Circular Letter MT 4/2010
10th August 2010
Taxation of Goods Vehicles and Adapted Goods Vehicles
Dear Authorised Officer,
It has come to our attention that an increasing number of vehicles have changed their
tax class from private to adapted goods.
Your attention is drawn to circular MT 10/2005, copy attached, which deals with this
issue. It is essential that all motor tax offices follow all the guidelines laid out in this
circular, in particular in relation to inspection of the vehicle and the “used for the
conveyance of goods or burden in the course of trade or business” condition.
Having regard to Article 3 of the Road Vehicles (Registration and Licensing)
(Amendment) Regulations 1992, which provides that a licensing authority must be
satisfied that a vehicle is correctly taxed, the applicant, in particular in relation to
small vans and adapted goods vehicles, should be asked for supporting documentation
which can include but is not limited to:
 evidence of registration for VAT;
 a Tax Clearance Certificate;
 a commercial insurance certificate;
 a copy of their “Notice of Tax Registration Form”.
Form RF 111A Goods Declaration Form has been revised and is attached. This
supersedes the previous version issued. It now requires an applicant who is applying
for a vehicle to be taxed at the goods rate to provide a Revenue registration identity
number to confirm that he or she has a business registered for tax purposes. All
applicants should be asked to complete this form and be made aware that if the
vehicle is used in any private capacity it must be taxed at the private rate. Please note
the wording must not be changed on this form.
It is, of course, open to a motor tax office to seek additional documentation from the
applicant if required.
Your co-operation in this matter is appreciated.
Yours sincerely,
____________________
Deirdre Fanning
Assistant Principal Officer
Local Government Finance and Motor Tax Policy
Goods Only Declaration
RF111A
Please read the following note before completing this declaration.
Article 3 of the Road Vehicles (Registration & Licensing) (Amendment) Regulations 1992
provides that a licensing authority must be satisfied that a vehicle is correctly taxed. In this
regard, in order to tax a vehicle at the goods rate all applicants must confirm that they are
registered for tax purposes as a business with the Revenue Commissioners by providing
their Revenue Registration identity number.
Please note these details are strictly confidential and are for the sole purpose of
ascertaining entitlement to tax a vehicle as a goods vehicle.
RF111A
Goods Only Declaration - You must complete this Declaration at a Garda Station if you
are taxing the vehicle at the goods rate and the design gross vehicle weight of the vehicle
does not exceed 3,500 kg.
I declare that vehicle registration number
will be used only as a
goods carrying vehicle in the course of my business/trade and will not be used at any
time for social, domestic or pleasure purposes.
I confirm that my business is registered with the Revenue Commissioners for tax
purposes. My Income Tax Registration number is
The nature of my business/trade is
Signature
Date
The foregoing declaration was completed in my presence by the applicant.
Garda Signature
Garda
Station
Stamp
Date
Dearbhú Earraí Amháin
RF111A
Léigh le do thoil an nóta a leanas roimh an dearbhú seo a chomhlánú.
De réir Alt 3 de na Rialacháin um Fheithiclí Bóthair (Clárú agus Ceadúnú) (Leasú) 1992, ní
mór don údarás ceadúnaithe a bheith sásta gur gearradh an chain cheart ar fheithicil. I dtaca
leis seo, d’fhonn cáin a ghearradh ag an ráta a bhaineann le feithicil earraí, ní mór do ghach
iarratasóir a dhearbhú go bhfuil said cláraithe mar ghnó do chúrsaí cánacha leis na
Coimisinéirí Ioncaim trí an Chláruimhir aitheantais a bhfuair said ó na Coimisinéirí a chur ar
fail..
Tabhair faoi ndeara le do thoil go bhfuil na sonraí seo faoi rún daingean agus go
n-úsáidfear iad amháin chun teidlíocht cáin a ghearradh ar fheithicil mar fheithicil earraí a
dhearbhú.
RF111A
Dearbhú Earraí Amháin - Ní mór duit an Dearbhú seo a líonadh ag Stáisiún na nGardaí má tá
tú ag ioc cánach i dtaobh na feithicle ag an ráta cánach d’fheithiclí earraí agus nach dtéann
an fheithicil thar ollmheáchan ceaptha na feithicle thar 3,500kg.
Dearbhaím gur mar fheithicil iompair earraí amháin I dtaca le mo ghnó/le mo cheird a
úsáidfear and fheithicil darb uimhir chlárúcháin
agus nach mbainfear
úsáid shóisialta, tís ná phléisiúir aisti am ar bith.
Dearbhaím go bhfuil mo ghnó cláraithe leis na Coimisinéirí Ioncaim do chúrsaí cánacha.
Is é mo úimhir Chláraithe Cánach Ioncaim
Is é cineál mo ghnó/mo cheirde
Síniú
Dáta
Líon an t-iarrthóir an dearbhú lastuas I mo láthair.
Síniú an Gharda
Dáta
Stampa
Stáisiún
an Gharda
Circular MT 10/2005
14 September 2005.
Taxation of Goods Vehicles and Adapted Goods Vehicles
Dear Authorised Officer,
I am directed by the Minister for the Environment, Heritage and Local
Government to say that the above question, in particular the taxation of
adapted goods vehicles, has been the subject of discussion between vehicle
testing authorised officers, motor tax officers and this Department.
The purpose of the discussion was to get technical advice as to the
requirements for adapted goods vehicles and to achieve a uniform practice at
both testing and motor tax office levels in relation to goods vehicles.
The legal basis for taxing goods vehicles is provided in paragraph 5 of Part 1
of the Schedule to the Finance (Excise Duties)(Vehicles) Act 1952 as inserted
by section 3 of the Motor Vehicle (Duties and Licences) Act 2004. Every time
there is a change in motor tax rates there is a new Act which inserts a new
Schedule of rates into the 1952 Act. Paragraph 5 provides:
“5. Vehicles (including tricycles weighing more than 500 kilograms unladen)
constructed or adapted for use and used for the conveyance of goods or burden of any
other description in the course of trade or business (including agriculture and the
performance by a local or public authority of its functions) and vehicles constructed
or adapted for use and used for the conveyance of a machine, workshop, contrivance
or implement by or in which goods being conveyed by such vehicles are processed or
manufactured while the vehicles are in motion.
The purpose of the wording in italics/underlined is to include cement mixers
in this tax class.
Most vehicles can in some fashion convey goods or burden but to be taxed as
a goods vehicle the vehicle must be constructed or adapted for that purpose.
This construction requirement to carry goods applies equally to a constructed
or adapted vehicle and, accordingly, an adapted vehicle must have the same
characteristics of a goods vehicle in relation to space and accommodation for
carrying goods and limited seating capacity. This means that applications to
tax an adapted vehicle at the goods rate must satisfy the following conditions:
(A)
The goods carrying area to be greater than the seating area, and
(B)
All seats to the rear of the driver’s seat to be removed and seat bolt
holes welded over, and
(C)
All rear seat belts removed and seat belt anchor points welded over.
It is not necessary to blacken side windows.
It is essential that all motor tax offices follow these guidelines.
In regard to the involvement of the authorised officers for vehicle testing, from
September 2005, test centres will refuse to test adapted goods vehicles which
do not comply with all of the above conditions. Information on the refusal to
test will be passed on to motor tax officers by the authorised officers for
vehicle testing by way of a written notification which will state that the vehicle
was inspected and is not constructed or adapted for use and used for the
conveyance of goods or burden. This input by vehicle testers will be of
assistance in discussions on adapted vehicles particularly as there is a visual
inspection of the vehicle by testers and the view expressed is by a qualified
person in the motor trade.
In relation to the condition to remove all seats behind the driver’s seat,
applicants may comment that such seats are required for the carriage of
employees. The following information will be of assistance in response to
such a comment:

the provision (section 8(2) of the Roads Act 1920) before referring
to employees, firstly states that the vehicle must be a goods
vehicle and accordingly, the first decision to be made is whether or
not the vehicle satisfies the conditions to be taxed as a goods
vehicle,

the provision on allowing a goods vehicle to carry employees in
the course of their employment dates back to the 1920s and its
likely purpose is to cover the carriage of a helper as a front seat
passenger as otherwise the vehicle would fall into the private tax
class. The provision was never intended primarily to provide a
mode of transport for employees,

the acceptance of insurance companies to the manner in which
employees are conveyed behind the driver is a matter between the
applicant and the insurance company.
Applications may also enquire as to the change and the fact that their vehicle
was/is already accepted as an adapted goods vehicle. The position is that a
vehicle can only be taxed for 3/6/12 months and each application is a new
application although the term “tax renewal” is used. The over-riding reason for
the change is that people are putting the seats back in their vehicles. If the
applicant responds that they would not do such a thing, then they should have
no problem meeting the required conditions to adopt their vehicle.
On a general note, to be taxed as a goods vehicle, the goods must be
conveyed in the course of trade or business, including agriculture. Having
regard to article 3 of the 1992 Regulations, which provides that a licensing
authority must be satisfied that a vehicle is correctly taxed, the applicant,
particularly in the case of small vans, crew cabs and adapted vehicles, may
be asked to supply a copy of their “Notice of Tax Registration Form” issued by
the Revenue Commissioners. This notice, copy enclosed, is a confirmation of
registration for tax purposes. The format of the notice may vary but will be on
Revenue headed paper and will cover the question of tax registration.
Applicants should be informed that the sole purpose of requesting this tax
notice is to satisfy the trade or business requirement to tax a goods vehicle
and has nothing to do with tax compliance. In addition applicants should
complete the “Goods Declaration Form RF 111A” and be made aware that if
the vehicle is used in any private capacity it must be taxed at the private rate.
Your co-operation in this matter is appreciated.
Yours sincerely,
John Keenan