Taxation of Goods Vehicles and adapted Goods Vehicles

The Department of the Environment, Heritage and Local Government are enforcing legislation concerning Goods/Commercial Vehicles.

Article 3 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 provides that a Licensing Authority must be satisfied that a vehicle is correctly taxed.

Motor Tax Office must inspect first time taxing of a Goods vehicle or vehicles that have been adapted for goods purposes and on change of ownership.

To qualify for taxing a vehicle as a Goods vehicle, it must be constructed or adapted for the carriage of goods. The primary facility of the vehicle must be for carrying goods i.e. the goods carrying area must be greater than the seating area.

If a vehicle has been adapted, the following criteria must be adhered to:

• All seats to the rear of the drivers seat must be removed and the seat bolt holes welded over.
• All rear seat belts must be removed and the seat belt anchor points welded over.
• The goods carrying area must be greater than the seating area.

All applicants must complete Form RF111A Goods Only Declaration to confirm that they are registered for tax purposes as a business with the Revenue Commissioners and provide their Revenue Registration Identity Number. This declaration should be completed in the presence of a Garda and signed and stamped by them.

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

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

If an applicant is employed and uses the vehicle for work purposes only, a signed Declaration Form and a letter from the employer on company headed paper with the employers Revenue Registration Identity Number quoting the employee’s PPSN and stating that the vehicle is required for and used for work purposes only and will not be used for social domestic or pleasure purposes will be accepted.

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

Circular Letter MT 4/2010