicles are exempt from liability to pay vehicle motor tax:-

 

(a)                State-owned vehicles,

 

(b)               Diplomatic vehicles,

 

(c)                vehicles exempted under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. No. 353 of 1994),

 

(d)               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,

 

(e)               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 ship-wreck and distress at sea,

 

(f)                 vehicles which are used exclusively for mountain and cave rescue purposes,

 

(g)               vehicles which are used exclusively for underwater search and recovery purposes,

 

(h)               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,

 

(i)                 refuse carts, sweeping machines or watering machines used exclusively for cleansing public streets and roads,

 

(j)                 ambulances, road-rollers or fire engines,

 

(k)               vehicles kept by a local authority and used exclusively for the purpose of their fire brigade service.

 

ADDITIONAL INFORMATION

  1. 1.                  When calculating quarterly or half-yearly rates cent should always be disregarded.
  2. 2.                  Arrears in excess of one month should be calculated by multiplying the arrears rate for one month by the number of months involved and ignoring the cent in the result.