Other Vehicles


Recovery vehicles are vehicles which are for use by the motor trade soley for the lifting, towing and transporting of a disabled vehicle, and must have:

  • A winch or lifting equipment permanetly fitted to the vehicle
  • At least 2 flashing beacons in working order
  • The words "Recovery Vehicle" must be inscribed on all sides of the vehicle

The requirments for taxing purposes are:

  1. If the vehicle is already registered as a Recovery Vehicle and there has been a change of ownership, it must be inspected by the Authorised Officer to vertify it still fulfils the above physical requirements
  2. RF100for the first time taxing or Tax Renewal Form RF100A or RF100B fully completed and signed
  3. Copy of current Insurance policy - this must be Motor Trader Insurance
  4. Recovery Vehicle Declaration Form RF111B
  5. Appropriate Fee

Note: once the vehicle is 1 year old or over, it must undergo an annual roadworthiness test. There is no longer a requirement for an owner to present their current Pass Statement or Certificate of Roadworthiness to the Motor Tax Office as vehicle testing results are now recorded by the Road Safety Authority.



A vehicle is classed as vintage/ veteran once it is 30 years old from the date of manufacture.

The requirments for taxing purposes are:

  1. Registration documents clearly showing date of manufacture. If these are not in the possession of the owner and no record exists in the Motor Tax Office or Department of Transport, the vehicle must be re-registered.
  2. Tax Renewal Form RF100A fully completed and insurance details entered
  3. Appropriate fee


The purpose of a motor caravan is temporary living accommodation and the entire rear compartment of the vehicle must be used only for this purpose, and contain specific fixtures and fittings.

The requirements for taxing purposes are:

  1.   RF100 for first time taxing or Motor Tax Renewal Form RF100Aor RF100B fully completed and signed
  2.   Motor caravan declaration form Motor Caravan Declaration Form
  3. Confirmation of current Insurance details
  4. Current Road Worthiness Certificate. Motor Caravans must be tested on the fourth anniversary of first registration and thereafter evey 2 years until the vehicle is 10 years old after which annual testing applies
  5.   Appropriate Fee 


To obtain exemption from Tax contact Central Repayment Office, Customs and Excise, M:TEK11 Building, Armagh Road, Monaghan, Locall 1890606061 Telephone 04762100

To tax a new vehicle, you will need:

1.       Completed Form  RF100 from motor dealer or NCT Centre

2.       Evidence of Exempt Status. 

To tax a used vehicle not previously taxed as exempt, you will need:

1.       Completed Change of Particulars Form RF111 (English) – to change status to exempt and also fully completed with renewal details

2.       Evidence of Exempt Status

3 VRC (Vehicle Registration Certificate)

4.       The following specific use vehicles are exempt from the requirement to pay motor tax:

·         State-owned vehicles

·         Diplomatic vehicles

·         Vehicles exempted under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. No. 353 of 1994), [Applications for exempt status are made to the Central Repayment Office, Customs and Excise, M:TEK11 Building, Armagh Road, Monaghan, Locall 1890606061 or telephone 047 62100

To obtain badges/ stickers for an exempt vehicle contact Disabled Drivers Association, Ballindine Co. Mayo (094)9364266

·         Vehicles (including any cycle with an attachment for propelling it by mechanical power) not exceeding 400 kilograms in weight unladen adapted and used for invalids

·         Vehicles which are used exclusively for the transport (whether by carriage or traction) of lifeboats and their gear or any equipment for affording assistance towards the preservation of life and property in cases of ship-wreck and distress at sea

·         Vehicles which are used exclusively for mountain and cave rescue purposes

·         Vehicles which are used exclusively for underwater search and recovery purposes

·         Vehicles which are used exclusively for the transport (whether by carriage or traction) of road construction machinery which is built in as part of such vehicle or otherwise permanently attached thereto, carries no load except articles or materials used for the purpose of the road construction machinery and is used for no purpose other than the construction or repair of roads, [i.e. Road Roller, Road Marking Vehicle, Tar Sprayer]

·         Refuse carts, sweeping machines or watering machines used exclusively for cleansing public streets and roads

·         Ambulances, road-rollers or fire engines

·         Vehicles kept by a local authority and used exclusively for the purpose of their fire brigade service


Large Public Service Vehicle

For first taxing of a new or imported bus or public service you need:

  • Completed application form RF100(available from Garage, or imported from NTCS)
  • PSV Licence, School Bus licence (Article 60), Taxi, Hackney or Limousine Licence
  • Approriate Fee
  • Insurance Details
  • Current CRW if over 1 year old.

To renew motor tax you need:

  • Completed application Form RF100A or RF100B
  • PSV Licence, School Bus Licence (Article 60 Licence)
  • Appropriate Fee
  • Insurance Details
  • Current Certificate of Roadworthiness/NCT Cert

Youth/ Community Buses

Youth/Community Buses are vehicles owned and operated by Charitable or Non-Profit

Organisation or Youth/Community Groups which attracts a reduced rate of tax.

To be considered for tax as a Youth/Community Bus, the owner must have letter of confirmation from the Community group, HSE, etc outlining in detail the purpose the vehicle is being used for. The vehicle is not to be used for hire or reward. Declaration of Use as Youth or Community Bus form

Taxation of Quad Bikes

  • Vehicle must be registered with Revenue Commissioners and have a valid number plate.
  • Tax Renewal form RF100A must be fully completed & signed ensuring insurance details are entered.
  • If it has a tow bar attached- it is classed a general haulage tractor
  • No tow bar- it is taxed as a private vehicle & taxed based on cc of engine
  • Appropriate Fee.

Agricultural Tractors :

In the case of Argicultural Tractors, an Agricultural Tractor Declaration (available from Motor Tax Office) must be completed by the registered owner, and witnessed at the Garda station and submitted with tax application when the registered owner of the vehicle is taxing the vehicle for the first time. Agricultural Tractor Declaration Form






  • EU Sturctural Fund
  • European Union