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Motor Tax


To apply for a refund of motor tax, you need to download and complete form RF120 and the Mayo County Council Supplier Set Up Form for Motor Tax Refunds.

You can claim a refund of motor tax if:

  • The vehicle has been scrapped/destroyed.  All passenger/commercial vehicles up to 3500kg gross vehicle weight when being scrapped/destroyed are subject to the Waste Management (End of Life Vehicles) Regulations 2006. This requires that the vehicle must be disposed of at an Authorised Treatment Facility (ATF). Vehicles not subject to the Waste Management (End of Life Vehicles) Regulations 2006 which are being scrapped/destroyed are to be disposed of at vehicle dismantlers that have planning permission to operate as such.  In both circumstances, a certificate of destruction detailing name and address of the registered owner, registration number of vehicle, date of destruction and certification that the vehicle has been destroyed is required. In cases where a vehicle has been “Written Off” by an Insurer, the registered owner must submit with the application the Vehicle Registration Cert/Vehicle Licensing Cert/Registration Book. However, if the registered owner has surrendered the registration document to the Insurer a copy of the document should be obtained from the Insurer and submitted with the application.
  • The vehicle has been stolen and has not been recovered by the owner.  In cases where the owner of a stolen vehicle has paid motor tax on the vehicle, and has subsequently been unable to recover the vehicle, and has followed due procedure in reporting the theft and completing the necessary forms to the satisfaction of the motor tax office - a refund of motor tax can be made to the owner in instances where the insurance company has assumed ownership of the vehicle in the course of processing the owner’s insurance claim.
  • The vehicle was sent permanently out of the state (exported).  It will be necessary to submit documentary evidence of re-registration of the vehicle in the country of destination.  A copy of the registration document for the vehicle issued by the registration authority for the Country to which the vehicle has been exported to.
  • The vehicle in respect of which a tax disc has been taken out has not been used in a public place at any time since the issue of the licence.  A refund will only be issued if the disc is returned before the commencement of the tax period. The Disc must be surrendered immediately after issue date. A Form RF150 should also be completed by the registered owner and submitted with the RF120 form for our records.
  • The owner of the vehicle has ceased, because of illness, injury or other physical disability, to use the vehicle.  A Doctor’s Certificate stating that you are unable to use the vehicle because of a stated illness or disability from a particular date, to a particular date must be submitted.
  • The owner of the vehicle has ceased, because of absence from the state for business or educational purposes, to use the vehicle.  Written independent confirmation must be produced by the applicant. A letter from the appropriate educational body/business on their headed paper will normally suffice and must be submitted in advance of the absence.
  • The owner of the vehicle has ceased, because of service overseas with the Defence Forces, to use the vehicle.  The owner should submit a letter from their Commanding Officer stating that the owner will be going abroad on service with the Defence Forces and specific dates must be included.

Please note the following:

  • No claim for a refund can be dealt with in retrospect.
  • Applicants for a refund must be the registered owner of the vehicle.
  • A minimum of 3 months unexpired tax must be remaining on the tax disc from the surrender date.
  • No refund application can be considered where the annual licence is €119 or below.  

Your completed application should include the current tax disc, Vehicle Licensing/Registration Certificate or Registration Book, together with all other required documentation as outlined in the RF120 form, and completed supplier form.  Same must be surrendered immediately as refunds are calculated from the first of the month following the surrender of the disc.

Please forward to Mayo County Council Motor Tax Office, Glenpark, The Mall, Castlebar, Co Mayo.

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