Motor taxation refunds.

An application for a refund of motor taxation, may be made to your local motor taxation office, in the following circumstances:

1. The vehicle has been stolen and has not been recovered by the owner. 
2. The vehicle was scrapped completely and destroyed and is incapable of being used on the roads and has a Certificate of Destruction/End of Life Status on the National Vehicle and Driver File (NDVF) system.
3. The vehicle has been exported and sent permanently out of the state. 
4. The vehicle in respect of which a licence (tax disc) has been recently issued, has not been used in a public place at any time since the issue of the licence and is returned to the Motor Tax Office before the commencement of this tax period
5. The owner of the vehicle has ceased, because of illness, injury or other physical disability, to use the vehicle. 
6. The owner of the vehicle has ceased, because of absence from the state for business or educational purposes or overseas service with the defence forces, to use the vehicle. 
7. Error in the calculation of the vehicle duty 

Note:  There should be three whole months of unexpired tax left on the disc on the date of submission to the Motor Tax Office.  The annual rate of motor tax must exceed €119 to qualify for a refund. 

Documentation required and conditions: 

An application for a refund should be made on form RF120.  This form can be downloaded from: Here and is also available from the motor taxation office.

This form must be witnessed at your local Garda Station.

You must provide supporting documentation accompanied by the tax disc or RF134 Form as proof of the circumstances of each application for refund as follows:

1. Vehicle Stolen 

For stolen vehicles, your application should be accompanied by a letter from Gardaí (copy of PULSE report) stating the date the vehicle was stolen and that it has not since been recovered. A RF134 Form, declaring the loss of the tax disc should also be submitted.  You must have a minimum of three whole unexpired calendar months left on the disc from the date the vehicle was stolen.

2. Vehicle Scrapped/Destroyed or written off by insurance company: 

• Destroyed/Scrapped –your vehicle must have an ‘End-of-Life’ Status on the NVDF.  Details of the Certificate of Destruction (COD) issued by the Authorised Treatment Facility (see list below) must be recorded on the NDVF.  Please note that the refund will be calculated from the month after the date of issue of Certificate of Destruction as recorded on the NVDF system. There must be three whole unexpired calendar months left on the tax disc from the date vehicle was scrapped to qualify for a refund.

List of authorised treatment facilities are as follows:– 

• Written Off –  The vehicle must have a status of ‘Written Off by Insurer’ on the NVDF.  The name of the Insurance Company and the date of the write off needs to be seen in the comment field on the NVDF system.  Category A or B Write Off qualifies for full refund. Please note that category C & D are not total write offs and do not qualify for a refund.  It is important to note that the refund is calculated, from the month after the date recorded on the NVDF, as notified by the insurer as being ‘written off’, subject to there being at least three whole unexpired months on the tax disc, on the date of recorded notification on the NDVF

3.  Vehicle exported and sent permanently out of the state:  

The vehicle must have a status of exported on the NDVF. You must have a minimum of three whole unexpired calendar months left on the disc from the date the vehicle was re-registered in the new country. 

4.      Vehicle Not Used a public place since issue

This Category refers only to a tax disc which has never been used in a public area since its issue.  A refund will only be considered if the disc is returned to the Motor Tax Office before the commencement of this tax period.   

5.    Vehicle not used because of Owners Illness/Injury 

Medical certificate from a doctor which must state that the applicant is unable to use the vehicle because of a stated illness or disability, from a particular date to a particular date.  There must be a minimum of three whole unexpired calendar months left on the disc at the time of submission. 

6.    Vehicle unused because the Owner absent from the State for business or educational purposes or service overseas with Defence Forces

A letter from the Defence Forces/employer/educational body should be submitted.  There must be a minimum of three whole unexpired calendar months left on the disc at the time of submission. 

7. Vehicle Duty Error

Please consult the Motor Tax Office. 

The licensing authority, in its absolute discretion, may require additional declaration/ information to support the application submitted.

Please note that claims for a refund cannot be dealt with in retrospect.

Appeal:  If you consider that your application for a refund has not been dealt with in accordance with the above conditions, you may appeal the Licensing Authority’s decision to: Authorised Officer, Motor Taxation Section, Tipperary County Council.