Motor Tax for a Light Goods Vehicle
TAXING OF A LIGHT GOODS/COMMERCIAL VEHICLES
Light goods vehicles are vehicles not exceeding 3,500 kg Design Gross Vehicle Weight.
You need the following for the first time taxation of your:
1. Completed Application Form RF100 (If the vehicle is new you will obtain Form RF100 from your garage or if the vehicle is imported you will obtain it from the National Car Testing Service – www.ncts.ie ) or Form RF100A (available at www.motortax.ie ) if it is your first time taxing the vehicle upon a change of ownership to your name.
2. Completed Goods Only Declaration Form RF111A (available at www.motortax.ie ) - stamped and witnessed at Garda Station.
3. Original current Certificate of Insurance which must state that the vehicle concerned is covered for the carriage of goods in the course of the registered owners trade or business. Please note that the name of the policy holder as detailed on the Certificate of Insurance should match the name of the registered owner of the vehicle.
4. Certificate of Road Worthiness (D.O.E. test) must be current if the vehicle is 1 year old or over. This will automatically show on the NVDF system if vehicle has been tested since October 2013.
5. Weight Docket & Weigh Masters Certificate from Authorised Weighbridge
(If the vehicle weight does not exceed 1524 kg (Unladen Weight) BOA and this weight is confirmed on the National Vehicle Data File, a weight docket is not required). If the vehicle weight does exceed 1524kg and is different from the previous weight then the Vehicle Registration Certificate (V.R.C.) is required to be surrendered to the Motor Taxation office and a new V.R.C. will be posted out to you from the Department of Transport.
6. If the applicant is self-employed or a Company, the original of any of the following must be submitted:
a) Evidence of Registration for V.A.T.
b) A Tax Clearance Certificate
c) The “Notice of Tax Registration Form”.
d) Notice of Assessment
e) Self Assessment – letter from Revenue to confirm registration for Self-Assessed Income Tax.
(NOTE: Herd Number is not acceptable)
ANY OF THE DOCUMENTS SUPPLIED UNDER SECTION 6 MUST NOT BE OVER ONE YEAR OLD AND MUST BE ON THE REVENUE COMMISSIONERS HEADED PAPER.
6. If the applicant is employed by a Company/Business and is a PAYE worker, the following must be
Original letter from your employer to state/include:-
• that the named applicant is an employee
• the registration number of the vehicle in question
• that the vehicle is used solely for the carriage of goods in the course of the named applicant’s
employment with that employer
• the nature of the business
• the Company’s Revenue Registration Number
7. Original evidence of the applicants Income Tax Registration must be submitted, i.e. any correspondence from the Revenue Commissioners dated within the last year showing the applicant’s name, address and PPS No.
The Motor Taxation Office, in its absolute discretion, may require additional information if same is required. The only purpose of requesting any of the items under Section 6 is solely to satisfy the trade or business requirements to tax a goods vehicle.
To renew motor taxation on a goods vehicle currently registered to you the following is required:-
• Completed application form, i.e. Reminder RF100B or Tax Renewal Form RF100A – forms available at www.motortax.ie
• Appropriate Fee.
• The vehicle must have a current Certificate of Roadworthiness where it is one year old or more from the date it was first registered. This will automatically show on NVDF if tested since October 2013.
• Insurance details - Your Certificate of Insurance must state that the vehicle concerned is covered for the carriage of goods in the course of trade or business.
For more information, please contact your Motor Tax Office.