Section 10 VEHICLE REGISTRATION TAX AUTHORISED TRADER MANUAL 1
Reviewed August, 2014 Section 10 VEHICLE REGISTRATION TAX AUTHORISED TRADER MANUAL 1 Reviewed August, 2014 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 2 Reviewed August, 2014 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 3 Reviewed August, 2014 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 4 Reviewed August, 2014 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 5 Reviewed August, 2014 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. 6 Reviewed August, 2014 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 7 Reviewed August, 2014 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. 8 Reviewed August, 2014 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; 9 Reviewed August, 2014 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. 10 Reviewed August, 2014 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. 11 Reviewed August, 2014 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. 12 Reviewed August, 2014 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. 13 Reviewed August, 2014 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. 14 Reviewed August, 2014 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. 15 Reviewed August, 2014 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. 16 Reviewed August, 2014 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. 17 Reviewed August, 2014 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. 18 Reviewed August, 2014 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). 19 Reviewed August, 2014 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, 20 Reviewed August, 2014 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 21 Reviewed August, 2014 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 22 Reviewed August, 2014 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: 23 Reviewed August, 2014 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: 24 Reviewed August, 2014 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: 25 Reviewed August, 2014 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. 26 Reviewed August, 2014 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 27 Reviewed August, 2014 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 28 Reviewed August, 2014 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; 29 Reviewed August, 2014 (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. 30 Reviewed August, 2014 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: 31 Reviewed August, 2014 "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. 32 Reviewed August, 2014 33 Reviewed August, 2014 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. 34 Reviewed August, 2014 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. 35 Reviewed August, 2014 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 36 Reviewed August, 2014 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. 37 Reviewed August, 2014 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) 38 Reviewed August, 2014 Appendix IV References to VRT and relevant Links VRT Legislation Non- Statutory Consolidation VRT Leaflets VRT Forms www.revenue.ie www.nct.ie/vrt 39
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