<P> Motor tax can be refunded if the car has not been in use in public places under certain circumstances - for example if the vehicle has been scrapped, permanently exported from the country, stolen and not recovered, or the owner has been unable to use the vehicle for certain reasons . </P> <P> As of 2014, annual motor tax rates for private cars on the emissions - based system range from € 120 (0 g / km CO) to € 2,350 (more than 225 g / km). Tax for motorcycles varies from € 35 to € 88 . </P> <P> Vehicles 30 years old or more qualify for "vintage" motor tax status - a special low rate of € 26 per year for motorcycles or € 56 per year for all other vehicles . </P> <P> Motor tax can be paid in annual, half - year and quarterly instalments . The tax can be paid online or in person at Motor Tax Offices . </P>

When is a car classed as vintage in ireland