All refund applications must be made on form RF120 (available from the Motor Tax Office) and stamped at a Garda station. In all cases there must be three full months of unexpired tax left on a disc when an application is made to this office.

The Vehicle Licensing Certificate/Vehicle Registration Certificate (unless vehicle is scrapped), tax disc (unless vehicle is stolen and not recovered), EFT Form and supporting documentation must accompany the RF120.

Conditions for a refund and types of supporting documentation required:

1) Vehicle Stolen and not recovered – a letter from insurance company or Gardai confirming a) date of incident, b) registration of vehicle and c) that the vehicle remains unrecovered to date.

2) Vehicle Scrapped/Destroyed – a Certificate of Destruction from an

Authorised Scrap dealer, alternatively a letter from insurance company confirming a) date of incident, b) registration of vehicle and c) that the vehicle was either Category A or B Write off only.

3) Vehicle Exported – proof of exportation is required from the country the vehicle was re- registered in e.g. re-registration documents etc

4) Vehicle not used – refunds are only issued if the disc is returned on or before the commencement of the tax period. If the tax period has commenced a refund will not be granted.

5) Vehicle not used due to owner illness/injury- a medical certificate from a doctor is required confirming the owner is unfit to drive and for what period. Only whole calendar months will be refunded.

6) Vehicle unused because owner absent from State for work or educational purposes – a letter from Defence Forces, Employer, or College is required stating dates of absence. Only whole calendar months will be refunded.

Vehicle being ‘off the road’ does not qualify for a refund. Vehicles that are also deemed Category C or D Write Off by an insurance company do not qualify for a refund as they can go back on the road.

Under current legislation, there is no provision for the granting of a refund where the annual fee for the vehicle licence (tax) is less than €119 per annum.

Refunds are generally calculated from the first day of the month following the date of destruction, theft, exportation etc.