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Section 10
VEHICLE REGISTRATION TAX
AUTHORISED TRADER MANUAL
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SECTION 10 ............................................................................................................................1
VEHICLE REGISTRATION TAX .......................................................................................1
1 INTRODUCTION ................................................................................................................4
1.1
2
AUTHORISATION OF TRADERS..............................................................................4
2.1
2.2
2.3
2.4
2.5
2.6
2.7
2.8
3
TIME OF PAYMENT ...................................................................................................15
METHOD OF PAYMENT FOR ROS REGISTERED VEHICLES .........................................15
METHODS OF PAYMENT AT THE NCT CENTRE .........................................................15
METHODS OF PAYMENT AT A REVENUE OFFICE .......................................................15
TOP-UP DEPOSITS .....................................................................................................15
BANKER’S STANDING GUARANTEE FOR CHEQUES ...................................................16
PAYMENT OF VAT...................................................................................................16
OFFENCES AND PENALTIES ..................................................................................17
6.1
6.2
7
DEFINITION ..............................................................................................................14
NEW VEHICLES ........................................................................................................14
USED VEHICLES .......................................................................................................14
PAYMENT OF VRT.....................................................................................................15
5.1
5.2
5.3
5.4
5.5
5.6
5.7
6
STOCK MOVEMENTS – DISTRIBUTORS ........................................................................9
STOCK MOVEMENTS - DEALERS .................................................................................9
REGISTRATION OF VEHICLES ....................................................................................10
REGISTRATION MARKS.............................................................................................11
RESERVED REGISTRATION NUMBER .........................................................................11
ZV REGISTRATION MARK ........................................................................................11
ZZ PLATES ...............................................................................................................11
USE OF UNREGISTERED VEHICLES ...........................................................................12
AUDIT OF TRADERS’ RECORDS .................................................................................12
OTHER ......................................................................................................................13
CHARGEABLE VALUE .............................................................................................14
4.1
4.2
4.3
5
GENERAL....................................................................................................................4
PROCEDURE ................................................................................................................4
CONDITIONS OF AUTHORISATION ...............................................................................4
PRIVILEGES OF AUTHORISATION. ...............................................................................5
PENALTY FOR TRADING WITHOUT AN AUTHORISATION ............................................5
ADDITIONAL PAYMENT OPTIONS FOR AUTHORISED TRADERS ...................................5
PAYMENT BY FACT ..................................................................................................5
DEFERRED PAYMENT .................................................................................................6
OBLIGATIONS ON AUTHORISED TRADERS. ......................................................9
3.1
3.2
3.3
3.4
3.5
3.6
3.7
3.8
3.9
3.10
4
GENERAL....................................................................................................................4
OFFENCES ................................................................................................................17
PENALTIES................................................................................................................17
MISCELLANEOUS......................................................................................................18
7.1
7.2
CONVERSIONS ..........................................................................................................18
RELIEF FROM PAYMENT OF VRT.............................................................................18
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7.3
7.4
7.5
APPEAL PROCEDURES RELATING TO VEHICLE REGISTRATION TAX. .........................18
REPAYMENTS OF VEHICLE REGISTRATION TAX .......................................................18
DE-REGISTRATION OF A MOTOR VEHICLE .................................................................18
APPENDIX I..........................................................................................................................20
APPENDIX II ........................................................................................................................23
APPENDIX III.......................................................................................................................27
APPENDIX IV.......................................................................................................................39
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1 Introduction
1.1
General
Section 131 of Finance Act 1992 made it illegal for anyone to have in their
possession an unregistered vehicle, unless that person is authorised for this
purpose by the Revenue Commissioners. Accordingly, any person who wishes to
hold stocks of unregistered vehicles, e.g. manufacturers, wholesale distributors,
dealers etc. must be authorised for this purpose by Revenue. An authorised person
has certain statutory and administrative obligations and this document details those
obligations.
The manual is intended for information and guidance purposes only. The legislative
provisions are set out in Finance Act 1992 Section 136 and in Statutory Instrument
318 of 1992 Regulations 2, 8, 14, 15,16 and 19.
2 Authorisation of Traders
2.1
General
A trader who wishes to receive and hold unregistered vehicles must be authorised
for this purpose by the Revenue Commissioners.[S. 136. F. A. 1992] Additionally,
traders who are involved in the manufacture, repair, storage, and modification of
unregistered vehicles must be authorised for this purpose.
2.2
Procedure
A trader who wishes to be authorised to hold unregistered vehicles must apply to
their local Revenue Office on form VRT 1 (Rev 2).
2.3
Conditions of Authorisation
A trader seeking authorisation:
(a)
must intend to be actively engaged in a business such as manufacture,
repair, storage, and modification of unregistered vehicles for which the
authorisation is being sought at premises occupied by them and at
which such business may legally be carried on,
(b)
is registered under section 9 of the Value-Added Tax Act 1972 for the
purpose of carrying on a business referred at paragraph (a) above, and
(c)
is, at the time of application for the authorisation, the holder of a
current tax clearance certificate issued in accordance with section
1095 of the Taxes Consolidation Act 1997.
The Trader must also provide details of each premises at which it is intended to hold
unregistered vehicles
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and
undertake to comply with the law and regulations relating to all aspects of vehicle
registration and with any other conditions which the Revenue Commissioners may
impose in relation to the grant of authorisations.
2.4
2.5
Privileges of Authorisation.

An authorised person may hold unregistered vehicles at specific
premises,

Use the Revenue Online System (ROS) for the registration of vehicles,

Avail of a range of payment methods – See paragraph 2.6.
Penalty For Trading Without an Authorisation
It is an offence under Section 139 of the Finance Act 1992 for an unauthorised
person to be in possession of an unregistered vehicle in excess of the statutory
period allowed for registration. The person is liable on summary conviction to a fine
of €5,000 and the vehicle in question is liable to forfeiture. The statutory period
permitted for unauthorised persons requires registration of the unregistered vehicle
within 30 days of the vehicle arriving in the State.
Taking possession of unregistered vehicles prior to an authorisation being issued
by the Revenue Commissioners is similarly an offence under Section 139 and could
result in the vehicles being seized by Revenue Officials. Therefore, you cannot
receive or store unregistered vehicles until an authorisation has been granted.
2.6
Additional Payment Options for Authorised Traders
A trader who is authorised by Revenue should register new, birth certed vehicles
through ROS. Two methods of payment are available for ROS registered vehicles:
 FACT (Flexible Accounting of Cash Transactions)
 Deferred payment
When traders are authorised to hold unregistered vehicles they are issued with an
unique Trader Account Number (TAN). Under this TAN they are automatically
approved for the Flexible Accounting of Cash Transactions (FACT) Facility and may
apply for:
 Deferred Payment facility using the Banks Direct Debiting Scheme
 and /or Bankers Standing Guarantee for Cheques facility.
2.7
Payment By FACT
This facility allows approved traders to lodge an amount by bank draft or unguaranteed cheque at any Revenue Office where public counters accept payments
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for other taxes and subsequently present declarations for registration through ROS.
There is no limit to the number of FACT lodgements allowed per day. Credit
remaining on the trader’s FACT account at the end of the day/month is carried
forward into the next day/month.
2.8
Deferred Payment
Under this scheme, payment of the vehicle registration tax is deferred to a day not
later than the 15th day of the month following the month of registration of the
vehicle, subject to the limits of the deferred guarantee. In the event that the debit
day falls on a non-working day the VRT becomes payable on the previous working
day. After the end of each month, the financial section in the AEP bureau will
produce a bank debit tape from the information contained on the registration file to
permit collection of the deferred registration tax by the Electronic Fund Transfer
(EFT) system. An Authorised trader wishing to avail of this facility must first arrange
a guarantee from a financial institution and then apply for approval by Revenue for
the use of this guarantee. Applications for approval must be made to the AEP
Bureau at [email protected].
The following Automated Entry Processing (AEP) forms may, according to your
requirements, have to be completed in order to obtain deferred payment facilities for
VRT payments:
AEP 1 (Rev4)
Application for approval
AEP 2 (Rev 9)
Guarantee for payment of duties and taxes
AEP 2 (Rev 4 Car Hire)
Euro Guarantee for payment of VRT
AEP 3 (Rev4)
Euro Direct Debiting Mandate
AEP 4 (Rev 1)
Direct Debiting Undertaking
AEP 5(c)(Rev 2
Standing Authority for Associated Dealers
AEP 6 (Rev6)
Conditions for FACT/Deferred Payment.
Top-up deposits
Where the limit of a guarantee is approached, additional security may be provided
by means of a top up deposit. This is designed to facilitate approved traders whose
deferred balance at the end of a month may fall short of the amount necessary to
register a vehicle. There is no minimum amount required for this top-up, but it must
be in whole euros. It should be noted that an un-guaranteed cheque may be lodged
to top-up to 25% of the value of the guarantee. Top ups in excess of this amount
must be made by bank draft or guaranteed cheque. Traders may top–up as many
times as they wish per month. Top-ups may be made at Revenue Offices where
public counters accept payments for other taxes. (Please see Appendix I)
Top-Up deposits may also be made by Electronic Funds Transfer (EFT) directly to a
Revenue Bank account.
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To avail of this facility you should contact the one of the following Regional office.
The office you contact is depended on the Region in which your business is located.
Dublin (Dublin and County)
Contact Address
Office of the Revenue Commissioners
South City District
1st Floor
85-93 Lower Mount Street
Dublin 2
Phone 6474099
Galway (Galway, Mayo, Sligo, Donegal, Louth, Cavan, Monaghan, Leitrim, Longford, Offaly,
Roscommon, Westmeath)
Contact Address
Office of the Revenue Commissioners
Cash Office
Geata na Cathrach,
Fairgreen,
Galway
Phone (091) 547700
Fax (091) 547775)
Waterford (Waterford, Wexford, Kildare, Wicklow, Meath, Kilkenny, Carlow, Laois and
Tipperary)
Contact Address
Office of the Revenue Commissioners
Accounts Section
Government Buildings
The Glen
Waterford
Phone (051) 862125
Fax (051) 862251
Limerick (Limerick) Clare and Kerry
Contact Address
Office of the Revenue Commissioners
Accounts Section
Ground Floor
River House
Charlottte Quay
Limerick
Phone (061) 402178
Fax (061) 402182
Cork (Cork City and County)
Contact Address
Office of the Revenue Commissioner
Cash Office
Revenue House
Blackpool
Cork
Phone (021) 6027665
Fax (021)6027108
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You must contact one of the above offices if you intend to top-up your VRT account
by EFT. When you contact the relevant office you will be given details of the Bank
Account to which the money should be lodged.
When you use the EFT facilities you must contact the relevant Revenue Office and
inform them of the amount of money transferred and your TAN number. Failure to
do so may result in a delay in the monies being credited to your account.
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3 Obligations on Authorised Traders.
3.1
Stock Movements – Distributors
On receipt of every consignment of new vehicles, Distributors present a
declaration to the Revenue Commissioners via the Revenue On-line System (ROS)
known as the birth cert, indicating for each vehicle the following particulars:
I. Vehicle Number (Vehicle Birth Cert Number)
II. Make
III.Model and version
IV.
Engine capacity
V. Colour(s)
VI.
Engine type
VII.
Body type
VIII.
Chassis/Frame number
IX.
Engine number
X. CO2 emissions g/Km
XI.
Number of seats and windows (where applicable)
XII.
Unladen weight
XIII.
Gross Vehicle Weight
XIV.
Country of origin
XV.
Country whence consigned
XVI.
Presence/absence of enhancements/accessories
XVII.
Design weights:- commercial vehicles
XVIII.
Axle weights
XIX.
Statistical code
XX.
SAD Number, month and year (if applicable)
XXI.
Distributor name and Trader Account Number
XXII.
Transmission type
When the vehicle is being registered at the time of purchase the Birth Cert reference
number must be quoted. The registration of all new vehicles with the exception of
vehicles that qualify for relief from VRT under the various exemption provisions must
be completed via ROS.
In addition to the declaration referred to above, distributors may be required to send
monthly stock statements to the Revenue Commissioners. The statement should
include details of all stock movement, conversions etc. carried out by the distributor
during the period in question. The statement should be made electronically when
required.
3.2
Stock Movements - Dealers
Authorised Traders are required to keep in permanent form, approved by the
Commissioners, records of:
 All unregistered vehicles received or manufactured by the trader;
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 All additions, accessories or options fitted or attached to or supplied with
unregistered vehicles disposed of by him in the course of his business;
 All registered vehicles which are converted by him;
 All unregistered vehicles sent out of his premises temporarily for display or
exhibitions;
 All unregistered vehicles delivered by him to another authorised person;
 All unregistered vehicles sent outside the State or sold to a person who is not
a resident of the State for use outside the State;
 All unregistered vehicles disposed of in a manner other than those mentioned
above.
The keeping of records is both a business and legal requirement and therefore all
records must be stored in such a manner that when required may be retrieved in an
easy and legible format.
Traders may not send out or otherwise make available an unregistered vehicle
to any other person other than to an authorised person except where the
vehicle has been properly registered and the vehicle registration tax has been
paid or properly accounted for and the correct assigned registration number
has been displayed on the vehicle thereon in the manner as prescribed by law.
In the case of movements between authorised traders the trader is obliged to
ensure that the other trader is authorised.
3.3
Registration of Vehicles
Under no circumstances may a vehicle be released from the premises of an
authorised person for use on the roads without first being registered.
New vehicles:
A new vehicle must be registered on ROS when the dealer sells it.s. New vehicles
that are exempt from VRT under the various exemption provisions must be
registered at a NCT Centre.
ROS – Revenue On-Line Service:
Details of the Revenue on-line service may be found at
www.revenue.ie/en/online/ros/index.html.
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Used vehicles
Used vehicles brought into the State must be registered at an NCT Centre. Such
vehicles must be registered prior to the dealer making the vehicle available to the
customer. An appointment must be made with the NCT before the vehicle can be
presented for its pre-registration examination. Additional details in relation to
registration at an NCT centre are available at www.ncts.ie or in Revenue’s leaflet
Guide to VRT.
Exempt Vehicles
Vehicles (whether new or used) that are exempt from VRT under the various
exemption provisions must be registered at an NCT Centre.
3.4
Registration Marks
Normally, the next number in the sequence for the county of residence of the
registered owner will be assigned by Revenue to the vehicle. This number must be
displayed on the vehicle in the prescribed format within three days of registration.
The prescribed format design and dimension of the registration plates is prescribed
in law and must be complied with. The First Schedule S.I. 318/1992 as inserted by
S.I. 432/1999 refers. See also Revenue Leaflet on Format on Registration Plates.
3.5
Reserved Registration Number
A facility exists for reserving registration marks on payment of a fee of €1,000.00.
Details of this facility are contained in leaflet VRT5 – “How to Reserve a Registration
Number”.
3.6
ZV Registration Mark
Identification marks consisting of the index mark ZV and a number will, on
application, be assigned to vehicles which are shown to the satisfaction of the
Revenue Commissioners to have been constructed or to have first entered into
service more than 30 years before registration. Unless a “ZV” mark is expressly
requested these vehicles will receive “normal” identification marks.
3.7
ZZ Plates
ZZ plates are issued subject to qualifying circumstances by the Automobile
Association of Ireland (the AA) who administers the scheme on behalf of Revenue.
An authorised trader should become familiar with the conditions of issue before
entering into a transaction, the success of which depends on the issue of ZZ plates.
The “Guidelines on the Issue of Temporary Registration (ZZ Plates)” issued by the
AA provides details of these conditions.
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3.8
Use of Unregistered Vehicles
Use of unregistered vehicles by authorised persons is allowed in certain restricted
circumstances and subject to certain restrictions.
These include:
 pre-delivery inspection;
 testing in the course of or following repair, modification etc.;
 delivery of a vehicle from one authorised person to another;
 delivery of a vehicle from one approved premises of an authorised
person to another approved premises of that person;
 delivery of a vehicle to a point of export, for exportation;
 less than 3000 kilometres.
Restrictions
The following restrictions normally apply to the use of unregistered vehicles by
authorised persons:
(a) the driver/person in possession or in charge of an unregistered vehicle is
obliged to comply with any request of a Revenue official for information,
documentation etc. relating to that vehicle;
(b) use is limited to certain times and days excluding Sundays and between
10pm and 6am on other days;
(c) the number of unregistered vehicles which may be used by an authorised
person at any given time is restricted.
The authorised person using the vehicle must be the holder of a Department of
the Environment, Heritage and Local Government trade licence plates and
these must be used on the vehicle in accordance with the terms and conditions
relating to the trade licence. (See Department of Environment, Heritage & Local
Government).
3.9
Audit of Traders’ Records
All authorised persons are subject to audit procedures including inspection of
stocks and scrutiny of accounts and records. Distributors are obliged to send to the
Revenue Commissioners, if requested, particulars of all vehicles that they bring into
the State. Distributors and dealers may be required to give monthly stock
statements to Revenue Officers indicating details of all vehicles received and
disposed of by them. Stock statements must be available to Revenue Officials at all
times.
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3.10
Other
 Authorised persons must comply with all aspects of VRT regulations
 Authorised persons are obliged to advise the Commissioners of any change in
substance related to their trading. [e.g. change of company or company name,
change of trading address, cancellation of VAT registration, dissolution of
company]; if in doubt please contact your local Revenue Office.
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4 Chargeable Value
4.1
Definition
Where the VRT is charged on the basis of a vehicle’s value, that value is taken to be
the open market selling price (OMSP) of the vehicle at the time of registration.
The OMSP is defined in Section 133 of the Finance Act 1992 and is the price
inclusive of all taxes and duties which a vehicle may reasonably be expected to
fetch on a first arm’s length sale in the open market in the State by retail.
4.2
New Vehicles
Distributors of new vehicles are required to declare to the Revenue Commissioners
the OMSP for each vehicle supplied by them. Such declarations must be made to
the Central Vehicle Office, Rosslare Harbour using form VRT40. A minimum of
twenty-one days notice of changes in declared selling prices is expected. It should
be noted that, at the time of registration, the value for tax purposes is the OMSP as
currently declared by the distributor, increased by the value of any distributor extras,
enhancements or accessories fitted and not included in the list price.
Where a distributor fails to make a declaration in the prescribed format, or where, in
the opinion of the Revenue Commissioners, the OMSP declared is higher or lower
than the price at which a vehicle of similar characteristics is being offered for sale in
the State, the Commissioners may determine the OMSP for that vehicle.
4.3
Used Vehicles
In the case of used vehicles the OMSP as determined by the Revenue
Commissioners at the time of registration.
In determining the OMSP Revenue
takes account of depreciation and other market factors (i.e. age, mileage and
general condition) influencing the OMSP of the used vehicle being valued.
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5 Payment of VRT
5.1
Time of Payment
VRT is payable at the time the vehicle is registered unless the trader has an
approved deferred accounting facility.
5.2

Method of Payment for ROS registered vehicles
FACT (Flexible Accounting of Cash Transactions)

Deferred Payment




Methods of Payment at the NCT Centre
Cash (Up to €100)
Debit Card (Up to €2,500)
Bank Draft
Company cheque up to a limit of €10,000 for each cheque.
5.3
5.4
Methods of Payment at a Revenue Office
An authorised trader may top up a deposit under the deferred payment system or
lodge money to this FACT account at any Revenue office. Two methods of payment
are allowed:
 unguaranteed cheques will be accepted as a top-up deposit under the deferred
payment scheme up to a limit of 25% of the traders guarantee;
 unguaranteed cheques will be accepted as lodgements to FACT accounts.(As
mentioned previously, There is no limit to the number of FACT lodgements
allowed per day);
 Debit Card.
The acceptance of unguaranteed cheques from any authorised person will be
discontinued immediately should any cheques presented by that authorised person
be returned unpaid by the bank. In addition the Commissioners may revoke such
persons authorisation and initiate criminal and/or civil proceedings against him.
5.5
Top-up deposits
Where the limit of a guarantee is approached, additional security may be provided
by means of a top up deposit. This is designed to facilitate approved traders whose
deferred balance at the end of a month may fall short of the amount necessary to
register a vehicle. There is no minimum required for this top-up, but it must be in
whole euros. It should be noted that an un-guaranteed cheque may be lodged to
top-up to 25% of the value of the guarantee. Top ups in excess of this amount must
be made by bank draft or guaranteed cheque. Traders may top – up as many times
as they wish per month.
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5.6
Banker’s Standing Guarantee For Cheques
Approved traders who wish to guarantee acceptance of cheques for payment of
registration tax can have their bank complete a “Standing Banker’s Guarantee for
Cheques” form for a given amount per day/week. Traders availing of this facility
may lodge their cheques to a FACT account, and subsequently may present their
declarations for registration up to the limit of that amount.
5.7
Payment Of VAT
In those cases where VAT falls to be accounted for at the time of registration,
payment of the VAT must be made by bank draft or through the FACT facility on
form VAT 4.
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6 Offences and Penalties
6.1
Offences
Under the Finance Act, 1992 it is an offence for a person, in respect of a vehicle in
the State:
 to be in possession of a vehicle on which an identification mark (i.e. plates) is
not displayed or is not displayed in the prescribed manner;
 to be in possession of an unregistered vehicle unless s/he is an authorised
person or the vehicle is exempt from registration;
 to fail to pay the registration tax due by him;
 to make a declaration under section 131 which is false or in any material
respect misleading or to allow any other person to make such a declaration on
their behalf;
 to deliver or otherwise make available for use an unregistered vehicle other
than to another authorised person;
 if the vehicle is an unregistered vehicle, to use it in a public place is in
contravention of the prescribed conditions;
 if the vehicle is an undeclared converted vehicle.
6.2
Penalties
The law provides for the following penalties to be applied to persons guilty of an
offence in relation to statutory requirements:
 on summary conviction, a penalty of €5,000.00 in respect of each offence;
 forfeiture of the vehicle, the subject of an offence under certain specified legal
provisions (e.g. unlawful possession of unregistered vehicles).
In addition, if the person concerned is a distributor or dealer, his authorisation is
liable to be revoked.
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7 Miscellaneous
7.1
Conversions
When an unregistered vehicle is converted from a lower tax rate category to a
higher tax rate category the Revenue Commissioners must be notified and the
additional VRT paid. Where a VAT deduction is respect of the vehicle was obtained
by a VAT registered person under Section 12 of the VAT Act 1972 (as amended),
the reduction amount may also be payable to Revenue.
7.2
Relief From Payment Of VRT
Subject to the Commissioners being satisfied that applicants meet the relevant
criteria VRT may be relieved on the following vehicles:
 Vehicles for use in the provision of an international air service;
 Vehicles for the use of disabled drivers or passengers;
 Vehicles for the use of duly accredited diplomatic officials;
 Vehicles brought into this country and acquired as a gift by certain bodies
(approved by the Revenue Commissioners for the purpose of this relief) from
official bodies or groups carrying on an activity in the public service or interest.
7.3
Appeal procedures relating to Vehicle Registration Tax.
Sections 145 & 146 of the Finance Act 2001 provide for appeals against VRT
related decisions. Details of the scope of the appeal procedures are contained in the
Appeals Procedure leaflet or from any Revenue Office
7.4
Repayments of Vehicle Registration Tax
In certain circumstances vehicle registration tax may be refunded as a result of
overpayment or the incorrect rate of VRT being used. In such instances if vehicle
was registered on behalf of a customer by an authorised person the repayment will
be made on the condition that the authorised person refunds the amount of the
repayment, minus a fee of not more than 10 per cent, to the first registered owner of
the vehicle. This is to ensure that the person who was charged the tax receives the
benefit of any repayment.
7.5
De-Registration of a motor vehicle
A vehicle may be de-registered and VRT repaid where the Commissioners are
satisfied that de-registration is warranted by exceptional circumstances, and
provided that all the following 3 conditions are met:
 The exceptional circumstances arise within seven working days of the date of
registration.
 The vehicle has not been licensed for use in a public place, i.e. road-tax has
not been paid.
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An application for de-registration is received within twenty-one days of the
date of registration.
An application (official application form not required) must be made in writing to
Central Vehicle Office, Rosslare Harbour, Rosslare, Wexford and should include the
following supporting information/documentation:



full description of the circumstances giving rise to the application;
confirmation;
o that the vehicle has not been licensed for use in a public place;
o that vehicle has not, and will not, be the subject of a repayment under
any of the VRT repayment schemes (Distributors/Dealers);
o from the owner's insurance company (where the circumstances are
such that a claim would be likely, e.g. stolen vehicle, etc.) of:
 the amount claimed and paid out, if any, or
 alternatively, that no claim will be made/accepted, or if a claim
is made that the amount to be paid out will exclude VRT;
 of whether the VRT was paid/deferred (Distributor/Dealer).
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Appendix I
List of Revenue Offices where TOP-Ups for VRT F.A.C.T Accounts
Border Midlands West Region
Cavan Monaghan Revenue District,
M:Tek 11 Building,
Armagh Road,
Monaghan,
Co. Monaghan.
(By Appointment Phone Number 047 – 62100)
Donegal District:
Donegal District,
Government Offices,
High Road,
Letterkenny,
Co. Donegal.
(Opening Hours 10.00 am to 4.00pm Phone Number 074 – 916400)
Galway County District:
The Galway CRIO will accept top up payments.
Galway County District,
Geata na Cathrach,
Fairgreen,
Galway.
(Opening Hours 8.30 am to 4.00 pm Phone No. 042 – 547700)
Louth District:
The Local Enquiry Office,
Louth District,
Government Offices,
Millennium Building,
Dundalk,
Co. Louth.
(Opening Hours 10.00 am to 4.00 pm Phone No 042 - 9353700
Mayo District:
Mayo Revenue District,
Michael Davitt House,
Castlebar,
Co. Mayo.
(By Appointment Phone No. 094 – 9037000)
Sligo District:
Sligo District,
Government Offices,
Cranmore Road,
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Sligo.
(By Appointment Phone No – 071 9148600)
Westmeath Offaly District,
Government Offices
Pearse Street
Athlone
Co Westmeath
(By Appointment Phone No 090 6421800)
________________________________________________________________________
Dublin Region
Central Revenue Information Office
Cathedral Street
Dublin 1
See Opening Hours for Central Revenue Information Office
Tallaght Revenue Information Office
Unit 247
The Square
Tallaght
Dublin 24
See Open for Tallaght Revenue Information Office
__________________________________________________________________________
East & South East Region
Opening Hours Monday Friday 10.00am – 4.00pm
Kilkenny Revenue District
Government Offices
Hebron Road,
Co Kilkenny
Meath Revenue District
Abbey Buildings
Abbey Road
Navan
Co Meath
Tipperary Revenue District
Stradavoher
Thurles
Co Tipperay
Waterford District Office
Government Offcies
The Glen
Waterford
Wexford District Office
Government Offices
Anne Street
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Wexford
______________________________________________________________________________
South West Region
Cork Public Office
Revenue House
Blackpool
Cork
Opening Hours: 8.30 am to 4.00pm
Kerry District
Government Offices
Spa Raod
Tralee
Co Kerry
Opening Hours: 10.00am to 4.00pm,
Limerick District
Government Buildings
River House
Charlotte Quay
Limerick
Opening Hours: 8.30 am to 4.00pm
Clare District
Government Buildings
Kilrush Road
Ennis
Co Clare
Opening Hours: 10.00am to 4.00pm
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APPENDIX II
VEHICLE CATEGORY DEFINITIONS
Category A vehicle:
A vehicle other than a Category D vehicle, a crew cab, a motor caravan, a motorcycle or a listed vehicle (a)
which is designed, constructed or adapted, solely or mainly for the carriage of
the driver alone or the driver and one or more other persons, or
(b)
which is of not more than 3 tonnes unladen weight and has, to the rear of the
driver’s seat, a roofed area (i)
which is fitted with one or more side windows; or
(ii)
in which openings, suitable for the fitting of side windows, are or were
incorporated and are not closed and sealed in accordance with such
conditions as may be prescribed; or
(iii)
in which one or more seats have been fitted or in which are provided
fixtures or other devices for the purpose of fitting one or more seats; or
(iv)
in which the floor is constructed or fitted otherwise than in accordance
with such conditions as may be prescribed.
Category B vehicle:
'Category B vehicle' means a vehicle (other than a category A vehicle, a category D
vehicle, a pick-up, a motor-cycle or a listed vehicle).
Car derived vans, jeep-derived vans and certain other vans which have a Gross
vehicle Weight [GVW] below 2520 Kilograms or a wheelbase below 2450 millimetres
will be classified as category “B” (attracting a VRT rate of 13.3%). The GVW is a
design characteristic set by the manufacturer. It cannot be altered. Vehicles that
exceed both of these thresholds will be classified as Category “C”.
Exception.
 Vans of not more than 1600 Kilograms unladen with a roofed area to the rear
of the driver's seat that have a cargo area, with a load volume exceeding 2
cubic metres, will be classified as Cat “C”.
Crew Cabs
Crew cabs with a cargo area length of at least 45% of the wheelbase measurement
and a GVW less than 3500 Kilograms will be classified as Cat “B”.
Crew cabs that exceed either of these thresholds will be classified as Cat “C”.
Motor Caravans.
Motor caravan of not more than 3,000 Kilograms unladen weight will be classified as
Cat “B.
Category C vehicle:
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A vehicle other than a category A vehicle, a category B vehicle, a category D vehicle
or a motor-cycle.
Category D vehicle:
One of the following vehicles, namely, an invalid carriage, a refuse cart, a sweeping
machine, a watering machine used exclusively for cleaning streets and roads, an
ambulance, a road roller, a fire engine, a fire escape, a vehicle used exclusively for
the transport (whether by carriage or traction) of road construction machinery used
only for the construction or repair of roads and a vehicle used exclusively for the
transport (whether by carriage or traction) of life boats and their gear or any
equipment for affording assistance in the preservation of life and property in cases
of shipwreck or distress at sea.
Crew Cab:
‘‘Crew cab’’ means a vehicle that comprises a cab, with seating for a driver and a
minimum of 3 and a maximum of 6 other persons, and an area to the rear of the cab
that is designed, constructed or adapted exclusively for the carriage of goods and
which area—
(i) is completely and permanently separated from the cab by a rigid partition that is
fixed in such manner as may be prescribed by the Commissioners, and
(ii) has a floor length that is not less than 45 per cent of the wheelbase when
measured in such manner as may be prescribed by the Commissioners.
Pick-Up:
‘‘Pick-up”’ means a vehicle that comprises a cab, with a single row of seating for a
driver and a maximum of two other persons, and an uncovered area to the rear of
the cab that is designed, constructed or adapted exclusively for the carriage of
goods and which area—
(i) is completely and permanently separated from the cab by a rigid partition that is
fixed in such manner as may be prescribed by the Commissioners, and
(ii) has a floor length that is not less than 45 per cent of the wheelbase when
measured in such manner as may be prescribed by the Commissioners.
Pick up vehicles that meet the criteria set out above and the related regulations will
be classified as Category “C” vehicles.
Listed Vehicle:
One of the following vehicles, namely a hearse, a bus, a special purpose vehicle, an
agricultural tractor, a two wheeled tractor, an armoured fighting vehicle, or a vehicle
(not including a motor-cycle) which is shown to the satisfaction of the
Commissioners to be more than 30 years old at the time of registration.
Special Purpose Vehicle:
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A vehicle which is designed, constructed or adapted solely or mainly for a purpose
other than the carriage of persons or goods.
Mechanically propelled vehicle
A ‘mechanically propelled vehicle’, for the purpose of VRT, means a vehicle
that—
(a) has been designed and constructed for road use,
(b) is, at the time of declaration for registration, in compliance
with any measures taken to give effect in the State to any act of the
European Communities relating to the approximation of the laws of
Member States in respect of type-approval for the type of vehicle
concerned,
(c) is intended or adapted for propulsion by a mechanical means, or by
an electrical means or by a partly mechanical
and a partly electrical means, and
(d) is capable of achieving vehicle propulsion at the time of
registration, to the satisfaction of the Commissioners
including a bicycle, tricycle or quadricycle propelled by an engine or motor or
with an attachment for propelling it by mechanical power, whether or not the
attachment is being used, a moped, a scooter and an autocycle, but not
including a tramcar or other vehicle running on permanent rails or a vehicle
including a cycle with an attachment for propelling it by mechanical power not
exceeding 400 kilogrammes in weight unladen adapted and used for invalids.
Motor-cycle:
“motor-cycle” means a mechanically propelled vehicle being a bicycle, tricycle or
quadricycle propelled by an engine or motor or with an attachment for propelling it
by mechanical power, whether or not the attachment is being used, a moped, a
scooter and an autocycle
Motor Caravan:
A vehicle which is shown to the satisfaction of the Commissioners to be designed,
constructed or adapted to provide temporary living accommodation which has an
interior height of not less than 1.9 metres when measured in such manner as may
be approved by the Commissioners and, in respect of which vehicle, such design,
construction or adaptation incorporates the following permanently fitted equipmenta) a sink unit,
b) cooking equipment of not less than a hob with two rings or such other
cooking equipment as may be prescribed, and
c) any other equipment or fittings as may be prescribed.
Bus:
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A vehicle which is designed, constructed or adapted for the conveyance of persons
and so as to provide seating accommodation in permanent fixtures for more than 11
passengers and for the purposes of this definition(a) each separate such seat in the vehicle which is 40 centimetres or more in
width when measured lengthwise on the front of the seat shall be reckoned
as providing seating accommodation for one person, and
(b) each continuous such seat (which expression includes 2 or more separate
seats which are divided by such means as to allow them to be used as one
continuous seat) shall be reckoned as providing seating accommodation for
one person in respect of each 40 centimetres of the width of the seat when
measured lengthwise on the front of the seat.
Ambulance:
A vehicle which is specially designed, constructed or adapted for the conveyance of
injured or seriously ill persons to a hospital on stretchers and which is permanently
fitted to accommodate and hold in position two or more standard stretchers.
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APPENDIX III
Vehicle Categories as and from 1 January 2010
DEFINITION OF VEHICLE CATEGORY
Vehicle categories are defined according to the following classification: (Where
reference is made to ‘maximum mass’ in the following definitions, this means
‘technically permissible maximum laden mass’ as specified in item 2.8 of Annex I.)
Category M: Motor vehicles with at least four wheels designed and
constructed for the carriage of passengers.
Category M1:
Vehicles designed and constructed for the carriage of passengers and comprising
no more than eight seats in addition to the driver’s seat.
Category M2:
Vehicles designed and constructed for the carriage of passengers, comprising more
than eight seats in addition to the driver’s seat, and having a maximum mass not
exceeding 5 tonnes.
Category M3:
Vehicles designed and constructed for the carriage of passengers, comprising more
than eight seats in addition to the driver’s seat, and having a maximum mass
exceeding 5 tonnes.
The types of bodywork and codifications pertinent to the vehicles of category M are
defined in Part C of this Annex paragraph 1 (vehicles of category M1) and
paragraph 2 (vehicles of categories M2 and M3) to be used for the purpose
specified in that Part.
Category N: Motor vehicles with at least four wheels designed and
constructed for the carriage of goods.
Category N1:
Vehicles designed and constructed for the carriage of goods and having a maximum
mass not exceeding 3,5 tonnes.
Category N2:
Vehicles designed and constructed for the carriage of goods and having a maximum
mass exceeding 3,5 tonnes but not exceeding 12 tonnes.
Category N3:
Vehicles designed and constructed for the carriage of goods and having a maximum
mass exceeding 12 tonnes.
In the case of a towing vehicle designed to be coupled to a semi-trailer or centreaxle trailer, the mass to be considered for classifying the vehicle is the mass of the
tractor vehicle in running order, increased by the mass corresponding to the
maximum static vertical load transferred to the tractor vehicle by the semi-trailer or
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centre-axle trailer and, where applicable, by the maximum mass of the tractor
vehicles own load.
The types of bodywork and codifications pertinent to the vehicles of category N are
defined in Part C of this Annex
paragraph 3 to be used for the purpose specified in that Part.
Category O: Trailers (including semi-trailers).
Category O1:
Trailers with a maximum mass not exceeding 0,75 tonnes
Category O2:
Trailers with a maximum mass exceeding 0,75 tonnes but not exceeding 3,5 tonnes.
Category O3:
Trailers with a maximum mass exceeding 3,5 tonnes but not exceeding 10 tonnes.
Category O4:
Trailers with a maximum mass exceeding 10 tonnes.
In the case of a semi-trailer or centre-axle trailer, the maximum mass to be considered for
classifying the trailer corresponds to the static vertical load transmitted to the ground by the
axle or axles of the semi-trailer or center axle trailer when coupled to the towing vehicle and
carrying its maximum load.
The types of bodywork and codifications pertinent to the vehicles of category O are defined
in Part C of this Annex
paragraph 4 to be used for the purpose specified in that Part.
Off-road vehicles (symbol G)
Vehicles in category N1 with a maximum mass not exceeding two tonnes and
vehicles in category M1 are considered to be off-road vehicles if they have:
— at least one front axle and at least one rear axle designed to be driven
simultaneously including vehicles where the drive to one axle can be
disengaged,
— at least one differential locking mechanism or at least one mechanism having a
similar effect and if they can climb a 30 % gradient calculated for a solo vehicle.
In addition, they must satisfy at least five of the following six requirements:
— the approach angle must be at least 25 degrees,
— the departure angle must be at least 20 degrees,
— the ramp angle must be at least 20 degrees,
— the ground clearance under the front axle must be at least 180 mm,
— the ground clearance under the rear axle must be at least 180 mm,
— the ground clearance between the axles must be at least 200 mm.
Vehicles in category N1 with a maximum mass exceeding two tonnes or in category
N2, M2 or M3 with a maximum mass not exceeding 12 tonnes are considered to be
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off-road vehicles either if all their wheels are designed to be driven simultaneously,
including vehicles where the drive to one axle can be disengaged, or if the following
three requirements are satisfied:
— at least one front and at least one rear axle are designed to be driven
simultaneously, including vehicles where the drive to one axle can be
disengaged,
— there is at least one differential locking mechanism or at least one
mechanism having a similar effect,
— they can climb a 25 % gradient calculated for a solo vehicle.
Vehicles in category M3 with a maximum mass exceeding 12 tonnes or in category
N3 are to be considered to be off-road vehicles either if the wheels are designed to
be driven simultaneously, including vehicles where the drive to one axle can be
disengaged, or if the following requirements are satisfied:
— at least half the wheels are driven,
— there is at least one differential locking mechanism or at least one
mechanism having a similar effect,
— they can climb a 25 % gradient calculated for a solo vehicle,
— at least four of the following six requirements are satisfied:
— the approach angle must be at least 25 degrees,
— the departure angle must be at least 25 degrees,
— the ramp angle must be at least 25 degrees,
— the ground clearance under the front axle must be at least 250 mm,
— the ground clearance between the axles must be at least 300 mm,
— the ground clearance under the rear axle must be at least 250 mm.
EU Motor-Cycle Classification
All two or three-wheel motor vehicles, whether twin-wheeled or otherwise, intended
to travel on the road, and to the components or separate technical units of such
vehicles with the exception of the following:
(a) vehicles with a maximum design speed not exceeding 6 km/h;
(b) vehicles intended for pedestrian control;
(c) vehicles intended for use by the physically handicapped;
(d) vehicles intended for use in competition, on roads or in off-road conditions;
(e) vehicles already in use before the application date of Directive 92/61/EEC;
(f) tractors and machines, used for agricultural or similar purposes;
(g) vehicles designed primarily for off-road leisure use having wheels arranged
symmetrically with one wheel at the front of the vehicle and two at the rear;
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(h) cycles with pedal assistance which are equipped with an auxiliary electric motor
having a maximum continuous rated power of 0,25 kW, of which the output is
progressively reduced and finally cut off as the vehicle reaches a speed of 25 km/h,
or sooner, if the cyclist stops pedalling,
Category L1e
Moped -Two wheel having a maximum speed of 45km/h, maximum internal
combustion engine capacity of 50cm or a maximum electric motor power of 4kW.
Category L2e
Moped -Three wheel having a maximum speed of 45km/h, maximum spark ignition
internal combustion engine capacity 50cm or maximum power of any other internal
combustion engine of 4kW or maximum electric motor power of 4kW.
Category L3e
Motorcycle – Two wheel, without a sidecar with an internal combustion engine
capacity greater than 50cm and/or a maximum speed greater than 45km/h.
Category L4e
Motorcycle – Two wheel, with a sidecar with an internal combustion engine capacity
greater than 50cm and/or a maximum speed greater than 45km/h.
Category L5e
Motor Tricycle – Three wheels, symmetrically arranged with an internal combustion
engine capacity greater than 50cm and/or a maximum speed greater than 45km/h.
Category L6e
Light quadricycle – Four wheels, with a maximum unladen mass of 350kg (not
including the mass of the batteries in an electrically powered vehicle), a maximum
speed of 45km/h, a maximum spark ignition internal combustion engine capacity of
50cm, or maximum power of any other internal combustion engine of 4kW or
maximum electric motor power of 4kW. The construction requirements are those for
a three-wheel moped unless otherwise specified in a particular Directive.
Category L7e
Quadricycle - Four wheels, with a maximum unladen mass of 400kg or 550kg for a
goods carrying vehicle (not including the mass of the batteries in an electrically
powered vehicle) and a maximum net power, whatever the type of engine or motor,
of 15kW. The construction requirements are those for a motor tricycle unless
otherwise specified in a particular Directive.
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Tractors
1. Category T: Wheeled tractors
-
Category T1: wheeled tractors with a maximum design speed of not more
than 40 km/h, with the closest axle to the driver(1) having a minimum track
width of not less than 1150 mm, with an unladen mass, in running order, of
more than 600 kg, and with a ground clearance of not more than 1000 mm.
-
Category T2: wheeled tractors with a maximum design speed of not more
than 40 km/h, with a minimum track width of less than 1150 mm, with an
unladen mass, in running order, of more than 600 kg and with a ground
clearance of not more than 600 mm. However, where the height of the centre
of gravity of the tractor(2) (measured in relation to the ground) divided by the
average minimum track for each axle exceeds 0,90, the maximum design
speed is restricted to 30 km/h.
-
Category T3: wheeled tractors with a maximum design speed of not more
than 40 km/h, and with an unladen mass, in running order, of not more than
600 kg.
-
Category T4: special purpose wheeled tractors with a maximum design speed
of not more than 40 km/h (as defined in Appendix 1).
-
Category T5: wheeled tractors with a maximum design speed of more than 40
km/h.
2. Category C: Track-laying tractors
Track-laying tractors that are propelled and steered by endless tracks and whose
categories C1 to C5 are defined by analogy with categories T1 to T5.
3. Category R: Trailers
-
Category R1: trailers, the sum of the technically permissible masses per axle
of which does not exceed 1500 kg.
-
Category R2: trailers, the sum of the technically permissible masses per axle
of which exceeds 1500 kg but does not exceed 3500 kg.
-
Category R3: trailers, the sum of the technically permissible masses per axle
of which exceeds 3500 kg but does not exceed 21000 kg.
-
Category R4: trailers, the sum of the technically permissible masses per axle
of which exceeds 21000 kg.
Each trailer category also includes an "a" or "b" index, according to its design
speed:
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"a" for trailers with a maximum design speed below or equal to 40 km/h,
"b" for trailers with a maximum design speed above 40 km/h.
Example: Rb3 is a category of trailers for which the sum of the technically
permissible masses per axle exceeds 3500 kg but does not exceed 21000
kg, and which are designed to be towed by a tractor in category T5.
4. Category S: Interchangeable towed machinery
-
Category S1: Interchangeable towed machinery intended for agricultural or
forestry use, the sum of the technically permissible masses per axle of which
does not exceed 3500 kg.
-
Category S2: Interchangeable towed machinery intended for agricultural or
forestry use, the sum of the technically permissible masses per axle of which
exceeds 3500 kg.
-
Each category of interchangeable towed machinery also includes an "a" or
"b" index, according to its design speed:
"a" for interchangeable towed machinery with a maximum design speed
below or equal to 40 km/h,
"b" for interchangeable towed machinery with a maximum design speed
above 40 km/h.
Example: Sb2 is a category of interchangeable towed machinery for which
the sum of the technically permissible masses per axle exceeds 3500 kg, and
which is designed to be towed by a tractor in category T5.
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Various Vehicle Definitions
‘mobile machinery’ means any self-propelled vehicle which is designed and
constructed specifically to perform work which, because of its construction
characteristics, is not suitable for carrying passengers or for transporting goods.
Machinery mounted on a motor vehicle chassis shall not be considered as mobile
machinery.
Special purpose vehicles
‘Special purpose vehicle’ means a vehicle intended to perform a function, which
requires special body arrangements and/or equipment. This category shall include
wheel-chair accessible vehicles.
‘Motor Caravan’ means a special purpose M category vehicle constructed to
include living accommodation which contains at least the following equipment:
 seats and table,
 sleeping accommodation which may be converted from the seats,
 cooking facilities, and
 storage facilities.
This equipment shall be rigidly fixed to the living compartment; however, the table
may be designed to be easily removable. Body type Codification SA.
‘Armoured vehicles’ means vehicles intended for the protection of conveyed
passengers and/or goods and complying with armour plating anti-bullet
requirements. Body type Codification SB.
‘Ambulances’ means motor vehicles of category M intended for the transport of
sick or injured people and having special equipment for such purpose. Body type
Codification SC.
‘Hearses’ means motor vehicles of category M intended for the transport of
deceased people and having special equipment for such purpose. Body type
Codification SD.
‘Wheelchair accessible vehicle’ means vehicles of category M1 constructed or
converted specifically so that they accommodate one or more person(s) seated in
their wheelchair(s) when travelling on the road. Body type Codification SH.
‘Trailer caravans’ see ISO Standard 3833-77, term No 3.2.1.3. Body type
Codification SE.
‘Mobile cranes’ means a special purpose vehicle of category N3, not fitted for the
carriage of goods, provided with a crane whose lifting movement is equal to or
higher than 400 kNm. Body type Codification SF.
‘Other special purpose vehicles’ means vehicles as defined in item 5 above, with
the exception of those mentioned in items 5.1 to 5.6. Body type Codification SG.
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DEFINITION OF TYPE OF BODYWORK
(As per Annex II of DIRECTIVE 2007/46/EC OF THE EUROPEAN PARLIAMENT
AND OF THE COUNCIL of 5 September 2007)
Passenger cars (M1)
AA
Saloon ISO Standard 3833-1977, term No 3.1.1.1, but including
also vehicles with more than four side windows.
AB
Hatchback Saloon (AA) with a hatch at the rear end of the vehicle.
AC
Station wagon ISO Standard 3833-1977, term No 3.1.1.4 (estate
car)
AD
Coupé ISO Standard 3833-1977, term No 3.1.1.5
AE
Convertible ISO Standard 3833-1977, term No 3.1.1.6
AF
Multi-purpose vehicle. Motor vehicle other than those mentioned in
AA to AE intended for carrying passengers and their luggage or
goods, in a single compartment. However, if such a vehicle meets
both of the following conditions:
(i)
the number of seating positions, excluding the driver, is not
more than six; a ‘seating position’ shall be regarded as existing
if the vehicle is provided with ‘accessible’ seat anchorages;
‘accessible’ shall mean those anchorages, which can be used.
In order to prevent anchorages being ‘accessible’, the
manufacturer shall physically obstruct their use, for example
by welding over cover plates or by fitting similar permanent
fixtures which cannot be removed by use of normally available
tools; and
(ii) P – (M + N × 68) > N × 68 where:
P = technically permissible maximum laden mass in kg
M = mass in running order in kg
N = number of seating positions excluding the driver.
This vehicle is not considered to be a vehicle of category M1.
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2. Motor vehicles of category M2 or M3
Vehicles of Class I (see Directive 2001/85/EC)
CA
CB
CC
CD
CE
CF
CG
CH
Single deck
Double deck
Articulated single deck
Articulated double deck
Low-floor single deck
Low-floor double deck
Articulated low-floor single deck
Articulated low-floor double deck
Vehicles of Class II (see Directive 2001/85/EC)
CI
CJ
CK
CL
CM
CN
CO
CP
Single deck
Double deck
Articulated single deck
Articulated double deck
Low-floor single deck
Low-floor double deck
Articulated low-floor single deck
Articulated low-floor double deck
Vehicles of Class III (see Directive 2001/85/EC)
CQ
CR
CS
CT
Single deck
Double deck
Articulated single deck
Articulated double deck
Vehicles of Class A (see Directive 2001/85/EC)
CU
CV
Single deck
Low-floor single deck
Vehicles of Class B (see Directive 2001/85/EC)
CW
Single deck
Motor vehicles of category N
BA
Lorry See Directive 97/27/EC of the European Parliament and of
the Council of 22 July 1997 relating to the masses and
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dimensions of certain categories of motor vehicles and their
trailers (1) Annex I item 2.1.1
BB
Van Lorry with the cab integrated into the body.
However, if a vehicle defined as BB with a technically permissible
maximum mass not exceeding 3,500 kg has more than 6 seating
positions excluding the driver or meets both of the following
conditions:
(i) the number of seating positions, excluding the driver, is not
more than 6 and
(ii) P – (M + N × 68) ≤ N × 68
this vehicle is not considered to be a vehicle of category N.
BC
Semi-trailer towing vehicle See Directive 97/27/EC Annex I
item 2.1.1
BD
Trailer towing vehicle (road tractor) See Directive 97/27/EC
Annex I item 2.1.1
Note that if a vehicle defined as BA, BB with a technically permissible maximum
mass exceeding 3,500 kg, BC or BD meets at least one of the following conditions:
(i) the number of seating positions, excluding the driver, is more than 8 or
(ii) P – (M + N × 68) ≤ N × 68
this vehicle is not considered to be a vehicle of category N.
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5. Special purpose vehicles
SA
SB
SC
SD
SE
SF
SG
SH
Motor caravans (See Annex II A item 5.1)
Armoured vehicles (See Annex II A item 5.2)
Ambulances (See Annex II A item 5.3)
Hearses (See Annex II A item 5.4)
Trailer caravans (See Annex II A item 5.6)
Mobile cranes (See Annex II A item 5.7)
Other special purpose vehicles (See Annex II A item 5.8)
Wheel-chair accessible vehicle (See Annex II A item 5.5)
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Appendix IV
References to VRT and relevant Links
VRT Legislation Non- Statutory Consolidation
VRT Leaflets
VRT Forms
www.revenue.ie
www.nct.ie/vrt
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