The procedure for making a Statutory Declaration of non- use of a vehicle since 2013 is as follows:
- If your vehicle is not going to be used or kept in a public place, you will be able to declare it off the road by completing Form RF150 (pdf) and submitting it to your local Motor Tax Office. Alternatively, you can declare your vehicle off the road at www.motortax.ie if you know your Personal Access Number (PIN).
- You must make your declaration of non-use in advance i.e. in the month of expiry of your current motor tax disc or in the month of expiry of your current non-use declaration.
- If you have just bought a new or imported vehicle or have just acquired a second hand vehicle and you do not intend to use it immediately, you have 21 days from the date of purchase to furnish a declaration of non-use. In the case of acquiring a second hand vehicle make sure you inform the seller that you are intending to declare the vehicle off the road so that the Change of Ownership is notified to the appropriate office immediately.
- The Declaration of Non Use application cannot be accepted if it is submitted late or if arrears are owed. The arrears will have to be paid and the vehicle taxed for a minimum of three months before a declaration of non-use can be accepted.
- A declaration of non-use can be made for a minimum of 3 calendar months and a maximum of 12 calendar months. You cannot declare a vehicle off the road for either one or two months. The Declaration is for full calendar months starting on the first day of a month and ending on the last day of a month.
- Confirmation will issue for each correctly completed Declaration either by post or on the spot if the Declaration is submitted in person at the local Motor Tax Office.
- You can cancel the SORD at any time by renewing the tax in your local motor tax office - the validity of the tax disc will commence from the first day of the month in which you tax the vehicle.
- A SORD is automatically cancelled when a vehicle is sold.