Dáil Éireann Debate, Wednesday - 4 February 2026
251. Deputy Pádraig Mac Lochlainn asked the Minister for Transport if he will consider changes to the criteria for the refunding of motor tax in circumstances where the cost of repairing a motor vehicle is uneconomical and costs more than the vehicle is worth, while the motor tax paid has a substantial period left before it expires. [7681/26]
View answerThe rules regarding the refund of motor tax are set out in legislation. The Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 outlines the instances in which a refund of motor tax can be made as well as the timeframe in which it can be made.
The Regulations outline that there must be at least three months left on a motor tax disc to obtain a refund. Refunds are only permitted in specific circumstances, including in the case of a vehicle that has been scrapped or destroyed.
The categories for vehicle write offs are defined by the insurance industry. Category C means that the vehicle is repairable, however, the repair cost exceeded the pre-accident value of the vehicle. The vehicle can go back on the road if repaired.
If a vehicle has been deemed uneconomical to repair, it does not fall under ‘a vehicle which has been scrapped or destroyed’ and therefore does not qualify for a refund.
There are no current plans to amend this legislation.
