It is a legal requirement to have motor tax if you want to drive your vehicle in a public place. Motor tax is a charge imposed by the Government on some motor vehicles. Motor tax is collected by local authorities.

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). 

The basis of assessment (BOA) is the vehicle detail which facilitates the calculation of the appropriate motor tax fee. Goods vehicles are assessed by weight, the BOA for the vehicle details entered is unladen weight - kilos.

View the rates of taxation. 

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.

New or imported vehicle or first time taxing of a second hand vehicle

Documentation required to tax a new or imported vehicle:

Forms required:

New or Imported Vehicle:

• Completed RF100 form (from garage if new, or Revenue Commissioners if imported) 

Second Hand Vehicle:

• RF111 form if producing a weight docket
• RF100A if below weight requirement (<1524kgs)

Additional Documentation required

Vehicle Testing:
There is no longer a requirement for an owner to present their current Pass Statement or Certificate of Roadworthiness to the Motor Tax Office as vehicle testing details are updated by the Road Safety Authority. Using a vehicle (car) without valid test certificate (NCT) incurs penalty points. However all goods vehicles must complete an annual roadworthiness test in a Commercial Vehicle Test Centre, regardless of how the vehicle is taxed.

This includes vehicles such as car vans and 4×4 vehicles converted for goods use. For more information on commercial vehicle testing, please contact the Commercial Vehicle Testing Section of the Road Safety Authority at 091 872600, cvtadmin@rsa.ie or at www.rsa.ie 

Renew motor tax on a Goods Vehicle

Documentation required to renew motor tax:

• Completed - Reminder Renewal form RF100B

or

• 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

With

• Current Certificate of Road Worthiness
• Appropriate Fee

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