The Non-Use of Motor Vehicles Act 2013 provides that where the owner of a vehicle wishes to declare a vehicle off the road, the declaration must be made in advance, during the month of expiry of the vehicle’s current motor tax disc. This can be done online on the motor tax website or at any Motor Tax Office.
Where the owner fails to make such a declaration, for whatever reason, and the motor tax on the vehicle expires, the owner becomes liable for motor tax arrears. In these circumstances the owner must renew the tax on the vehicle, pay any arrears and then, if they so wish, declare the vehicle off the road in the final month of that new tax disc.
A vehicle owner can also apply for a refund of motor tax, but only where there is at least three months remaining on the current tax disc. Refunds applications can be made for a wide variety of reasons, including where the vehicle has not been used on the public roads since the tax was paid or has not used the vehicle for a period due to illness. Refund applications can only be made at a Motor Tax Office.