Taxation of Goods Vehicles
Motor Tax liability arises from the date the vehicle is first registered or for second hand vehicles the date of purchase.
Goods Vehicles are taxed based on their unladen weight.
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 prior to the 1st October 2013, the test centre issues a pass statement, which is 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 with appropriate fee.
Changes to Roadworthiness Testing from 1st October 2013
The new Commercial Vehicle Information System (CoVIS) commenced issuing certificates of roadworthiness from 1st October 2013 and the registered owner will automatically receive a new style CRW by post. The RSA (Road Safety Authority) deal with queries regarding replacement CRWs and other queries relating to CoVIS their contact no is 1890 406040. More information and booking of tests is available on www.CVRT.ie
Authorised Weighbridges in County Louth:
- CCO t/a Lockington Shipping - Quay Street, Dundalk
- Drummonds Ltd - Knockbridge, Dundalk
- Loughrans’ Stores Ltd - Clermont Park, Haggardstown,
- Drummonds Ltd - The Glebe, Ardee
- 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
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 private which has now been adapted/converted for commercial use
“Conversion” is defined in VRT legislation as follows:-
“…means the modification of the vehicle in such manner that it no longer retains all of the characteristics of the vehicle category under which it is certified for type approval purposes.”
Revenue requires a Vehicle Owner’s Declaration of Conversion (form VRTCONV), supported by a Suitably Qualified Individual Declaration of Conversion (template VRTCONVSQI), only in the following circumstances:-
- change of EU Vehicle Category, and/or
- change in the number of seats, and/or
- change in the number of seatbelt fittings, and/or
- change of EU Bodywork
A person wishing to obtain motor tax for a previously registered vehicle should, provided one or more of the above circumstances apply, comply with the Revenue VRT procedures in relation to conversions, i.e. the vehicle must be certified by a Suitably Qualified Individual (SQI) as to the quality of the conversion and the accuracy of the declaration. The owner declaration on Revenue form VRTCONV stamped by the SQI and an accompanying declaration by the SQI on headed paper should be posted to The Revenue Commissioners, Central Vehicle Office, Rosslare Harbour, Co. Wexford, where the conversion will be assessed to determine if additional VRT is due.
Post assessment the Central Vehicle Office will return a copy of the VRTCONV form to the applicant, stamped to indicate it has been assessed. This form should then be included in the motor tax application to tax the converted vehicle.
Applications for motor tax for newly converted vehicles will only be accepted when all the above procedures have been carried out.
Link to Conversion form http://www.revenue.ie/en/tax/vrt/forms/index.html
- 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