If you don't wish to drive this vehicle (and wish to rid yourself of it) but it is still has a valid road tax certificate I suggest you might consider doing the following. (It explains how to claim a refund of your motor taxation).
(a) Contact the Vehicle Registration Unit at the Dept. Environment and let them know you wish to scrap the vehicle. This is because you next need to have your ownership details removed from the National Driver File, held at the Vehicle Registration Unit.
They will send you a form you complete and return to them. Remember to have the vehicle registration number to hand when you call. You will need to fill up the form and have it stamped (I believe by the Gardai). The Vehicle Regisration Unit can then arrange to have your details removed regarding the vehicle from their records.
Vehicle Registration Unit,
Department of Environment, Heritage and Local Government,
Shannon,
Co. Clare.
Tel: (061) 365000
Fax: (061) 363480
LoCall: 1890 411 412
(b) Next contact your local authority and let them know you wish to scrap the vehicle. They can arrange to collect for a small fee (approx 20 euro or so).
(c) Finally (this is the good part) you may apply to your local authority Motor Tax office for a refund of motor tax paid. A minimum of three unexpired whole calender months must be left on the disc when surrendered, in order to qualify for a refund. Applications for refunds of motor tax can be made to you local motor tax office, on Form RF120, (used when a vehicle has been scrapped/destroyed).
You will need to have the form witnessed by the Gardai. When your (RF120 form) is completed and stamped, you then send the form into the Motor Tax office where you previously taxed the vehicle. They can then make the appropriate refunds. RF120 forms are available to download here:
[broken link removed]
(Don't worry above link form Limerick City Council website - it's a standard form and can be used anywhere).
The obligation on motorists to display a valid NCT certificate is set down in section (6) of SI 405/2003 Road Traffic (National Car Test) REgulations 2003. [broken link removed].