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Motor Tax for a Light Goods Vehicle

 

Taxing of a Light Goods/Commercial Vehicle

Light goods vehicles are vehicles not exceeding 3,500 kg Design Gross Vehicle Weight. Please note if a vehicle is used in any private capacity i.e. for social, pleasure or domestic purposes, it must be taxed at the private rate.

You need the following for the first time taxation of your Light Goods Vehicle:

1. Completed Application Form RF100 (If the vehicle is new you will obtain Form RF100 from your garage or if the vehicle is imported you will obtain it from the National Car Testing Service – www.ncts.ie ) or Form RF100A (available at www.motortax.ie ) if it is your first time taxing the vehicle upon a change of ownership to your name.


2. Completed Goods Only Declaration Form RF111A (available at www.motortax.ie ) - stamped and witnessed at Garda Station.


3. Original current Certificate of Insurance which must state that the vehicle concerned is covered for the carriage of goods in the course of the registered owners trade or business. Please note that the name of the policy holder as detailed on the Certificate of Insurance should match the name of the registered owner of the vehicle.


4. Certificate of Road Worthiness (D.O.E. test) must be current if the vehicle is 1 year old or over. This will automatically show on the NVDF system if vehicle has been tested since October 2013.


5. Weight Docket & Weigh Masters Certificate from Authorised Weighbridge
A weight docket and a weigh masters certificate, from an authorised weighbridge, is required for the first time taxing of a Light Goods Vehicle (L.G.V.) where motor taxation Form RF100 is used, if the vehicle exceeds 1,524 kg unladen weight. (See Note 4 on form RF100 - Motor Tax Application for a Vehicle)

A weight docket and a weigh masters certificate, from an authorised weighbridge, is required if you are a new owner of a L.G.V. since the vehicle was last taxed and the motor taxation renewal is in respect of a goods vehicle. (See Note 4.2 on Motor Tax Renewal Form RF100A)

A weight docket and a weigh masters certificate, from an authorised weighbridge, is required if you are changing the tax class or basis of assessment of the vehicle, if the vehicle weighs more than 1,524 kg. An example of this would be a current owner changing the tax class of a goods vehicle from private to goods. (See Note C4 on Change of Particulars Form RF111)

In all cases a weight docket and weigh masters certificate, from an authorised weighbridge, will be required if the unladen weight of the vehicle is not recorded on the N.V.D.F.

Please note that the Weight Docket & Weigh Masters Certificate must be in date, i.e. dated within 3 months of the receipt of a valid motor taxation application.

6. Vehicle Registration Certificate (not applicable when registering a vehicle for the first time using motor taxation form RF100).

 AND

7.   If the applicant is self-employed or a Company, the original of any of the following must be submitted:

a) Evidence of Registration for V.A.T.
b) A Tax Clearance Certificate
c) The “Notice of Tax Registration Form”.
d) Notice of Assessment
e) Self Assessment – letter from Revenue to confirm registration for Self-Assessed Income Tax.


(NOTE: Herd Number is not acceptable)


ANY OF THE DOCUMENTS SUPPLIED UNDER SECTION 7 MUST NOT BE OVER ONE YEAR OLD AND MUST BE ON THE REVENUE COMMISSIONERS HEADED PAPER.

Important Note:

The name on the insurance certificate and on the document you choose to submit from the list a to e above must correspond exactly with the name of the registered owner of the vehicle as it appears on the National Vehicle and Driver File / Vehicle Registration Certificate. If the documents do not correspond it may not be possible to process your application.

OR

8.   If the applicant is employed by a Company/Business and is a PAYE worker, the following must be submitted:-

 Completed Declaration of Use of Employee’s Vehicle in Course of Employer’s Business.

Declaration of Use of Employee's Vehicle in the Course of Employer's Business.pdf

Original evidence of the applicants Income Tax Registration must be submitted, i.e. any correspondence from the Revenue Commissioners dated within the last year showing the applicant’s name, address and PPS No.

 9. The Motor Taxation Office, in its absolute discretion, may require additional information. The only purpose of requesting any of the items under Section 7 is solely to satisfy the trade or business requirements to tax a goods vehicle.

Customer Check List

To assist you in the making of a valid motor taxation application for the taxation of a light goods vehicle please refer to the customer check list. Please note that if you indicate No (X) in any of the boxes it may not be possible to tax your vehicle at the light goods rate in which case you should consider taxing your vehicle at the private motor taxation rate.

Customer Check List.pdf

 

To renew motor taxation on a goods vehicle currently registered to you the following is required:


• Completed application form, i.e. Reminder RF100B or Tax Renewal Form RF100A – forms available at www.motortax.ie
• Appropriate Fee.
• The vehicle must have a current Certificate of Roadworthiness where it is one year old or more from the date it was first registered. This will automatically show on NVDF if tested since October 2013.
• Insurance details - Your Certificate of Insurance must state that the vehicle concerned is covered for the carriage of goods in the course of trade or business.

RF111A - Goods Only Declaration.pdf

 

For more information, please contact your Motor Tax Office