Applications for refunds of motor tax can be made to your local motor tax office in the following circumstances:

• The vehicle has been scrapped/destroyed or sent permanently out of the State
• The vehicle has been stolen and has not been recovered by the owner
• The owner of the vehicle has ceased, because of illness, injury or other physical disability, to use the vehicle
• The owner of the vehicle has ceased, because of absence from the state for business or educational purposes, to use the vehicle
• The owner of the vehicle has ceased, because of service overseas with the Defence Forces, to use the vehicle
• Error in the calculation of the vehicle duty

Applications for refunds should be made on Form RF120. A minimum of three unexpired whole calendar months must be left on the disc when surrendered.

Documentation required and conditions

• A completed application form witnessed at Garda Station
• The current vehicle licence - if lost or destroyed, a complete RF134 must be submitted
• In the case of the first two conditions above, the Vehicle Registration Certificate/Vehicle Licencing Certificate/Registration Book must be submitted as appropriate unless otherwise stated. If document has been lost, a completed RF134 form must be submitted
• In the case of the first two conditions above, the refund is calculated on the basis of the number of months unexpired when the vehicle was scrapped or stolen, as the case may be. In all other cases, the refund is calculated by reference to the number of months unexpired at the time of surrender of the tax disc
• Documentary evidence, as specified on the back of the refund application, for whichever of the circumstances the refund is being sought
• If the vehicle is stolen, form G3 must be completed by the Gardai or a report sought from the Gardai
• If the vehicle is scrapped/destroyed, a Certificate of Destruction must be submitted