Taxing your Vehicle

Vehicle Classifications

Motor Tax Rates (Links to Dept of Environment Information)

Motor Tax Online

Motor Tax Online - www.motortax.ie  

The following tax classes are available for on line processing:
Private cars, motorcycles, agricultural tractors, excavators/diggers, combine harvesters, hearses, vintage/veteran vehicles, vehicles adapted for use by disabled persons & motor caravans (though not first time taxing)

The renewal/reminder notice issued from the VRU, Shannon has a PIN number printed on the right hand side. This is the only source of the PIN, which for security reasons cannot be issued over the telephone or by e-mail. By entering the vehicle registration number and PIN you will access the Motor Tax online service. Vehicle insurance details (name of insurance company, policy number & expiry date) will be requested together with the details of your credit card/laser card.

For first time taxng of a new of second hand vehicle after re registration you will be asked to confirm a portion of the chassis number/VIN as a PIN.

  
You can pay for up to three months arrears online provided you are also taxing the vehicle at the same time. A receipt for the arrears will also issue with the tax disc where applicable. 

Once the payment process has been completed, the applicant is informed that the tax disc will be sent via the post from the Vehicle Registration Unit. The tax disc and the Vehicle Registration Certificate (if applicable) are issued separately by the VRU. If you have not received the disc after 10 days please contact your nearest local Motor Tax Office who will check if the item was posted from Shannon. You will then need to complete Form RF134 & get it stamped at a Garda Station and bring the completed form to the MTO who wil issue you with a free disc.   


Vehicle Registration Certificates

Vehicles registered before 28th May, 2004 still require a Vehicle Registration certificate (received from the Revenue Commissioners 2-3 days after registration) at the time of first taxing but all vehicles registered on or after that date will not have a Vehicle Registration Certificate issued to them until the vehicle has been taxed (certificate issued by Shannon).

The Days of Grace Vehicle Licence is effective for the first seven days of each month.
The days of grace are used in Motor Tax Offices in the following circumstances:

  1. To allow applications to be processed for a particular month that are received in the post where the application was posted at the end of a month received in the Motor Tax Office during the first seven days of the next month
  2. To allow applications rejected at the front counter during a particular month and received back in during the first seven days of the next month.
  3. To alleviate queues at the beginning of the month.

One month after your tax renewal date, motor tax arrears will become due on your vehicle.

Taxation of Private Vehicles

Testing of private cars is required under EU Directive 96/96/EC & began on 4th January 2000. A NCT is due on the 4th anniversary of the first registration date (day/month/yr in Ireland or abroad – whichever is the earliest) and every two years thereafter.
At the moment Motor Tax Offices do not request NCT certificates for taxation purposes, however it is envisaged that this may change in the future. Customers are advised however that they are still obliged to have their vehicle NCT tested. It is an offence to use a car liable for testing in a public place without an NCT cert and penalty points came into operation on the 1st May 2009 for drivers caught driving a vehicle without a valid NCT. Enforcement of this law is the responsibility of the Garda Siochana.

How much will the NCT cost?
The fee for an NCT is €50.00 with a retest cost of €27.50, (both inclusive of VAT). Retests which do not require the use of a test lane will be free of charge. Free retests will cover minor items such as the replacement of brake light bulbs or windscreen wipers.

Where can I get further information?
http://www.ncts.ie/

Queries in relation to any aspect of the NCT should be directed to:
Customer Enquiries, National Car Testing Service (NCTS), Lakedrive 3026, Citywest Business Campus, Naas Road, Dublin 24.
Tel: 1890 200 670; Fax: 01 - 413 5996; Email: info@ncts.ie

Booking Number 1890 412 413

There are three test centres in Donegal:
Derrybeg, Letterkenny and Donegal Town.

For first taxing of a new or imported private car you need: 

  • Application Form RF100 (obtainable from Garage or from the Revenue Commissioners). Form must be fully completed & signed ensuring valid insurance details are entered.
  • Appropriate Fee. Refer to rates of duty.

To renew motor taxation on a private car where there is no break in tax you need:

  • Completed application form, i.e. Reminder RF100B (this is the computerised form which issues from Shannon) or Tax Renewal Form RF100A (obtainable from MTO, Post office or an Garda Siochana). Form must be fully completed & signed ensuring valid insurance details are entered.
  • Appropriate Fee.

To renew tax on a private car when there is a break in tax (not liable for arrears) you need:

  • Completed Tax Renewal Form RF100A witnessed by a Guard covering the period the vehicle has not been in use on a public road. It is imperative that this form is not altered in any way otherwise the Motor Tax Office cant not accept the application.
    • Ensure valid insurance details are entered. 
    Appropriate Fee.

To renew tax on a vehicle where a re-declaration is necessary (e.g. change of address, change of class, change of engine) you need:

Taxation of Goods Vehicles

Goods Vehicles are taxed based on the unladen weight of the vehicle.
They should have no more than 3 seats max- exception only given to those vehicles classed as crew cabs
An articulated vehicle (i.e. 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. Additional duty is not otherwise payable in relation to the use of a vehicle to draw a trailer or sidecar. An Articulated Lorry weighs at least 9,000kg Unladen Weight and most certainly not less than 9,000kgs ULW.

As from September 2004, if the vehicle is over one year old it must undergo a roadworthiness test. If the vehicle passes the test, the test centre issues a pass statement, which is to be presented to a Motor Taxation Office who in turn will issue a certificate of road worthiness for the vehicle. the vehicle owner should sign the pass statement at the reverse. 

  1. If the Design Gross Vehicle Weight is greater than 3500kgs the fee for the roadworthiness certificate is €13.00.
  2. If DGVW is less than 3500kgs the fee is €6.00.

 

Authorised Weighbridges in Donegal

  • Readymix Concrete Laghey 074 91 21300
  • Donegal Co Op Creameries N/Cunningham 074 91 56107
  • Inishleigh CoOp N/Cunningham 074 91 56271
  • Daleside (Winston Patterson), Ballindrait 074 91 71300
  • United Fish Industries, Killybegs 074 97 41800
  • Clonleigh Cop Society Ltd, Castlefin 074 91 46151
  • Tinney Transport Ltd, Bonagee, Letterkenny 074 91 29561

Donegal Creameries, Letterkenny are no longer operating as authorised weighbridge since May 2007.

Authorised Testing Centres in Donegal

  • McDaid Garages Letterkenny, Heavy and Light Test Centre 074 9121005
  • Lough Swillly Test Centre, Heavy and Light Test Centre 074 9122873
  • Central Motors, Muff, Light Test Centre 074 9384036
  • Northern Garage, Donegal, Light Test Centre 073 9721117

    For first taxation of a new or imported goods vehicle you need: 
  • Completed application form RF100 (obtainable from Garage or Revenue Commissioners) Form must be fully completed & signed ensuring valid insurance details are entered. 
  • Weight docket. Docket must have issued from an Authorised Weighbridge (see list above), Motor Tax Offices can not accept the unladen weight as per the Pass Statement (Road Worthiness testing centres are not authorised weighbridges).
  • Pass Statement (if vehicle over one year old) signed at the back by vehicle owner. 
  • Completed Goods Only declaration form if unladen weight is less than 1524kg (declaration form is obtainable from Motor Tax offices or Garda Stations) 
  • Appropriate fee (N.B. see paragraph above for the extra fee payable to the motor tax office for issue of certificate of roadworthiness if applicable). 
  • While it is not compulsory to produce your insurance certificate when applying for motor tax please note that vehicles taxed and used as goods must be insured under a commercial insurance policy. 

To renew motor taxation on a goods vehicle you need:

  • Completed application form i.e. Reminder Form RF100B (issues from VRU, Shannon) or Renewal Form RF100A. Form must be fully completed & signed ensuring insurance details are entered. 
  • If a new owner, then vehicle must be re weighed if over 2,501KG unladen weight. If the difference in weight is significant, then the applicant must state in writing the reason for the difference and get same signed and stamped by the Gardaí. 
  • If new owner & weight is less than 1524kgs ULW a goods only declaration must be submitted. 
  • Current Certificate of Roadworthiness or a valid pass statement from authorised testing centre (statement to be signed on reverse by Vehicle Owner) 
  • Appropriate Fee (N.B. see paragraph above for the extra fee payable to the motor tax office for certificate of roadworthiness if applicable).

To tax an adapted vehicle at the goods rate/To tax a vehicle originally taxed as a private/hackney which has now been adapted for commercial use

Circular MT 10/2005 dated 14/09/05 sets out the conditions by which an adapted vehicle can be taxed at the goods rate.

  1. The goods carrying area to be greater than the seating area
  2. All seats to the rear of the driver’s seat to be removed (number of seats- no greater than 3 except for crew cabs) and seat bolt holes must be welded over  (filled with Liquid Metal)
  3. All rear seat belts to be removed and seat belt anchor points welded over. (filled with Liquid Metal)
    It is not necessary to blacken out/remove windows.

An Authorised Officer in the Motor Taxation office must physically inspect the vehicle to ensure it complies with the DOE conditions as set out above. The onus is on the vehicle owner to identify the location of the chassis number at time of inspection. Please ring your nearest Motor Tax Area Office to make an appointment for the inspection.

From September 2005 test centres will not test adapted vehicles which do not comply with all of the above conditions.

  • Change of Particulars Form RF111. Form must be fully completed & signed ensuring insurance details are entered. 
  • Appropriate Fee 
  • Road Worthiness pass statement (if applicable) signed at reverse 
  • Weight docket
  • Goods only declaration (if vehicle under 1524kgs ulw)

To renew tax on a vehicle after a change of ownership has occurred & new owners details have been updated on the National Vehicle Driver Computer System (NVDF).


  • Completed Form RF100A (Tax Renewal) Form must be fully completed & signed ensuring insurance details are entered. 
  • Appropriate Fee

Taxation of Exempt Vehicles

Disabled Drivers
To obtain exemption from Tax - Contact: Central Payment Office, Customs and Excise, Coolshannagh, Co Monaghan 047 82800

Tto obtain badges/stickers for an exempt vehicle - Contact: Disabled Drivers Association, Ballindine, Co Mayo 094 9364266 

The following vehicles are exempt from liability to pay vehicle motor tax: -

  1. State-owned vehicles,
  2. Diplomatic vehicles,
  3. Vehicles exempted under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. No. 353 of 1994),
  4. Vehicles (including any cycle with an attachment for propelling it by mechanical power) not exceeding 400 kilograms in weight unladen adapted and used for invalids,
  5. Vehicles which are used exclusively for the transport (whether by carriage or traction) of lifeboats and their gear or any equipment for affording assistance towards the preservation of life and property in cases of ship-wreck and distress at sea,
  6. Vehicles which are used exclusively for mountain and cave rescue purposes,
  7. Vehicles which are used exclusively for underwater search and recovery purposes,
  8. Vehicles which are used exclusively for the transport (whether by carriage or traction) of road construction machinery which is built in as part of such vehicle or otherwise permanently attached thereto, carries no load except articles or materials used for the purpose of the road construction machinery and is used for no purpose other than the construction or repair of roads,
  9. Refuse carts, sweeping machines or watering machines used exclusively for cleansing public streets and roads,
  10. Ambulances, road-rollers or fire engines,
  11. Vehicles kept by a local authority and used exclusively for the purpose of their fire brigade service.

    The following is required when taxing an exempt vehicle:The NVDF computer system must already be updated to show vehicle exemption otherwise the motor tax office will have to verify its eligibility by contacting Revenue Commissioners, Cashelshanaghan, Monaghan, Tel: 047 82800 or DDA, Ballindine, Co Mayo - Tel: 094 9364266 prior being able to tax the vehicle as Exempt.
  • Should a vehicle be no longer entitled to exemption and there is still a valid disc on the vehicle, the vehicle owner should surrender the disc and Vehicle Registration Certificate to their nearest Motor Tax Office and pay the additional monies liable for taxation at the private rate.
  • If you sell on a vehicle and there is still a valid exempt disc on the vehicle please arrange to hand the exempt disc into your nearest Motor Tax Office. 


Taxation of Recovery Vehicles

N.B As from 13th August 2007 recovery vehicles require a roadworthiness test once they are one year old.

From 1/6/05 persons wishing to tax a vehicle for the first time as a recovery vehicle must contact the Machinery Yard Section on (074) 9172382 to arrange a date & time to bring the vehicle to the Machinery Yard for inspection. Inspections are carried out on Tuesdays.

While the Revenue Commissioners may already have certified a vehicle as a recovery vehicle when its being imported, this vehicle still needs to be inspected by the Donegal County Council Machinery Yard. 

Inspection reports are also required when a change of ownership occurs on the vehicle.

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, valid insurance certificate & a current road worthiness certificate or valid pass statement from an authorised tester on the day of the inspection.

Blank inspection reports are obtainable from the Motor Tax offices so that the vehicle owner will be aware of the specific test areas on which the vehicle will be inspected.

On the day of inspection the owner will also be 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..
Following satisfactory inspection of the vehicle the customer will be given a certificate which they then produce to the MTO with their tax renewal form RF100a, Form RF104, pass statement/current CRW & appropriate fee when applying to tax the vehicle.

Taxation of Mobile Workshops

N.B As from 13th August 2007 Mobile workshops require a roadworthiness test once they are one year old.

Ice Cream Vans/Chip Vans are not classified as Mobile Workshops and should be taxed at theh appropriate goods/commerical rate 

From 1/6/05 Persons wishing to tax a vehicle for the first time as a Mobile Workshop must contact the Machinery Yard Section on (074) 9172382 to arrange a date & time to bring the vehicle to the Machinery Yard for inspection. Inspections are carried out on Tuesdays.

While the Revenue Commissioners may already have certified a vehicle as a Mobile Workshop when its being imported, this vehicle still needs to be inspected by the Machinery Yard.

Inspection reports are also required when a change of ownership occurs.

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, valid insurance certificate & a current road worthiness certificate or valid pass statement from an authorised tester on the day of the inspection. 
Blank inspection reports are obtainable from the Motor Tax offices so that the vehicle owner will be aware of the specific test areas on which the vehicle will be inspected.

Following satisfactory inspection of the vehicle the customer will be given a certificate which they then produce with their tax renewal form, pass statement/current CRW & appropriate fee when applying to tax the vehicle.

Taxation of Motor Caravans  

  • Tax Renewal Form RF100a. Form must be fully completed & signed ensuring valid insurance details are entered. 
  • Insurance Details – Insurance Company, Expiry Date and Policy Number. 
  • An Authorised officer in the Area Motor Tax Office will inspect the vehicle to ensure that it contains the necessary permanently affixed sink unit & cooking equipment as well as ensuring that the interior height of the vehicle is not less than 1.8 metres.  Please ring your nearest Motor Tax Area Office to make an appointment for inspection.
    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 3tonne. 
  • Motor Caravan declaration form must also be completed.

Taxation of Large Public Service Vehicle and Youth/Community Bus

  • Must have 9 or more passenger seats and are taxed based on seating capacity. 
  • Current road worthy certificate – tested every year 
  • PSV Licence issued from PSV Inspector, Letterkenny, this licence must be presented to the MTO on each renewal of tax. 
  • Tax renewal form must be fully completed & signed ensuring insurance details are entered. 
  • Appropriate fee

To tax a vehicle as a Youth/Community Bus, the owner must have letter of confirmation from the community group, HSE, etc outlining in detail the purpose the vehicle is being used for. The Vehicle is not to be used for hire or reward.

Taxation of School Bus - N.B. Vehicle must be used solely for school runs and school activities

  • Must be certified by Gardaí ( Article 60 School Bus Licence) 
  • Current road worthy certificate – tested every year 
  • Application form must be fully completed & signed ensuring valid insurance details are entered. 
  • Appropriate fee

Taxation of Ambulance 

N.B For a vehicle to be classified as an Ambulance and obtain exemption from tax, the vehicle must carry a stretcher and medical equipment and have seats for medical staff, the purpose of an ambulance is to carry sick/injured persons to places of assistance i.e. hospital, the vehicle must be marked Ambulance and have appropriate sirens. 

  • Current road worthy certificate – tested every year 
  • Application form must be fully completed & signed ensuring insurance details are entered. 
  • Fee for road worthiness certificate.

PSV Receipts

As from 1st May 2009, the administration of the driver licensing fee collection process transferred to the Commission for Taxi Regulation and fees will now accrue to the Commission.

It is intended, subject to allocation of appropriate resources to the Commission, to transfer the administration of licensing of SPSV drivers to the Commission in time (An Garda Siochana will retain responsibility for the vetting of applicants).

In advance of this final move, and to address the statutory objective of the Commission to ensure the highest standards in SPSV operation, the Commission is about to launch the Commission for Taxi Regulation Driver Skills Development Programme, which will replace the existing knowledge test carried out by An Garda Siochana at a regional level as part of the SPSV driver licensing process. It has also been agreed that the Commission will take over the collection of the licensing fee to improve efficiencies and ensure fuller cost recovery.

Therefore from 1st May 2009 no further applications for PSV receipts can be accepted by MTOs in relation to SPSV licences. Instead, any enquiries in relation to the new programme should be made directly to the Commissions information line at 1890 347 347.

See www.taxiregulator.ie  for more details.


Taxation of Small Public Service Vehicle

The Independent commission for Taxi Regulation can be contacted at 01 6593800 or by e mail at commission@taxiregulator.ie

To obtain tax as a Taxi vehicle: 

  • Taxis are allowed to park on streets and be hailed, can have up to 8 passenger seats 
  • Taxi licence issued by the Commission for Taxi Regulation & must be valid on day of issue of motor tax and registration number must be on the licence 
  • Tax Renewal form must be fully completed & signed ensuring insurance details are entered. 
  • Appropriate fee

To obtain tax as a Hackney Vehicle:

  • Hackneys are not allowed to park on streets and cannot be hailed, can have up to 8 passenger seats 
  • Must have valid Hackney Licence issued by the Commission for Taxi Regulation &  the Hackney licence must be valid on day of issue of motor tax and registration number must be on the licence. 
  • Tax Renewal form must be fully completed & signed ensuring insurance details are entered. 
  • Appropriate fee. 

To Tax a vehicle as a Limousine:

  • Limousines can have up to 8 passenger seats
  • Must have valid Limousine Licence issued by the Commission for Taxi Regulation & the licence must be valid on day of issue of motor tax and registration number must be on the licence.
  • Tax Renewal form must be fully completed & signed ensuring insurance details are entered.
  • Appropriate fee.

Please note Small Public Service Vehicles must have a current NCT prior to issue of the appropriate licence by the Commission for Taxi Regulation.

Taxation of Vintage & Veteran Vehicle

  • A vehicle is classed as a vintage/veteran once its 30 years old from date of manufacture and a concessionary rate of motor tax applies
  • If the vehicle owner does not have the appropriate registration documents clearly showing the date of manufacture and the Motor Tax office is unable to trace any details of same from the National Vehicle Computer system or from older records retained in Lifford HQ, then the vehicle owner must get the manufacturer to confirm same in writing on headed paper. 
  • If this is not possible the vehicle will have to be re-registered with the Revenue Commissioners & get a new registration number. 
  • Tax renewal form must be fully completed & signed ensuring insurance details are entered. 
  • Appropriate fee
  • No NCT/CRW required for Vintage Vehicles yet. 

Taxation of Island Vehicle

  • To tax a vehicle as an Island Vehicle owner must get an Island Vehicle certificate certified by the Garda Station nearest to the Island concerned. Island vehicles are not to be used on the mainland, if they are used on the mainland at any time then the vehicle should be taxed at the appropriate private rate. 
  • Tax renewal form must be fully completed & signed ensuring insurance details are entered. 
  • Appropriate fee
  • No NCT/CRW required for Island Vehicles yet 

Registration/Taxation of Trailers

All trailers are registered with Motor Tax Offices & not with the Revenue Commissioners. Donegal registered Trailers begin with the letters DF.

Forms used:

  1. Form TF100 - used for the registration and licensing of trailers/semi trailers.
  2. Form TF300 - trailer/semi trailer weight identification certificate. This certificate should be completed and stamped by the manufacturer/assembler or his authorised agent. If this proves impracticable (the reasons why should be stated on the form) the applicant should complete the certificate and sign the declaration
  3. Form TF200 - used for change of ownership. 

CRWs are required for trailers/semi trailers once the trailer has been licensed in this country for one year.
The fee for the initial registration of a trailer is €60. The fee for trailer licence renewal was abolished on the 1 April 2001 under the Road Traffic (Licensing of Trailers and Semi-Trailers (Amendment) Regulations, 2001. A legal requirement to renew the trailer licence together with the submission of a valid certificate of roadworthiness for the trailer still applies even allowing for the fact that there is no fee required. 


Renewal of a Trailer Licence

Documents that must accompany form:

  • Trailer Licence Card 
  • Pass Statement from authorised tester. 
  • Fee - €13.00 

Taxation of Quad Bikes

  • If it has a tow bar attached – it is classed a general haulage tractor 
  • No tow bar – it is taxed as a private vehicle & taxed based on cc of engine. 
  • Appropriate Fee 
  • Tax Renewal form RF100A must be fully completed & signed ensuring insurance details are entered.

An all terrain/quad vehicle cannot be taxed at the motorcycle rate. You also need to hold a full B (Car) Licence to drive a quad on a public road

 

Crew Cabs

Circular Letter MT1052 dated 27 July 2001 refers.
A crew cab comprises of a cab with seating for a driver and a minimum of 3 passengers and a maximum of 6 passengers. The cargo area to the rear of the cab is completely separated from the cab by a partition, which is permanently fixed. Crew cabs are constructed to carry goods and may be taxed as a goods vehicle provided all the necessary requirements are submitted i.e. weight docket, pass statement etc.

The carriage of passengers is permitted in a crew cab provided they are employed by the registered owner of the vehicle, the carriage takes place during the course of their employment (only during the time they are paid, not going to or coming from work unless it forms part of the paid working day) and the vehicle is ordinarily used for the conveyance of goods in the course of trade or business.

For the first time taxing of a Crew Cab or first taxing after a change of ownership occursthen a Crew Cab Declaration must be completed & signed at your local Garda station and presented with the tax renewal form & fee etc to your nearest Motor Tax area office.  

Applicants should be made aware that if the crew cab is used in any situation other than the above then the higher rate of tax is payable. (private). If an applicant wishes to convert the body type on a van from 'van to 'crew cab' he/she should contact the Revenue Commissioners as additional VRT may be payable in this case.


Ride on Mowers

Circular letter MT 3/2005 states that if a person wishes to tax a ride on mower it should be taxed based on the engine size at the private rate. They are not to be taxed as goods or at the agricultural rate.