Motor Taxation Rates

RECENT CHANGES TO THE MOTOR TAXATION SYSTEM

For the current motor tax rates please click Current Rates Effective 1st January 2009

From the 1st January 2012 the following motor tax rates will apply

Please note that since 1st July 2008 there has been a new "CO2  Emissions" basis of assesment system for motor taxation.  This new system will effect vehicles registered during, or after, 2008 ONLY. Any vehicles registered with an 07 number or earlier, will NOT be effected by this change. 

Basically what this means for Motor Taxation is that since 1st  July 2008 there are now TWO types of Private Tax Rates for vehicles.

Engine Capacity (c.c.) Based Tax

The first type is the existing "Engine Capacity (c.c.)" basis of assesment, whereby a vehicles motor tax is determined by the size of the engine.  This rate will apply to any vehicled registered in 2007 or earlier.  For rates of taxation under Engine Capacity basis please click the "Existing Engine Capacity (c.c.) Rates" link to the right of the screen.

Carbon Emissions (CO2 g/km) Based Tax

The second type is the new "Carbon Emissions (CO2 g/km)" basis of assesment, whereby a vehicles motor tax is determined by the amount of carbon (measured in grams) emitted from the engine per kilometer.  This rate applies to all vehicles registered any time in or after 2008. For information on and rates of taxation under the new system  please click New CO2 Based Rates.

For Frequently Asked Questions about the new CO2 system, please click FAQ's on new CO2 Based System.

Motor Vehicle (Duties and Licences) Act 2008 (PDF Document, 332 KB)