When are Motor Tax Arrears charged?

Motor Tax arrears are charged if a month or more has lapsed between the expiry of your last disc and the month in which you want to re-tax your vehicle.  If the vehicle was not in use for this period the Declaration of Non-Use at Section 7 on the RF100A must be witnessed at a Garda Station. Arrears are charged at 1/10th of the yearly fee.