Goods Vehicles

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.


  • Light goods <= 3500 kg
  • Heavy goods > 3500 kg

New or imported vehicle

Documentation required to tax a new or imported vehicle:

  • Completed RF100 form (from garage if new, or Revenue Commissioners if imported) 
  • Weight docket from authorised weigh-bridge if classed as heavy goods
  • Goods declaration form (RF111A) if classed as light goods and any one of the following
    • a commercial insurance certificate
    • evidence of registration of VAT
    • a Tax Clearance Certificate
    • a copy of your ‘Notice of Tax Registration form’
    • Documentation from Dept of Agriculture confirming herd or flock number
  • DOE Pass Statement for vehicles 1 year or more.
  • Appropriate Fee - Goods Vehicles rates.

renew motor tax

Documentation required to renew motor tax:

  • Completed - Reminder Renewal form RF100B


  • Motor Tax Renewal Form RF100A
    • when the vehicle has an arrears period 
    • when there is a period of non-use being declared 
    • when a change of ownership has taken place 
    • When the RF100B has been mislaid or lost
  • Current Certificate of Road Worthiness
  • DOE Pass Statement for vehicles 1 year or more.
  • Appropriate Fee - Goods Vehicles rates.

 For further information on vehicle testing log on to - services, vehicle testing.