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Mineral Oil Tax on vehicle gas (MOT VG)

  1. Overview
  2. Liability
  3. Rate of tax
  4. Registration
  5. Returns and payments
  6. Reliefs
  7. Records

Registration

Liable vehicle gas suppliers must register with Revenue by completing the Form MOT VG Reg. Vehicle gas suppliers must register before supplying vehicle gas. Suppliers can send the registration form to Revenue using MyEnquiries which is available via myAccount. Alternatively, suppliers can send the form to Large Corporates Division.

A supplier not established in the State must appoint a competent person in the State to account for and pay MOT. The competent person must register for the tax using Form MOT VG Reg and include the details of the non-State supplier.

Suppliers can deregister using MyEnquiries or notify Large Corporates Division in writing.

Next: Returns and payments

Published: 05 September 2024 Print this page

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