Question 1

How is motor tax calculated in Ireland?

Accepted Answer

It depends on when the car was first registered anywhere in the world. Cars registered from January 2021 use WLTP CO2 bands (€120–€2,400 a year). Cars from July 2008 to December 2020 use NEDC CO2 bands (€120–€2,350). Older cars pay by engine size (€199–€1,809). Fully electric cars always pay €120.

Question 2

Which CO2 figure applies to an imported car?

Accepted Answer

The same rule follows the car: an import first registered in the UK in 2019 uses the NEDC table, a 2022 import uses the WLTP table. The CO2 figure is on the V5C logbook and Revenue confirms it at VRT inspection.

Question 3

Can I pay motor tax for less than a year?

Accepted Answer

Yes - 3, 6 or 12 months. Shorter discs cost proportionally more: the half-year disc is about 55% of the annual rate and the quarterly disc about 28%.

Question 4

How much is motor tax on an electric car?

Accepted Answer

€120 a year, the lowest band, regardless of the car's value or power.

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