Motor Tax

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Other Vehicle Categories

How to tax other vehicle categories, such as motor caravans and vintage vehicles.

Articulated Tractor Units

An articulated vehicle (ie 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.

On first-time taxing or change of ownership a computerised weigh docket together with Weighmasters Certificate must be submitted. This must be from the authorised weighbridge i.e. Stafford Clarke in Rathnew. Ph. (0404) 67027.

Mobile Machines, Workshops and Contrivance Vehicles

This taxation class includes vehicles that are constructed only for the conveyance of a built-in machine, workshop etc; this includes cranes, well boring machines, drain cleaning machines etc. These vehicles, like goods vehicles, are designed and constructed for the carriage of various items, which in the main are carried in the course of trade or profession.

Persons wishing to tax a vehicle for the first time as a mobile workshop, machines or contrivance vehicle must have the vehicle inspected before it can be taxed at the mobile machine rate. While the Revenue Commissioners may already have certified a vehicle as a Mobile Workshop when it's being imported, this vehicle still needs to be inspected by a member of staff from the Motor Taxation Section.

A vehicle being taxed as a mobile machine needs to be inspected when:

  • A mobile vehicle is first taxed
  • If there is or has been change of ownership since the last taxing, regardless if it has been previously been taxed as a mobile machine

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.

As from 13 August 2007, mobile workshops require either a Certificate of Roadworthiness or DOE Pass Statement once the vehicle is a year old.

In general, the documents required to tax a mobile machine are the same as those required to tax a standard goods vehicle. In certain circumstances the documents required may vary. Please contact the Motor Taxation Section for clarification.

Motor Caravans

Requirements for taxing a motor caravan:

  • Appropriate application form fully completed
  • Insurance details fully entered on application form – insurance company, expiry date and policy number
  • Motor Caravan Declaration Form must also be completed. This document is only necessary if taxing the vehicle for the first time as a motor caravan or if there has been a change in ownership since the last taxing of the vehicle

An authorised officer from the Motor Tax Office will inspect the vehicle to ensure that it meets the minimum specifications, ie if it has:

  • A permanently affixed sink unit
  • A table (which may be removeable)
  • Cooking equipment fitted, not less than two rings

The Revenue Commissioners have advised that no extra duty is payable when changing from van to camper van provided the unladen weight of the vehicle is over 3,000kg.

The customs use the same inspection criteria as the motor tax offices so therefore it is not necessary for the authorised officer to inspect a motor caravan if the customs have already certified that the vehicle is in order when it has being imported.

New regulations regarding the periodic roadworthiness testing of motor caravans

Motor caravans must be tested on the fourth anniversary of first registration and thereafter every two years until the vehicle is ten years old, after which annual testing applies. This is identical to the test frequency for cars at NCT with annual testing of ten-year-old vehicles commencing since 1 June 2011.

Motor caravans registered prior to 1 January 1980 are exempt from testing. Again this is identical to the in place for vehicles registered prior to this date that are tested at NCT.

Vintage & Veteran Vehicles

A vehicle is classed as a vintage/veteran once it is 30 years old from the date of manufacture. If the vehicle owner does not have the appropriate registration documents and the Motor Tax Office is unable to trace any details of same from the National Vehicle Driver System or from older records retained by the appropriate local authority then the vehicle will have to be re registered with the Revenue Commissioners and a new registration number issued.

Documentation required for taxing a vintage vehicle

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


  • A fully completed Motor Tax renewal application - Form RF100A should be used in any of the following circumstances, or RF111 if changing to vintage since last taxation
    • For vehicles with an arrears period
    • Where the computerised reminder Form RF100B has not been received from the Vehicle Registration Unit
  • Confirmation of current insurance details
  • Appropriate fee