Commercial Vehicles

Heavy goods vehicles are vehicles exceeding 3500kg design gross vehicle weight (DGVW). An articulated vehicle (i.e. vehicle and semi-trailer) is regarded as a single vehicle. Motor tax is payable based on the unladen weight of the vehicle unit, plus the unladen weight of the heaviest semi-trailer which will be used at any time during the period of the tax disc. 

For the first taxation of a heavy goods vehicle, you need:

• Completed Application Form RF100 (from a garage if new, or from NCT if imported) and Form RF100A
• Weight docket from an authorised weighbridge (see Roadworthiness Testing below)
• Certificate of Road Worthiness where it is one year old or more from the date it was first registered. This will automatically show on NVDF if tested since October 2013
• Insurance details
• Appropriate fee

To renew motor taxation on a heavy goods vehicle currently taxed:

• Completed Reminder RF100B or Tax Renewal Form RF100A application form
• Appropriate fee
• Certificate of Road Worthiness where it is one year old or more from the date it was first registered. This will automatically show on NVDF if tested since October 2013 (see Roadworthiness Testing below)
• Insurance details

To renew tax where a re-declaration is necessary (for example, change of unladen weight):

• Completed Declaration Form RF111
• Registration Book or Vehicle Registration Certificate
• Weight Docket from Authorised Weighbridge (see Authorised Weighbridge below)

Light goods commercial vehicles are vehicles not exceeding 3,500kg DGVW. All supporting documentation must be in the name of the registered owner. In the event of any differences, connectivity must be established to the satisfaction of the Licencing Authority.

For the first taxation of a light goods vehicle, you need:

1. A completed application form RF100 (to be obtained from the garage if new or from the NCT if imported) or form RF100A/RF100B (if it is the first time taxing on a change of ownership to your name)
2. A completed goods-only declaration form RF111A, stamped and witnessed at a Garda station
3. Original current certificate of insurance, stating that the applicant and vehicle concerned are covered for the carriage of goods in the course of her/his business or trade (as stated on the goods-only declaration form RF111A)
4. Certificate of Roadworthiness, which must be current if the vehicle is 1 year old or over
5. If the vehicle is new and weighs more than 1,524 kg, has been imported or there is no weight on the NVDF, a weight docket from an Authorised Weighbridge is required (see below). If the vehicle has been previously taxed and there is a change to the unladen weight the Registration Certificate must also be surrendered and a new one will be issued.
6. If the applicant is self-employed, submit the original print-off from Revenue of any of the following (to be not over one year old):
   1. Revenue Tax Clearance in a Company name only
   2. VAT evidence
   3. Notice of tax registration form
   4. Notice of assessment or self-assessment
   5. Pay and file notice
7. If the applicant is employed by a business and is a PAYE worker, submit:
   • Payslips dated within the last 6 weeks relevant to current employment, or
   • An original letter (dated, signed and on headed paper) from her/his employer which must state
     • that the named applicant is an employee
     • the registration number of the vehicle in question
     • that the vehicle is used solely for the carriage of goods in the course of the named applicant’s employment with that employer. (This wording must be used in all cases)
     • the nature of the business and
     • the employer's revenue registration number
   • Original correspondence from the Revenue Commissioners dated within the last year relevant to the current employment showing the applicant's name, address and PPS number, for example Tax Credit Certificate/End of Year Statement (P21)

For renewal of motor tax for a light goods vehicle, you need: 

• Completed Reminder RF100B or Tax Renewal Form RF100A application form
• Appropriate fee
• Current Certificate of Roadworthiness where it is one year old or more from the date it was first registered. This will automatically show on NVDF if tested since October 2013.
• Insurance details

Small and large public service vehicles include taxis, hackneys, community buses and school buses. To tax these vehicles, you need to complete the same forms as a private vehicle and a goods vehicle and the following documentation:

• Taxis, hackeys and limousines: require a Small Public Service Vehicle Licence which is issued by the National Transport Authority.
• Large public service vehicles: require a current LPSV Licence, and a Certificate of Roadworthiness (where a vehicle is one year old or more from the date it was first registered)
• Youth and community buses: require a Youth and Community Bus Declaration Form available from the Motor Tax Office, and a Certificate of Roadworthiness (where a vehicle is one year old or more from the date it was first registered).
• School buses: require an Article 60 Licence as issued by the Carriage Office, An Garda Síochána, and a Certificate of Roadworthiness (where a vehicle is one year old or more from the date it was first registered).