Vehicle Conversion Declaration

You must register the conversion of your vehicle with Laois County Council if you change its EU vehicle category, number of seats or body type.

A 'conversion' means that you change the characteristics of a vehicle so that the details given at registration are changed such as EU vehicle category, number of seats and body type, to name a few.

When is it necessary to make contact with Revenue for a conversion?

In most cases, there is no need to make a declaration to Revenue.  You do not have to make a declaration if the vehicle category at J1 on the Vehicle Registration Certificate is A.

However, you must make a declaration if the category is B, C or D (or is blank) and you

  • added seats and the new total (including the driver) is nine seats or less
  • removed seats from a vehicle that had 10 seats or more and now has nine seats or less (driver included)
  • The vehicle is being changed to EU category N1, with more than 3 seats, regardless of the classification or number of seats before the conversion
  • or have converted the vehicle to a motor caravan.

In these cases, you must post the Declaration of Conversion (form VRTCONV), the related SQI declaration (form VRTCONVSQI), and other supporting documents to:

National VRT Service 
Revenue Commissioners 
Anne Street 
Wexford 
Y35 E29K

What is required for a declaration of conversion?

Items to be included are:

  • a copy of the Vehicle Registration Certificate (both sides)
  • Evidence of both Carbon Dioxide and NOx emissions
  • the invoice(s) showing the costs of conversion

and in the case of a motor caravan please provide:

  • a maximum of six exterior photographs: one full side view (of each side), one full front view with the registration number in view and one full rear view
  • and a maximum of nine interior photographs to include: seating positions and table, sleeping accommodation, cooking facilities, storage facilities, the interior taken from the front looking rearward, and of the interior taken from the rear looking forward.

On receipt of all documentation, the National VRT Service will assess if any additional vehicle registration tax (VRT) due.  The Revenue office will then provide you with a letter to submit to your local Motor Tax office.  

Revenue provides on-line payment facilities via myAccount and ROS for a wide range of taxes including VRT.  See VRT On-line Payments in ROS and MyAccount for further details.

What do I need to register a conversion at the local Motor Tax Office?

Each conversion requires slightly different paperwork however the main items that we look for in the office are:

  • Change of particulars Form RF111 – form can be downloaded at www.motortax.ie. 
  • Original Vehicle Registration Certificate 
  • Vehicle Owner’s Declaration of Conversion (Form VRTCONV) and Suitably Qualified Individual Declaration of Conversion (Form VRTCONVSQI). Form can be downloaded from www.revenue.ie/en/importing-vehicles-duty-free-allowances/documents/vrt/...). Ensure this is fully completed with description of works carried out, signed by both owner and qualified individual. The checklist needs to be completed by the registered owner.
  • Before photos (at least 6 showing exterior with registration plate, side, back, front and interior)
  • After photos (as per Revenue requirements)
  • Invoice/s for the works done on the conversion
  • Declarations where applicable (i.e. Motorcaravan, recovery vehicle)
  • For vehicles converted to N1 goods, extra paperwork is required if availing of the goods rate of motor tax. Please see the page on taxing commercial vehicles.

Important information

  • The actual conversion is actioned by your local Motor Tax office therefore please ensure to retain copies (originals if at all possible) as we need the Revenue Declaration forms, checklist, before and after photos, original VRC, proof of payment of additional VRT (if applicable) and other information as requested.  
  • Due to the necessity for the Authorised Officer to approve the application, it should be handed in for review and the applicant will be contacted in time.
  • Arrears of tax are charged at the pre-conversion rate up to the start of the month in which the conversion occurred as certified by the ATC/SQI.
  • Laois Motor Tax office reserve the right to ask SQI’s for proof of their qualification.

What is a Suitably Qualified Individual (SQI)?

A Suitably Qualified Individual (SQI) must certify a conversion.   An SQI must have the appropriate facilities and equipment to conduct the examination and complete the certification.

An SQI must have

  • an engineering or technical qualification (Level 7 or higher accredited course). Alternatively appropriate accreditation with Engineers Ireland or the Institute of Automotive Engineer Assessors is acceptable.
  • a minimum of five years’ experience working in a suitable technical environment (preferably an automotive or engineering environment).
  • access to adequate facilities to carry out a thorough vehicle examination
  • appropriate professional indemnity insurance OR must be an approved facility (Approved Test Centre (ATC) or Approved Workshop for Conversion of Vehicles for Disabled Drivers).

Further information

If you have any other queries, please contact us directly at 057 8664009 or email motortax@laoiscoco.ie.