First Taxing or a New or Imported Vehicle

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Car or Motorcycle

For the first taxing of a new or imported car or motorcycle the following will be required:

  • Application form RF100 (from motor dealer)
  • Appropriate fee

Goods Vehicle

To be taxed at the goods rate, a vehicle must be constructed or adapted for use and used for the conveyance of goods or burden of any other description in the course of trade or business (including agriculture and the performance by a local or public authority of its functions). An articulated vehicle (i.e. vehicle and semi-trailer) is regarded as a single vehicle. 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 tax disc.

Small Goods Vehicles (i.e. with an unladen weight which does not exceed 1,524kgs (3,500kg gross vehicle weight)) that are used in a private capacity are taxed on the basis of the engine capacity (c.c.) of the vehicle and are not taxed on the basis of CO2 emissions.

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

  • Application form RF100 (from motor dealer)
  • Appropriate fee
  • A weight docket if the unladen weight is not shown on the RF 100 form or has changed since registration with the Revenue Commissioners.

If the unladen weight exceeds 1524 kg (3,500 kg Gross Vehicle Weight) you will also need:

  • a weight docket (from an authorised weighbridge) and
  • if the vehicle is 1 year old or over (e.g. imported) a certificate of roadworthiness/pass statement (from an authorised tester).

If the unladen weight does not exceed 1524 kg (3,500 kg Gross Vehicle Weight) you will also need:

  • a weight docket from an authorised weightbridge if an imported goods vehicle
  • if the vehicle is one year old or over (e.g. imported) a certificate of roadworthiness /pass statement (from an authorised tester).

If the design gross vehicle weight of the vehicle does not exceed 3,500 kg  you will also need

  • a goods declaration form RF111a (from Motor Tax Office)

Other Vehicle

For the first taxing of other vehicles such as public service vehicles (buses/taxis/hackneys), tractors, motor caravans, dumpers, forklifts, recovery, veteran/vintage vehicles {over 30 years} and exempt vehicles you need:

  • Application Form RF100 (from motor dealer)
  • Appropriate fee
  • PSV licence (only applies to small and large public service vehicles)
  • Article 60 licence (only applies to school buses)
  • A certificate of roadworthiness/pass statement issued by an authorised tester (only applies to large public service vehicles and ambulances 1 year old or over)
  • A recovery vehicle declaration Form RF111b available from motor tax office (only applies to recovery vehicles)

A certificate of approval from the Revenue Commissioners for a disabled driver/passenger (only applies to an exempt vehicle)

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