Conversions

Conversions/Adaptions 

"Conversion" is defined as the modification of the vehicle in such manner that it no longer retains all of the characteristics of the vehicle category under which it is certified for type approval purposes.

The Office of the Revenue Commissioners require a Vehicle Owner’s Declaration of Conversion (form VRTCONV), supported by a Suitably Qualified Individual Declaration of Conversion (template VRTCONVSQI), only in the following limited circumstances:-

The Vehicle Registration Certificate, at J1 (VRT vehicle category), shows “B” or “C” or “D” or is blank, AND:-

(1)   seats have been added and the new total including the driver is 9 seats or less; or

(2)   the vehicle had 10 seats or more; seats have been removed and the new total including the driver is 9 seats or less; or

(3)   the vehicle has been converted to a motor caravan; declaration is not required however if the vehicle is registered in Ireland as a car or MPV or other EU category M1 vehicle.

Revenue does not require a declaration if the Vehicle Registration Certificate at item J1 (VRT vehicle category) shows “A”, or if a vehicle converted to a motor caravan is registered in Ireland as a car/MPV or other EU category M1 vehicle.

To obtain a motor vehicle licence for a previously registered vehicle , provided one or more of the above limited circumstances apply,  you must comply with the Revenue VRT procedures in relation to conversions, i.e.

• The vehicle must be certified by a Suitably Qualified Individual (SQI) as to the quality of the conversion and the accuracy of the declaration, ATC must certify M1 to N1 conversions.

• The owner declaration on Revenue form VRTCONV stamped by the SQI/ATC and an accompanying declaration by the SQI/ATC on headed paper should be posted to the Revenue Commissioners, Central Vehicle Office, Rosslare Harbour, Co. Wexford, where the conversion will be assessed to determine if additional VRT is due.

• Post assessment the Central Vehicle Office will return a copy of the VRTCONV form ,stamped to indicate it has been assessed along with a Confirmation of Assessment following Declaration of Conversion Form. Both these forms should be included in the motor tax application to tax the converted vehicle.

If none of the limited circumstances outlined above apply, then you can submit the documentation outlined hereunder to your Local Motor Tax office. Taxing vehicles where conversions have been carried out that do not fall within the scope of 1-3  above, the following interim arrangements will apply:-

• Submit Form RF111 – Change of Particulars, accompanied by
• a Vehicle Owner’s Declaration of Conversion (form VRTCONV) & Declaration of Conversion (template VRTCONVSQI).
• Conversions from M1 to N1 must be confirmed by an NSAI Approved Test Centre and a copy of the Test 48 Certification issued by the ATC must be submitted also.

Notwithstanding the completion of the above, a licensing authority shall not be required to issue a licence for which an application is made unless it is satisfied that it is the appropriate licence for the vehicle specified in the application.  Accordingly, a licensing authority may additionally carry out an inspection of the vehicle concerned before amending the vehicle record accordingly.

In situations where the vehicle has been converted to a Goods Carrying Vehicle the following documentation must also accompany your tax application:

• 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 3,500kgs dgvw)
• Commercial Insurance Certificate
• Copy of the VRTCONV form to the applicant,stamped to indicate it has been assessed.
• Confirmation of Assessment following Declaration of Conversion Form.

 The forms can be downloaded from http://www.revenue.ie/en/tax/vrt/vehicle-conversions.html

 Telephone Enquiries can be made at 094 9037000.