Conversion of a Vehicle to EU Category N1

The Revenue Commissioners will determine if a vehicle conversion to EU Category N1 (goods vehicle) is accepted.

A conversion declaration to the Revenue Commissioners is mandatory for any declaration of the conversion of a vehicle to EU Category N1, with more than 3 seats, regardless of the classification or number of seats prior to conversion.

In cases where such a conversion declaration is accepted by the Revenue Commissioners, the vehicle owner will still have to apply to a Motor Taxation Office in order to pay motor taxation for the vehicle either as a goods vehicle or as a private vehicle. The vehicle owner must provide, to the Motor Taxation Office, a copy of the VRTCONV form stamped by the Revenue Commissioners and / or a letter from the Revenue Commissioners indicating that the conversion declaration has been accepted.

Where the Revenue Commissioners have accepted a conversion of a vehicle to EU Category N1, they will update the National Vehicle and Driver File (NVDF) to reflect the new EU Category of the vehicle. Motor Taxation Offices will not be in a position to tax the vehicle either as a goods vehicle or as a private vehicle until the NVDF record reflects the Revenue Commissioners changes.

Please consult the Revenue Commissioners website for further details.

Please also note that the Licensing Authority may also ask you to present your vehicle for inspection.

If you intend to tax an EU Category N1 vehicle as a light goods / commercial vehicle, please also submit the documents mentioned in the Motor Tax for a Light Goods Vehicle section  

Vehicle Conversions other than the conversion of a vehicle to EU Category N1 as described above.

In the first instance you should contact the Revenue Commissioners in relation to vehicle conversions and follow their requirements.

In addition -

Please note that applications for vehicle conversions cannot be processed at the motor taxation public counter. In this regard you can post in your application or alternatively present at the motor taxation public counter and submit your application for assessment. Assessment of conversion applications can take several days.

It should also be noted that a Declaration of Conversion completed by an Approved Test Centre and / or a Suitably Qualified Individual or a letter received from the Revenue Commissioners regarding V.R.T. liability does not mean that the Licensing Authority will be in a position to process the conversion.

The Licensing Authority will not process an application for a Conversion of a Vehicle where no conversion of the vehicle has occurred. e.g. changing a vehicles body type due to it being incorrectly registered in the first instance. In such instances you will need to contact the Revenue Commissioners as they are responsible for the registration of vehicles.

The Licensing Authority may also ask you to present your vehicle for inspection.

The Licensing Authority will not determine an application for a vehicle conversion unless the documents listed below are submitted in full and comply with the criteria. Please also note that you are legally required to have motor tax and display your motor tax disc if you want to drive your vehicle in a public place.  

The following items need to be submitted as part of your application for a vehicle conversion:

• Photographs of the vehicle before the conversion took place. These photos must be marked “Pre-Conversion” and they must clearly show the full interior (to include the pre goods carrying area) and exterior of the vehicle (to include front and rear registration number plate) to a sufficient degree which facilitates the assessment of the application. If you are not in a position to present the required photographs of the vehicle before the conversion took place, unfortunately the Licensing Authority will not be in a position to consider your application.

• Photographs of the vehicle after the conversion took place. These photos must be marked “Post Conversion” and they must clearly show the full interior (including the goods carrying area) and exterior of the vehicle (to include front and rear registration number plate) to a sufficient degree which facilitates the assessment of the application and, in addition, the changes that were made to the vehicle as a result of the conversion must be highlighted on the photographs. If you are not in a position to present the required photographs of the vehicle following the conversion, unfortunately the Licensing Authority will not be in a position to consider your application.

• A detailed description of the work carried out, separate to the description stated on the Declaration of Conversion.

• An invoice in respect of the work carried out to convert the vehicle. The invoice must state the registration number and / or the chassis number of the vehicle that was converted, and the invoice must make reference that it relates to work carried out to convert the vehicle (the invoice must show a clear connection that it relates to the work carried out to the vehicle as part of the conversion process).

• Vehicle Owner’s Declaration of Conversion (Form VRTCONV) which must be stamped with the official stamp of the Suitably Qualified Individual.
• Suitably Qualified Individual Declaration of Conversion (Form VRTCONVSQI) which must be drawn up on the headed paper of the Suitably Qualified Individual (S.Q.I.) which must contain the S.Q.I. name and / or business name, address, contact details and tax number.
• Please note that the Suitably Qualified Individual (S.Q.I.) must have an:
  • Engineering / Technical Qualification (Level 7 or higher accredited courses) or appropriate accreditation with Engineers Ireland or the Institute of Automobile Engineer Assessors.
  • A minimum of 5 years’ experience of working in a suitable technical environment (preferably Automotive or Engineering Environment).
  • Access to adequate facilities to carry out a thorough vehicle examination.
  • Appropriate professional indemnity insurance
    or
  • Must be a National Standards Authority of Ireland approved facility - Approved Test Centre (A.T.C.) or approved workshop for Conversion of vehicles for Disabled Drivers.
  • Please note that the Licensing Authority may request evidence confirming the S.Q.I.'s qualifications.

• Original Vehicle Registration Certificate

   

• Revenue Commissioners - You should contact the office of the Revenue Commissioners as Revenue must be informed prior to any changes so that they can determine if additional Vehicle Registration Tax (V.R.T.) is due. The Revenue office will then provide you with a letter to submit to your motor taxation office.

   

• Change of particulars Form RF111 – Change of Particulars – available at www.motortax.ie