Motor Tax Rates from 01/02/2008

• Fares for private cars
• CO2 emission based rates
• Fares for goods vehicles
• Fares for Large P.S.V. and Youth/Community Bus
• Fares for Trade licences
• Fares for Miscellaneous Vehicles
• Exempt Vehicles
• First Taxation (New/Imported Vehicles)
• Renewal of Motor Tax
• National Car Test
• Certificates of Roadworthiness
• Replacement Documents
• Trailers ans Semi-Trailers
• Change of Ownership
• Refunds of Motor Tax

Notes

1. An articulated vehicle (i.e. vehicle and semi-trailer) is regarded as a single vehicle and motor tax is payable on the basis of the unladen weight of the tractor unit plus the unladen weight of the heaviest semi-trailer which will be used at any time during the period of the licence. Additional duty is not otherwise payable in relation to the use of a vehicle to draw a trailer or side car.
2. When calculating quarterly or half-yearly rates cent should always be disregarded.
3. Arrears in excess of one month should be calculated by multiplying the arrears rate for one month by the number of months involved and ignoring the cent in the result.