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.
Roadworthiness Testing Requirements
For Goods Vehicles Taxed Privatly
All goods vehicles must complete an annual roadworthiness test in a Commercial Vehicle Test Centre, regardless of how the vehicle is taxed. The motor tax category of a vehicle has no bearing on how the vehicle must be tested.
Under vehicle testing regulations, a goods vehicle (EU Categories N for motor vehicles and O for trailers) is a vehicle constructed or adapted primarily for the conveyance of goods or burden of any description whether or not it is used for such a purpose. This includes vehicles such as car vans and 4x4 vehicles converted for goods use.
Ambulances, buses and minibuses (passenger vehicles with more than eight seats exclusive of the driver's seat), goods trailers (over 3.500kgs Design Gross Vehicle Weight) and all Heavy Goods Vehicles (HGV) and Light Goods Vehicles (LGV) must pass a roadworthiness test one year after the date of first registration and thereafter every year. The onus is on the owner of the vehicle to have it tested - you will not receive notification that your vehicle is due a test.
The NCT conducts car (EU Category M1) roadworthiness testing - in this context a car is defined as "a mechanically propelled vehicle having at least 4 wheels, which is constructed primarily for the carriage of passengers and which has a maximum of 8 seats excluding the driver's seat." A car must be first tested 4 years after its first registration and every 2 years after that until it is 10 years old. Cars over 10 years old must be tested every year (this requirement to be introduced in 2011).
The driver of a vehicle not having a current Certificate of Roadworthiness or NCT certificate, as appropriate, is subject to prosecution and on conviction may incur five penalty points and a court fine.
For more information on the above, please contact the Commercial Vehicle Testing Section of the Road Safety Authority at 091 872-600, firstname.lastname@example.org or at www.rsa.ie.
For first taxation of a new or imported goods vehicle you need :
Completed application form RF100 (available from garage for new vehicles and from the revenue commissioners upon re-registration for imported vehicles)
For new vehicles if the unladen weight exceeds 1524 kg (3,500 kg Gross Vehicle Weight)
- A weight docket from an Authorised Weighbridge and
- If the vehicle is 1 year old or over from the date of initial registration in either Ireland or previous country of registration (e.g. imported) a certificate of roadworthiness/pass statement from an authorised tester. All imported goods vehicles need weighing for first time.
If the unladen weight does not exceed 1524 kg (3,500 kg Gross Vehicle Weight)
- A goods only declaration form RF111A (from Motor Tax Office)
- If the vehicle is one year old or over from the date of initial registration in either Ireland or previous country of registration (e.g. imported) a certificate of roadworthiness /pass statement (from an authorised tester) as required.
There are two approved authorised testers in County Longford for testing purposes. They are as follows:
- Kanes Garage, Edgeworthstown Co Longford Tel 043 71032
- Nolan Motors, Newtownforbes, Co Longford Tel 043 45660