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Owners of commercial vehicles which are being taxed for the first time must tax their vehicle with the local authority.

Local authorities may run initiatives to promote positive health and wellbeing in communities such as Health and Wellbeing Week, Mental Health Week, walking programmes, park runs, tobacco free spaces, breastfeeding friendly spaces and early childhood play areas.

Local authorities, together with other agencies, may take part in the National Healthy Cities and Counties of Ireland Network through their Local Community Development Committees to promote lifelong health and wellbeing and influence national health policy.

Owners of vehicles may tax their vehicle for the first time, renew motor tax or change vehicle details at their local authority or online at www.motortax.ie.

You can apply to the local authority to replace motor tax documents such as motor tax discs, registration certificates, log books or trailer licences.

Local authorities provide information and advice about motor tax such as how to tax a vehicle, motor tax rates, fees, change of ownership and exemptions.

You can apply to the local authority for a motor tax refund if your taxed vehicle is scrapped, destroyed or stolen or is no longer being used on a public road.

You must register the change of ownership of a pre January 1993 registered vehicle with the local authority.

You must submit an off the road declaration to the local authority if you are not renewing your motor tax during the month it expires.

Motor traders and repairers with a valid garage code may apply to the local authority for a licence to transport unregistered or untaxed vehicles on the road.