Declaring a Vehicle Off the Road
If your vehicle is temporarily off the road, you do not have to pay motor tax for that period. You are required to make a declaration in advance that your vehicle will be off the road.
To do this, you must complete a Declaration of Non-Use of a Motor Vehicle Form RF150 - PDF HERE and submit it to your local Motor Tax Office, or it can be done online at www.motortax.ie in the same month that your current motor tax disc expires.
You can take the vehicle off the road for a minimum of 3 months - maximum 12 months.
In the event of the purchase of a vehicle form RF150 must be submitted to the Motor Tax Office within 21 days of the date of sale. Where a vehicle is imported form RF150 must be submitted within 21 days of the date vehicle is registered in the state. Similarly, a brand-new vehicle must be notified within 21 days of the date of registration.
In the event of the vehicle going back on the road anytime during the off-road period, you may tax as normal for the first day of the month. this will terminate the period of non-use.