You can apply for a refund on your motor tax if your vehicle has been:
Vehicle stolen and not recovered.
Vehicle Scrapped/destroyed.
Vehicle Permanently Exported.
Vehicle Not Used.
(Tax discs must be returned immediately after issue or in the case of a 3 month disc it must be returned prior to the commencement of the tax period.)
Vehicle unused because of owner illness/injury.
Vehicle unused because owner absent from the state for business, educational purposes or with the Defence Forces.
Vehicle Duty Error.
(only applies to Goods vehicles that may have been taxed at the incorrect unladen weight.)