Skip to main content

Motor Tax

Taxing a Vehicle for the First Time


New Vehicles

It is a legal requirement to have motor tax if you want to drive your vehicle in a public place. Motor tax is a charge imposed by the Government on some motor vehicles. The principal responsibility of the Motor Tax Office is the processing of motor taxation applications. Motor Tax is collected by Mayo County Council on behalf of the Department of Transport, Tourism & Sport

How your vehicle is assessed for motor tax depends on the type of vehicle you have. For example, it is assessed on the basis of:

  • CO2 emission bands for private cars registered since July 2008, and private cars registered between January and June 2008 which opted for this type of assessment. (This does not apply to second-hand imports that were registered abroad prior to 2008)
  • Engine capacity (cc) for private cars registered before July 2008 and private goods vehicles, such as vans
  • Unladen weight for commercial goods vehicles (unladen weight is the weight of a vehicle when it isn’t carrying a load)

If you are applying to your local Motor Taxation Office you need a 'First Motor Tax Application' Form RF100. This is available from the motor dealer or person from whom you bought your vehicle or NCT if imported.  . When you are applying for first motor tax, you must present the following documents at your local Motor Taxation Office:

  • RF100 (Vehicle other than motorcycle)  - PDF HERE
  • RF100 (New or Used motorcycle) - PDF HERE 
  • Appropriate fee

A certificate of approval from Revenue for a disabled driver/passenger is also required if the vehicle is exempted from motor tax under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations.

Change of Owner

If ownership is changed prior to first taxing the registered owner selling the vehicle must forward the RF100 to the Department of Transport, Shannon, Co. Clare. 

Back to top