Motor Tax FAQ


  1. Will my car be effected by the CO2 Emissions?
  2. If I taxed my 2008 car prior to 30 June 2008, what happens?
  3. What are the new CO2 Emissions band rates?
  4. What documents do I need to renew my tax?
  5. How should change of ownership be completed?
  6. How do I update changes to me or my vehicle since I last taxed?
  7. What is a goods Vehicle?
  8. When are arrears due?
  9. What if I lose of need to replace documents?
  10. What documents do I need to tax a new or imported vehicle privately for the first time?
  11. What do I need to make a Trade Plate application?
  12. What do I need to register my trailer for the first time?
  13. Can I renew my motor tax on-line?
  14. What do i do if i have lost my Renewal Pin?
  15. What do i require when taxing Commercially?


1) Will my car be effected by the CO2 Emissions?

All new cars registered from 1 July 2008 will have their motor tax rate based on the CO2 emissions level. The new CO2 based system will not apply to second-hand imports that were registered abroad prior to 2008.

Cars registered before 2008 (i.e. cars in the current motor tax system before 2008) will continue to be taxed under the existing system related to engine size (cc).

From July 2008 there will be two separate tax systems for cars. Cars under the current motor tax system will continue to be taxed based on engine size (cc). New cars registered from 2008 will be taxed based on CO2 emissions level. New low CO2 emitting cars purchased in the first six months of 2008 will be switched to the CO2 system on first renewal of motor tax after July 1st 2008.

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2) If I taxed my 2008 car prior to 30 June 2008, what happens?

New cars registered between 1 January 2008 and 30 June 2008 will initially have their motor tax charged on the basis of the existing engine size (c.c.) system. However, a low CO2 emitting new car registered between 1 January 2008 and 30 June 2008 will have its motor tax switched to the lower CO2 based motor tax rate on first renewal of motor tax post 1 July 2008, when the new CO2 based system commences. New cars which are registered in the first 6 months of 2008 whose tax would be more under the new CO2 based system will continue to pay motor tax on the basis of engine size (c.c.).

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3) What are the CO2 Emissions band rates?

CO2 Emissions

(grams per km)

Annual

6 months

3 months

Arrears (Per Month)

0 – 1 120 66 33 12.00
2 – 80 170 94 48 17.00
81 – 100 180 99 50 18.00
101 – 110 190 105 53 19.00
111 – 120 200 111 56 20.00
121 – 130 270 149 76 27.00
131 – 140 280 155 79 28.00
141 – 155 390 216 110 39.00
156 – 170 570 316 161 57.00
171 – 190 750 416 211 75.00
191 – 225 1200 666 339 120.00
226 – 999 2350 1304 663 235.00

Motor tax rates by other assessment bases are available here.

To check the rates for a given registration number, please click here.

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4) What documents do I need to renew my tax?

A fully completed and signed Renewal Form RF100A / RF100B

Correct Fee

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5) How should change of ownership be completed?

Both parties must complete Part B of the Vehicle Licensing Certificate or the reverse side of the Registration Certificate. Seller sends this document to the Vehicle Registration Unit who will update and issue a Registration Certificate to the new owner or submit to local tax office.

Vehicle Registration Unit,

Department of Transport, Tourism and Sport

Shannon Town Centre,

Shannon,

Co. Clare.

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6) How do I update changes to me or my vehicle since I last taxed?

Changes of name and/or address can be updated by completing the reverse side of the Vehicle Licensing Certificate or the Registration Certificate and submitting to the Motor Tax Office.

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7) What is a goods Vehicle?

A Goods vehicle is a vehicle 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.

The following conditions must be satisfied:

The goods carrying area must be greater than the seating area. All seats to the rear of the drivers seat to be removed and seat bolts holes welded over All rear seat belts removed and seat belt anchor points welded over

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8) When are arrears due?

Tax is issued from current month, arrears are payable for previous months not taxed if vehicle is in your name.

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9) What if I lose or need to replace documents?

Complete the Replacement Document Form RF134, declaring what document has been lost, destroyed or stolen. This form must be witnessed and stamped by the Garda.

Submit to your local Motor Tax Office with the correct fee (€6 for a replacement tax disc; €12 for a replacement Vehicle Registration Certificate).

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10) What documents do I need to tax a new or imported vehicle privately for the first time?

You will need a fully completed and signed RF 100 Form [This form is received by the customer from the garage of purchase; for imported used vehicles it is received from the Revenue Commissioners] and the correct fee.

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11) What do I need to make a Trade Plate application?

  • A Garage code issued by the Vehicle Registration Unit. If you need to apply for a Garage code, you should contact The Vehicle Registration Unit, Shannon Town Centre, Co Clare 061 365000.
  • Fully completed and signed Trade Licence Application Form RF700.
  • Evidence of registration for Value Added Tax number (or where turnover does not exceed the minimum amount for VAT registration, the RSI number of the applicant).
  • Evidence of valuation for Rating Purposes of the applicants premises (a rates bill or letter will suffice). If the premises are new and not yet valued, evidence of planning permission will suffice.
  • Motor trade insurance certificate.
  • The return of any trade plates from the previous year (if applicable).
  • The correct fee: €59 for a single motor cycle plate; €353 for all other vehicles (2 plates).

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12) What do I need to register my trailer for the first time?

All trailers with a Gross Design Weight (DGVW) of more than 3,500 kg must be registered at your local motor tax office, including brand new and imported trailers.

For trailers manufactured before 29th October 2012 you will need:

  • Form TF100 – Must be fully complete and Declaration form signed/dated.
  • TF300B – Manufacturer’s/Assemblers Certificate stamped, signed and dated by the manufacturer/assembler of the Trailer or their authorized agent.
  • Proof of address (i.e. utility bill within last 3 months)
  • PPS/VAT Number
  • Original Invoice or Lease Agreement for purchase of trailer showing the VIN/Chassis No
  • Fee of €60

For trailers manufactured on or after 29th October 2012 you will need:

  • Form TF100 – Must be fully complete and Declaration form signed/dated.
  • TF300A – Weight Identification Certificate.
  • Plus an acceptable Certificate of Approval (one of the below):
    • An EC Certificate of Conformity (EC CoC) for a complete or completed trailer (meets EU approval & allows the trailer enter into service in any member state of the EU – must be in English/Irish)
    • Irish National Small Series Type Approval Certificate of Conformity (NSSTA CoC) for a complete or completed trailer (meets Ireland’s approval approved by NSAI – provided by distributor/manufacturer)
    • Irish Individual Vehicle Approval Certificate (IVA Certificate) – meets Ireland’s approval for trailers imported or special/individual trailers
    • If imported & evidence of national approval certificate from an EU member state, the owner should be asked to contact the NSAI to have the trailer examined & verified and, once all requirements met, the NSA will issue an Irish IVA certificate for the trailer.
  • Proof of address (i.e. utility bill within last 3 months)
  • PPS/VAT Number
  • Original Invoice or Lease Agreement for purchase of trailer showing the VIN/Chassis No
  • Fee of €60

Please note that the trailer card cannot be issued out over the counter, but will be posted out to the registered address.

A replacement trailer licence card can be issued upon receipt of a Replacement Document Form RF134 (signed and stamped at a Garda station) and the €6 replacement fee.

Changes in ownership for a trailer may be completed by returning the trailer card and a TF200 (Notification of Transfer of Trailer Ownership) form, to the motor tax office.

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13) Can I renew my motor tax on-line?

YES, if there is a PIN number printed on the front of your Renewal Form RF100B. Log onto www.motortax.ie. You will require your PIN number from your RF100B, insurance details and credit card details.

Your PIN number can also be located on the front of your Vehicle Registration Certificate (logbook), being the last six digits of the serial number in the top-right corner:

For newly registered/imported vehicles, a VRC will not have been issued prior to taxing for the first time. The PIN will be the last six digits of the vehicle’s chassis number (VIN).

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14) What do I do if I have lost my Renewal Pin?

A new link has been added for customers who have not received a reminder or have lost their reminder to go on-line and retrieve their PIN. The Customer must enter their registration number and address as it appears on their Vehicle Registration Certificate. The Customer must enter an email address where the PIN will be sent.

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15)What do i require when taxing Commercially?

The requirements for the first time taxing of a goods vehicle in the current ownership, not exceeding 3,500kg design gross vehicle weight (DGVW):

Limited Company

1 2 5 & 6 as listed below

Self Employed Person

All documents as listed 1-6 below

AND

·         VAT evidence or

·         Notice of assessment/self assessment  or

·         Correspondence on Revenue headed paper that indicates you are registered as self employed or

·         A letter from a registered accountant on their headed paper stating that “ They act as your Agent, that you are registered for income Tax as a Sole Trader and that your business is currently trading”

(A herd number is not acceptable)

Employee

All documents as listed 1-6 below

AND

A letter from their employer on company headed paper (showing VAT/revenue registration number) stating that the vehicle is used solely during the course of the applicants employment with their business.

Letter must contain:

·         Applicants name and address

·         Registration of the vehicle in question

·         The wording “uses vehicle solely during the course of their employment with our business

All documents listed above must not be dated over 6 months old and are solely to satisfy the business or trade requirements to tax a goods vehicle

  1. RF100A/RF100B – where the vehicle is being taxed for the first time in the current ownership OR RF100 – where the vehicle is newly registered in the state – this includes imported vehicles that have been registered through NCT centre
  2. A completed goods only declaration form RF111A – this form must be stamped and signature of registered owner witnessed at a Garda station.
  3. The original certificate of insurance – which must state that the applicant/vehicle concerned is covered for carriage of goods in the course of his/her business ( the nature of this business must match that which is stated on your goods only declaration form RF111A)
  4. The CRW (certificate of roadworthiness) must be current if the vehicle is 1 year old or over
  5. A weight docket from an Authorised Weighbridge.
  6. VRC – Vehicle Licensing Certificate (Log Book) (for vehicles not newly registered in the state)

 

Where the vehicle has a weight exceeding 3,500kg (as per the weight docket), the following will be sufficient:

  1. RF100A/RF100B – where the vehicle is being taxed for the first time in the current ownership OR RF100 – where the vehicle is newly registered in the state – this includes imported vehicles that have been registered through NCT centre
  2. The CRW (certificate of roadworthiness) must be current if the vehicle is 1 year old or over
  3. A weight docket from an Authorised Weighbridge.
  4. VRC – Vehicle Licensing Certificate (Log Book) (for vehicles not newly registered in the state)

A download of the above information (including a list of authorised weighbridges in Laois), is available by clicking here.

Notes:

  • If the vehicle is used in any private capacity, it must be taxed at the private rate.
  • The private rate of tax applied to vehicles deemed to be commercial at the time of first registration in the state is based only on the vehicle engine size and not on emissions
  • The Motor Taxation Office, in its absolute discretion, may require additional information

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