Taxation of Recovery Vehicles
A "recovery vehicle" is a vehicle, which will be used exclusively in connection with the lifting, towing and transporting of
a disabled vehicle. Vehicles used in the transportation of plant and machinery such as low loaders are not considered to be recovery
vehicles and therefore must be taxed at the goods rates.
Persons wishing to tax a vehicle for the first time, as a recovery vehicle must have the vehicle inspected before it can be
taxed as the appropriate class. While the Revenue Commissioners may already have certified a vehicle as a recovery vehicle on
importation, this vehicle still needs to be inspected by an Authorised Officer from the Motor Taxation Section.
Recovery vehicles need to be inspected in the following circumstances
- The first taxing of a vehicle as a recovery vehicle
- On the renewal of taxation following a change of ownership
In preparation for the inspection vehicle owners should identify the location of the chassis number on the vehicle,
they will also need to present the Registration book/VRC/VLC.
In order to be considered for taxation as a recovery vehicle the following items needs to fitted to the vehicle
- A winch or lifting equipment needs to be permanently fitted to the vehicle
- The vehicle must have at least two flashing beacons in working order
- The word “Recovery Vehicle” must be inscribed on the vehicle
As from 13th August 2007 recovery vehicles require either a current roadworthiness certificate or a pass statement from
an authorised tester once the vehicle is a year old.
Owners are also required to complete statutory declaration form RF104 declaring that the vehicle will be used solely as a
"recovery vehicle" i.e. will be used exclusively in connection with the lifting, towing and transporting of a disabled vehicle &
declare that the appropriate Motor Traders/Recovery Insurance is in place under the Road Traffic Act 1961.
Documentation and requirements for first time taxing of a recovery
- 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
- Certificate of Roadworthiness, if applicable.
- Recovery Vehicle declaration form
- It may also be necessary to provide a weigh docket
- The vehicle will also need to be inspected prior to taxing
Documentation and requirements for the renewal of tax on a recovery vehicle
- 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 DOE, if applicable
- Recovery vehicle declaration form, if this is the first taxing of the vehicle following a change of ownership
- The vehicle may also need to be inspected prior to taxing, if this is the first taxing of the vehicle following a change of ownership
- It may also be necessary to provide a weigh docket
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