Taxation of Crew Cabs

Crew Cab Declaration Form - 23kb
Crew Cab Declaration Form - 30kb

Normal goods or commercial vehicles can only have two/three seats in the front of the vehicle and the rest of the vehicle is for goods carriage only. There is one exception to this rule and this is when the vehicle is used as a Crew Cab.

A crew cab is a vehicle that comprises a cab, with seating for a driver and a minimum of 3 and a maximum of 6 other persons, and has a cargo area to the rear of the cab that is designed, constructed or adapted exclusively for the carriage of goods and which is completely and permanently separated from the cab by a fixed rigid partition. The goods carrying area must be greater than the seating area.

The carriage of passengers is permitted in a crew cab provided they are employed by the registered owner of the vehicle, the carriage takes place during the course of their employment (only during the time they are paid, not going to or coming from work unless it forms part of the paid working day) and the vehicle is ordinarily used for the conveyance of goods and employees in the course of trade or business.

Applicants should be aware that if the crew cab is used in any situation other than the above then the higher rate of tax is payable (private). If an applicant wishes to convert the body type on a van from 'van to 'crew cab' he/she should contact the Revenue Commissioners as additional VRT may be payable in this case.

The requirements for taxation a crew cab at the goods rate are similar to those required for the taxation of normal goods vehicle except for the following:

The requirements for taxation a crew cab at the goods rate are similar to those required for the taxation of normal goods vehicle except for the following:

• If a vehicle has been converted to a crew cab it will need to be inspected by an official form the Motor Taxation Section if the applicant intends on taxing the vehicle at the goods rate.
• Applicants are required to complete a “Crew Cab Declaration Form” on the first taxing of the vehicle or on the renewal of taxation following a change in ownership.

Documentation required for first time taxing of a crew cabs at the goods taxation class

• Form RF100. In the case of a new vehicle this document is received by the customer from the garage of purchase, for imported vehicles from the Revenue Commissioners. If the owner does not have a RF100 than a RF100A form can be used.
• Confirmation of current insurance details
• Appropriate Fee
• A weight docket. See weight docket notes
• Crew Cab Declaration
• Certificate of Roadworthiness, if applicable

In addition you will also have to submit supporting documentation to confirm that you are registered as a business, for example:

• Evidence of Registration for VAT or
• Current Tax Clearance Certificate or
• Confirmation letter of registration for tax with the Revenue Commissioners

Documentation required for first time taxing of a crew cabs at the private taxation class

• Form RF100. In the case of a new vehicle this document is received by the customer from the garage of purchase, for imported vehicles from the Revenue Commissioners. If the owner does not have a RF100 than a RF100A form can be used.
• Confirmation of current insurance details
• Appropriate Fee

Documentation required when renewing motor tax of a crew cab at the goods taxation class

• • Computerised reminder - Motor Tax Renewal Form RF100B - this is the reminder form received from the Vehicle Registration Unit approximately 2 weeks before the tax on the vehicle expires

or

• A fully completed Motor Tax renewal application - Form RF100A should be used in any of the following circumstances:
• For vehicles with an arrears period
• Where the computerised reminder - Form RF100B has not been received, from the Vehicle Registration Unit.
• When there is a period of non-use being declared
• Certificate of Roadworthiness, if applicable.
• Crew cab declaration form. Applicants are require to complete a crew cab declaration form on the first taxing of the vehicle, or on the renewal of taxation following a change in ownership

In addition you will also have to submit supporting documentation to confirm that you are registered as a business, for example:

• Evidence of Registration for VAT or
• Current Tax Clearance Certificate or
• Confirmation letter of registration for tax with the Revenue Commissioners

A goods vehicle only requires a CRW once it has been registered for one year or more i.e. once a vehicle is a year old it requires a CRW

Once tested a Certificate of Roadworthiness lasts for a period of one year.

Please note that if the vehicle is used at any time for social, domestic or pleasure purposes it must be taxed at the private rate.