In order not to have to pay motor tax on a vehicle that is temporarily off the road the declaration must be made in advance of this period at your local motor tax office.

In signing the declaration you are declaring that the vehicle will not be used or parked in a public place for a specified period of time and that it will be kept on private property. A form RF150 must be completed during the last month of a current vehicle licence indicating how long the vehicle will be off the road  between 3 months and 12 months.

The consequences of making a false or misleading declaration will be a fine of up to €4,000 and/or six months imprisonment.