County Council




Local Reform Act


   Contact Details:


   Motor Tax:


Local Reform Act  

Local Government Reform Act 2014:

The Local Government Reform Act 2014 became law on signature by the President on 27 January 2014. The Act makes legal provision for the reforms set out in the Government’s Action Programme for Effective Local Government, Putting People First, which was published in October 2012. Some provisions of the act came into force immediately on enactment and certain others were commenced by ministerial order in the first week of February 2014.

The main changes in local government structures, including a new system of municipal districts, replacing the 80 town councils, will be brought into effect from 1 June 2014, following the local elections on 23 May. In preparation for this the Minister made a set of orders specifying revised local electoral areas in cities and counties and municipal districts in 25 counties giving effect to the recommendations of the independent electoral area boundary committee report published in May 2013.  These areas will provide the basis on which the local elections on 23 May will be held and the electoral registers are now being prepared on that basis.

The electoral areas involve more balanced representation generally, with less variation in ratios of councillors to population across the country, while the anomaly of residents in many towns having double votes and two sets of councillors (town and county) will be ended.  The total number of local electoral areas nationally is 137, while 95 municipal districts have been designated. The municipal district corresponds with the electoral area except in the case of the Dundalk, Kilkenny City, and Mullingar municipal districts, each of which will comprise two electoral areas, and the metropolitan districts of Limerick and Waterford, which will contain 3 electoral areas each.

The municipal districts, which will include towns and their hinterlands, eliminating division caused by outdated town boundaries and the anomaly of some small centres having a Town Council while certain other larger centres have not, are designed to enhance democratic governance, subsidiarity and accountability. The new arrangements are also intended to improve operational efficiency and value for money, with a single county-wide executive and operational structure. The municipal districts will be decision-making entities rather than corporate structures.

In addition to the new municipal district arrangements, the act provides for a wide range of reforms to local authority functions, structures, funding, performance and governance, which will be brought into effect progressively through a series of further orders over the coming months, including;

  • The formal merger of city/county councils in Limerick, Tipperary and Waterford;
  • New regional assemblies, with a more robust role in spatial and economic planning, as well as management of EU funded programmes, to replace the current eight regional authorities and two assemblies;
  • A range of provisions relating to local authority governance and management, focussed particularly on strengthening the role of the elected council;
  • Stronger oversight of local authority performance, particularly through a new independent National Oversight and Audit Commission for Local Government (NOAC);
  • Provisions relating to community development in the context of local government, involving the establishment of Local Community Development Committees in place of the City and County Development Boards;
  • Provision for a plebiscite in 2014 on the issue of an office of directly elected mayor for the Dublin metropolitan area and related local governance arrangements;
  • Amendments to a number of legislative codes to take account of the changes in local government legislation and other policy decisions.


Motor Tax

County Councils:


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City and County Councils:


Contact Details:

Motor Tax:

Motor Tax can be paid at the motor tax offices of your Local Authority. Contact your local Motor Tax Office (xls, 34kb) . Motor tax can also be renewed online for most cars through the online motor tax service (external link).

If your query relates to vehicle ownership changes or online motor tax, please note that these issues are dealt with by the Department of Transport, Tourism and Sport.  Details are as follows:

Driver and Vehicle Computer Services Division,
Department of Transport,Tourism and Sport,
Shannon Town Centre,
Shannon, Co. Clare.

Tel: 0818 411 412
Fax: +353 (0)61 363 480

If your query relates to first registration of vehicles or importing of vehicles please note that these issues are dealt with by the Revenue Commissioners (external link)

If your query relates to driving tests please note that these issues are dealt with by the Road Safety Authority (external link).  **Tel: 1890 40 60 40

If your query relates to vehicle testing standards please note that these issues are dealt with by the Road Safety Authority (external link).  Tel: +353 (0)96 25000

  Motor Tax Offices issues;

  • Motor Tax discs.
  • Duplicate registration books/vehicle licensing certificates/vehicle registration certificates/discs/certificates of roadworthiness. 
  • Trade plates for motor traders.
  • Process first licensing of goods trailers over 1524kg (3,500 kg Gross Vehicle Weight) unladen weight.
  • Appoint garages as authorised testers for commercial vehicles*.
  • Appoint authorised weighbridges.
  • Vehicle ownership changes for vehicles registered before 1 January, 1993.

Please note, over-the-counter transactions must be carried out at the motor tax office in the county in which the vehicle is ordinarily kept. Postal applications should also be made to the motor tax office in the county in which the vehicle is ordinarily kept. Ownership changes for vehicles registered on or after 1 January, 1993 are dealt with by the Driver and Vehicle Licensing Computer Services Division, Department of Transport,Tourism and Sport,  Shannon Town Centre, Co. Clare. (Phone: 0818 411 412). Email-

Carbon Dioxide (CO2) Motor Tax System for New Cars:

From July 2008 there has been two separate motor tax systems for cars. Cars under the existing motor tax system will continue to be taxed based on engine size (c.c). New cars registered from 1 July 2008 will be taxed based on their CO2 emissions level.

How will the level of CO2 be known?

Before a new model is put on sale in Europe, it must undergo a series of tests to ensure that it has achieved approved standards regarding safety, environmental impact, etc.  This process is called type approval and each car achieving the approved standards is issued with a certificate of conformity.

Among the details included on the certificate of conformity is the level of CO2 emissions of the car.  This is the information that will be used for taxation purposes for both vehicle registration tax (VRT) and motor tax.

This CO2 rating will be captured initially by the Revenue Commissioners at vehicle registration tax stage and passed on to the national vehicle file for use in connection with the administration of the motor tax system.  In the absence of a certificate of conformity and the Revenue Commissioners not otherwise being satisfied as to the CO2 rating of a car by reference to any other supporting documentation, the motorist will be required to pay the highest vehicle tax rate (VRT).  The same approach will apply to motor tax section.

 Cars Registered Outside of Ireland:

A private car first registered abroad prior to 1 January 2008 will always be taxed on engine size (c.c.). The CO2 based motor tax system does not apply to second-hand imports that were registered abroad prior to 2008.

A private car first registered abroad between 1 January 2008 and 30 June 2008 inclusive and subsequently registered in Ireland will be taxed on whichever is the lesser of the motor tax rates based on engine size (c.c.) or CO2 emissions. The comparison is based on the motor tax rates as of 1 December 2011.

A private car first registered abroad after 1 July 2008 and subsequently registered in Ireland will be taxed on CO2 emissions.

The aim of the new motor tax system is to encourage the use of smaller, cleaner, fuel-efficient cars in the fight against climate change by reducing the emission of carbon dioxide (CO2) from cars to help protect the environment and improve local air quality. 

CO2 Band Restructuring:
Following a review of the carbon banding applying to
Vehicle Registration Tax (VRT) and motor tax, the bands have been restructured.  Band A has been broken into 4 separate bands and Band B has been split into two. A new zero Band is also introduced for electric vehicles.

There are now 12 CO2 bands for motor tax:

12 CO2 Bands for Motor Tax


CO2 emissions –
grams per km

 A0 0  
 A1 1g to 80g
 A2 81g to 100g
 A3 101g to 110g
 A4 111g to 120g
 B1 121g to 130g
 B2 131g to 140g 
 C 141g to 155g
 D 156g to 170g
 E 171g to 190g
 F 191g to 225g
 G More than 225g

What must I do before I pay motor tax?

Register the vehicle with the Revenue Commissioners (external link). This registration process deals with the question of Vehicle Registration Tax (VRT) and will generally be processed by the motor dealer.

When must I pay motor tax?

Liability for motor tax arises when a vehicle is used in a public place/road. Motor tax discs are issued for periods of three, six, or 12 whole calendar months and are not issued in respect of months already elapsed. Vehicles with an annual tax of 99 euro or less can only be taxed for a 12-month period.  As discs are issued for whole calendar months, the preferred option on first taxing is to register or first use the vehicle early in a month. Vehicle owners who first tax a recently registered vehicle after 28 May 2004 will be issued with a new Vehicle Registration Certificate by the Driver and Vehicle Licensing Computer Services Division (Department of Transport). It should be noted that there is a surcharge for non-annual discs and motor tax should be paid when due, as monthly arrears are charged at one tenth of the annual rate.

Where do I pay it?

Motor Tax can be paid at the motor tax offices of your Local Authority. Contact your local Motor Tax Office (xls, 34kb). Motor Tax can also be paid online for certain vehicles.