Goods Vehicle

Taxation of Goods Vehicles

Motor Tax liability arises from the date the vehicle is first used in a public place

Goods Vehicles are taxed based on their unladen weight. They should have no more than 3 seats maximum - exception only given to those vehicles classed as crew cabs

An articulated vehicle (i.e. vehicle and semi-trailer) is regarded as a single vehicle and motor tax is payable on the basis of the unladen weight of the tractor unit plus the unladen weight of the heaviest semi-trailer which will be used at any time during the period of the licence. Additional duty is not otherwise payable in relation to the use of a vehicle to draw a trailer or sidecar. An Articulated Lorry weighs at least 9,000kg Unladen Weight and most certainly not less than 9,000kgs ULW.

As from September 2004, if the vehicle is over one year old it must undergo a roadworthiness test. If the vehicle passes the test, the test centre issues a pass statement, which is to be presented to a Motor Taxation Office who in turn will issue a certificate of road worthiness for the vehicle. The vehicle owner should sign the reverse of the pass statement before presenting it at the Motor Tax Office.

Certificate of Roadworthiness Fees:

If the Design Gross Vehicle Weight is greater than 3500kgs the fee for the roadworthiness certificate is €13.00.
If DGVW is less than 3500kgs the fee is €6.00.

Authorised Weighbridges in County Louth:

Dundalk:

CCO t/a Lockington Shipping - Quay Street, Dundalk
Drummonds Ltd - Knockbridge, Dundalk
Loughrans’ Stores Ltd - Clermont Park, Haggardstown,

Ardee:

Drummonds Ltd - The Glebe, Ardee

Drogheda:

Drummonds Ltd - Termonfeckin Road, Drogheda

Authorised Testing Centres in County Louth:

Dundalk Vehicle Test Centre
Kearns & Murtagh Commercials ltd - Dundalk
McArdles Test Centre Ltd –Dundalk
N Smith & Sons - Drogheda
Rice & Roddy - Dundalk

For first taxation of a new or imported goods vehicle you need:

Completed application form RF100 (obtainable from Garage or Revenue Commissioners) Form must be fully completed & signed ensuring valid insurance details are entered.
Fully completed Goods Only Declaration Form RF111A - Goods Only Declaration (for all goods vehicles where the DGVW does not exceed 3,500kgs)
Weight docket. Docket must have issued from an Authorised Weighbridge and also be accompanied by a weighmasters certificate (see list above), Motor Tax Offices can not accept the unladen weight as per the Pass Statement (Road Worthiness Test Centres are not Authorised Weighbridges).
Pass Statement (if vehicle is over one year old) signed at the back by vehicle owner.
Appropriate fee - see rates of duty (N.B. see above for the extra fee payable to the motor tax office for issue of certificate of roadworthiness if applicable).
While it is not compulsory to produce your insurance certificate when applying for motor tax please note that vehicles taxed and used as goods must be insured under a commercial insurance policy.

For renewal of motor taxation on a goods vehicle you need:

Completed application form i.e. Reminder Form RF100B (issues from VRU, Shannon) or Renewal Form RF100A. Form must be fully completed & signed ensuring insurance details are entered.
Current Certificate of Roadworthiness or a valid pass statement from authorised testing centre (statement to be signed on reverse by Vehicle Owner)
Appropriate Fee (N.B. see paragraph above for the extra fee payable to the motor tax office for certificate of roadworthiness if applicable).

To tax an adapted vehicle at the Goods rate/To tax a vehicle originally taxed as a private/hackney which has now been adapted for commercial use

Circular MT 10/2005 dated 14/09/05 sets out the conditions by which an adapted vehicle can be taxed at the goods rate.

The goods carrying area to be greater than the seating area
All seats to the rear of the driver’s seat to be removed (number of seats- no greater than 3) and seat bolt holes must be welded over (filled with Liquid Metal)
All rear seat belts to be removed and seat belt anchor points welded over. (filled with Liquid Metal) - Not necessary to blacken out/remove windows.

An Authorised Officer in the Motor Taxation office must physically inspect the vehicle to ensure it complies with the DOE conditions as set out above. The onus is on the vehicle owner to identify the location of the chassis number at time of inspection. Please ring your nearest Motor Tax Area Office to make an appointment for the inspection.

From September 2005 test centres will not test adapted vehicles which do not comply with all of the above conditions.

Change of Particulars Form RF111. Form must be fully completed & signed ensuring insurance details are entered.
Fully Completed Goods Only Declaration Form RF111A - Goods Only Declaration (for all goods vehicles where the DGVW does not exceed 3,500kgs)
Appropriate Fee
Road Worthiness pass statement (if applicable) signed at reverse
Weight docket