Vehicle Registration Procedures

The Revenue Commissioners have appointed the National Car Testing Service (NCTS) to carry out a range of vehicle registration functions on their behalf.

You must book your appointment with the NCTS within 7 days of the vehicle entering the State and have completed the registration within 30 days of the vehicle entering the State.

You may book an appointment by -

Phone Locall: 01 4135992

On-line: https://www.ncts.ie/1056

Information relating to Vehicle Registration Tax is available on www.revenue.ie/en/tax/vrt/index.html

Motor Tax Online - www.motortax.ie  


Vehicle Registration Certificates

Vehicle Registration Certificate will issue after the vehicle has been taxed . 

 

Vehicle Classifications

• Private Vehicles 
• Goods Vehicles
• Exempt Vehicles 
• Recovery Vehicles 
• Mobile Workshops 
• Motor Caravans 
• Large Public Service Vehicles and Youth/Community Bus 
• School Bus 
• Ambulances 
• Small Public Service Vehicle - Taxi, Hackney, Limousine
• Vintage & Veteran 
• Island Vehicle 
• Trailers 
• Quad Bikes
• Ride on Mowers

Taxation of Private Vehicles 

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

Application Form RF100 (obtainable from car dealer if purchased new or from NCTS Centre if imported new or used). 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:

• 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 by the registered owner ensuring 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:

• Change of Particulars Declaration Form RF111 must be fully completed & signed ensuring valid insurance details are entered. 
• Registration Book/Vehicle Licensing/Vehicle Registration Certificate. 
• Appropriate Fee.
• For change of engine (need certified details of the engine change on garage headed paper).  

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

Testing of private/passenger 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.

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: 01 4135992; Fax: 01 - 413 5996; Email: [email protected]

 
Booking Number 01 4135992

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

Taxation of Goods Vehicles

Goods Vehicles are taxed based on the unladen weight of the vehicle.

• Vehicle must be constructed as, or adapted to, an EU vehicle classification of N1, N2 or N3. Category N vehicles are designed and constructed primarily for the carriage of goods and have a goods carrying capacity equal or higher than the person-carrying capacity.
• The number of seating positions, excluding the drivers seating position, shall not exceed:

                6 in the case of N1 vehicles or

                8 in the case of N2 or N3 vehicles

• Vehicles must be used solely in a goods carrying capacity in the course of a trade or business.

Vehicles over one year old must undergo a roadworthiness test.  See Contacts section for Authorised Testing Centres.

Crew Cabs are now taxed using a Goods Only Declaration Form.

For first taxation of a new or imported goods vehicle you need:

• RF100 Application Form.
• RF111A Goods Only Declaration Form, if DGVW is less than 3,500kgs. Owners must also enter their Tax Registration Number on the goods only declaration form.
• Weight Docket from an Authorised Weighbridge. See Contacts section for list.
• Certificate of Roadworthiness.
• Fee.
• It is also compulsory to produce your insurance certificate when applying for commercial motor tax for vehicles with DVGW up to 3,500kgs.

To renew motor taxation on a goods vehicle you need:

• Completed application form i.e. Reminder Form RF100B (issues from VRU, Shannon) or Renewal 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 3,500kgs DGVW a goods only declaration must be submitted. Owners must also enter their Income Tax Registration Number on the declaration form.
• It is also compulsory to produce your Insurance certificate when applying for the first time to obtain commercial motor tax for vehicles with DGVW up to 3,500kgs.
• Current Certificate of Roadworthiness or a valid pass statement from Authorised Testing centre
• Appropriate Fee. 

Articulated Tractor Units

An Articulated Vehicle (i.e. vehicle and semi-trailer) is regarded as a single vehicle and motortax 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.  When a change of ownership has occurred it must be weighted with its heaviest trailer when taxing for the first time in the new owner's name.

Tractor Unit and Trailer must be weighted at an authorised weightbridge.  A CRW, weight docket, Weightmasters Certificate and a fully completed RF100 is required.

Additional duty is not otherwise payable in relation to the use of a vehicle to draw a trailer or sidecar.  An articulated Lorry weights at least 9,000kg Unladen Weight

Taxation of Exempt Vehicles

Disabled Drivers
To obtain exemption from Tax - Contact: Central Payment Office, Customs and Excise, Coolshannagh, Co Monaghan 01 7383671

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 NVDF computer system must already be updated to show vehicle exemption otherwise the Motor Tax Office will have to verify its eligibility by contacting the 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 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 for cancellation.

Taxation of Recovery Vehicles

Recovery vehicles require a roadworthiness test once they are one year old.

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 usually carried out on Tuesdays.

While the Revenue Commissioners/NCTs 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 Testing Centre 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

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 the appropriate goods/commercial rate 

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 test centre 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 RF100A. Form must be fully completed & signed ensuring valid insurance details are entered. 
• Current Road Worthiness Certificate. Motor Caravans must be tested on the fourth anniversary of first registration and thereafter every 2 years until the vehicle is 10 years old after which annual testing applies.
• For first time taxing of the Motor Caravan or first time taxing after adaptations have been made to the vehicle the owner should contact the Revenue Commissioners who will advise regarding the proper inspection of the vehicle. Once Revenue are satisfied that the vehicle meets all the regulations they will arrange to have the vehicle record updated and then the owner can apply to tax the vehicle at the Motor Caravan rate of tax.

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 worthiness certificate – tested every year 
• Tax renewal form must be fully completed & signed ensuring insurance details are entered. 
• Appropriate fee
• PSV Licence issued from PSV Inspector, Letterkenny, this licence must be presented to the MTO on each renewal of Large Public Service Vehicle tax.

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

Taxation of Small Public Service Vehicle

The Independent commission for Taxi Regulation can be contacted at 01 6593800 or by e mail at [email protected]

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/NCTs & 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  

Registration/Taxation of Trailers

New or Imported trailers over 3,500kg Gross Vehicle Design Weight(GDVW) used for the carriage of goods are required to be registered at the Motor Tax Office.

A legal requirement to renew the trailer licence annually together with the submission of a valid certificate of roadworthiness (once the trailer has been licensed in this country for one year) for the trailer still applies even allowing for the fact that there is no fee required.

Heavy Goods Trailers manufactured on or after 29th October 2012 in one single stage by a single manufacturer (Complete Trailers) must be accompanied by a type approval certificate in order to be licensed for the first time in Ireland.

Heavy Goods Trailers which are designed to be towed exclusively by agricultural tractors and trailers which are designed and constructed exclusively for use by the Defence Forces,Civil Defence,Garda Siochana or Fire Services are exempt from the requirement to have a type approval certificate regardless of their date of manufacture.
 

First Licensing of Trailers manufactured on or after 29th of October 2012 in one single stage:

• Application Form TF100
• Form TF300A - trailer/semi trailer weight identification certificate.This certificate shoul 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.
• Type Approval Certificate - In order to licence a trailer previously licensed or registered in another EU Member State you will be required to supply a registration certificate from the relevant Member State or alternatively a letter from the national trailer registration/licensing authority.
• Fee of €60.

The Type Approval requirements will be extended to:

Trailers manufactured in more than one stage i.e by more than one manufacturer on or after 29th October 2013.

Special Purpose trailers manufactured on or after 29th October 2014.

First Licensing of Trailers manufactured before 29th October 2012 & outside the scope of type approval:

• Application Form TF100
• Form TF300B - to be completed by the manufacturer or Approved Test Centre of the National Standards Authority of Ireland (NSAI)
• Fee of €60

Trailer Change of Ownership

• Form TF200 - to be completed by both the seller & the buyer.

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

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.