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Motor Tax

  • Motor Tax

    Driving Licences

    Driving Licences and Learner Permits are no longer issued by Cork County Council.

     

    Driving Licence spplications are now dealt with by the National Driver Licence Service.

     

    All applicants must present themselves in person at the offices of the N.D.L.S. to submit their application for driving licence or learner permit.

     

    N.D.L.S. Offices in Cork are located at:

     

    • Copley Street, Cork City.
    • 1st Floor, Cork Co-Operative Marts, Marsh Road, Skibbereen.

     

    Please check out www.ndls.ie for further information or phone 0761 087880.

     

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    Motor Tax Office, 
    Cork County Council,
    Model Business Park,
    Model Farm Road,
    Cork.
      
    Directions to the Motor Tax Office and Map

    Opening Hours: 9:15 am. to 4:00 pm.- including lunch  (Monday to Friday)
     
    Tel. No: 021 - 4544566
    Fax No: 021 - 4341007
    Email: motortax@corkcoco.ie

     

     Motor Tax

     

     

    Motor Tax Online is a secure service provided by the Department of Transport, which allows motor tax customers to tax their vehicles online with the PIN Number on their motor tax renewal notice RF100B which is sent by the Department of Transport.

     

    A facility called "PIN Retrieval" has been added to www.motortax.ie for customers who have not received a reminder or have lost their reminder to go online and retrieve their PIN. The customer must enter their registration number and address as it appears on their Vehicle Registration Certificate and enter an e-mail address where the PIN will then be sent.

     

    Customers can now also tax online after a change of ownership has ben recorded on the NVDF. The online service will look for Motor Tax from the date of sale and the customer can apply for a PIN under the "PIN Retrieval" facility if they have not received an advance reminder in the post.

     

     

    The Department of Transport maintains and supports the National Vehicle & Driver File (NVDF) which is the national database containing all motor tax and driving licence data. They also process change of ownership transactions for vehicles registered after 1st January 1993.

     

     

     

    Address: Shannon Town Centre, Co. Clare

    Online queries: Telephone: 0818411412

    Email: motortax@transport.ie

    Website: www.motortax.ie

    Change of ownership queries: Telephone:  0818411412

    Website: www.transport.ie

     

    DEPARTMENT OF ENVIRONMENT, COMMUNITY & LOCAL GOVERNMENT

    The policy and legislation in relation to motor tax is set down by the Motor Tax Policy Section, Department of Environment, Community, & Local Government.

    Address: Custom House, Dublin 1

    Telephone: 01 888 2000 or 1890 20 20 21

    Website: www.environ.ie

     

     

     

     


    Generally, vehicles are taxed for three, six or twelve monthly periods. If your tax has lapsed for a month or more you are required to pay arrears in addition to the appropriate rate of duty.

    New Vehicles:

    • Form RF.100 (available from Motor Dealer)
    • Fee  (click here for current motor tax rates - Do not send cash in the post)

    Renewal of Motor Tax:

    • RF 100B (computerised reminder issued by Vehicle Registration Centre, Shannon) or Motor Tax Renewal Form ( RF100A) available from motor taxation offices, public libraries and Gárda Stations.
    • Fee
    • Goods vehicles may require a  Commercial Vehicle Roadworthiness Test.  Further information may be obtained from the RSA.

    It is now possible for the owners of commercial vehicles to renew their tax online (renewal option only). Similar to the online service for passenger cars, to avail of the new facility commercial owners will require a credit/debit card, internet access to the website www.motortax.ie as gaeilge: www.motarchain.ie  and a unique PIN, provided with their motor tax reminder notice. Vehicles must have a current roadworthiness certificate (valid from the beginning of the new licensing (motor taxation) period) and in the case of light goods vehicles (vehicles whose design gross vehicle weight is less than 3,500 kg), the owner must have already submitted form RF111A (declaration that the vehicle will only be used as a goods carrying vehicle in the course of the owners business) to the local motor tax office.

     

     For first time taxing of a  goods vehicle by an applicant:

    • Goods vehicles that have a Gross Vehicle Weight of 3500kgs or less require a completed Form RF 111A - Goods Declaration Form.  It  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. Proof of commercial insurance shall also be required with each application.

     

    The following procedures for First Time Taxing of Goods Vehicles not exceeding 3,500kg DGVW by Cork County Council:-
    1. Completed RF100 Application and/or RF100A if change of ownership
    2. Goods Only Declaration Form RF111A completed and stamped at Garda Station
    3. Original Current Certificate of Insurance stating that the vehicle is insured as a commericial vehicle.

    4. Current Vehicle Registration Certificate stating that the vehicle is registered in Cork City or County.
     


    Imported Vehicles:

    • RF.100 Form (available from Revenue Commissioners)


    Exempt Vehicles:

    • state-owned vehicles,
    • diplomatic vehicles,
    • vehicles exempted under the Disabled Drivers and Disabled Passangers (Tax Concessions) Regulations, 1994 (S.I. No. 353 of 1994),
    • 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 pernamently 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,
    • 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

    I wish to change the name or address on my vehicle documentation. What do I need to do ?

    If you hold a Vehicle Licensing Certificate or a Vehicle Registration Certificate for your vehicle, you should enter the details of your new name and/or address on the reverse side of this document and send it to :

    The Vehicle Registration Unit,
     Department of Transport, Tourism and Sport,
    Shannon Town Centre,
    Co. Clare

    Your new details will be updated and the replacement Vehicle Registration Certificate will be sent to you outlining the changes in due course.

    If you hold a Registration (Log) Book for your vehicle you must send it to your local Motor Taxation Office together with a note detailing the change of name and/or address. Your details will then be updated and the Registration (Log) Book will be returned to you.

    Note : In the case of a change of name, one of the following must also be submitted:
    1) Marraige Certificate - if change of name is by marraige.
    2) Birth certificate - if you are reverting to your maiden name.
    3) Solicitor's Letter - if you are changing your name by deed poll.

     

    I have changed the engine in my vehicle. What must I do to update my vehicle's documentation details ?

    You need to : Complete a Change of Particulars [ Form RF111 ] and send it to your Local Motor Taxation Office together with one of the following, whichever is applicable: the Registration (Log) Book, the Vehicle Licencing Certificate, Vehicle Registration Certificate, the respective section on form RF111 must be completed by  garage confirming the serial number and size of new engine. For vehicles with Registration (Log) Books, the new details will be updated on this document by the Motor Taxation Office and returned to the owner. In all other cases an updated Vehicle Registration Certificate will be issued to the owner by the Vehicle Registration Unit in due course.

    What circumstances is form RF111 required?

    This form should be used when any of the following listed items have changed since the vehicle was last taxed.

    • Vehicle engine
    • Unladen weight (goods vehicles only)
    • Vehicle colour
    • Seating capacity (large public service vehicles and youth or community buses only)
    • Vehicle body type
    • Vehicle tax class

     What do I need to tax a Motor Caravan?

    • Application Form fully completed and signed.
    • Name of Insurance Company, Policy Number and expiry date of Certificate
      Payment may be made by cheque, made payable to Cork County Council, postal order, money order, cash or credit card. Do not send cash in the post.
    • On the first taxing of a motor caravan since October, 1998, it is necessary to contact Revenue Commissioners on (021) 6027000  to arrange inspection and obtain the appropriate Vehicle Registration Certificate.
    • On first taxing it is also a requirement that a special Motor Caravan Declaration be signed and submitted with tax application.
    • Motor Caravans must be tested on the fourth anniversary of first registration and thereafter every two years until the vehicle is ten years old, after which annual testing applies. This is identical to the test frequency for cars at NCT with annual testing of ten year old vehicles commencing since 1st June 2011.
       

      Motor Caravans registered prior to 1980 are exempt from testing.

     

    Lost Documents

    • Complete form RF134 declaring what documents were lost and have it witnessed at your garda station.
      State whether you need a Replacement log book, vehicle licensing certificate or tax disc and enclose the appropriate fee - see below.

     

    • The fees for replacements are:  
    1. Tax Disc € 6.00
    2. Log Book / Vehicle Licensing Certificate / Vehicle Registration Certificate €12.00
    3. Trailer Licence Card €6
    • We can only accept applications for replacement documents from the registered owner of the vehicle at the time of application.


    How to Apply for Trade Plates

    Trade Plates are special registration plates obtained by motor traders/repairers. Each County Council obtain their own supply of trade plates on an annual basis.
    The uses of the plates by motor traders/repairers are restricted to legitimate uses in connection with the motor trade e.g. not used after 6pm or at weekends & public holidays. They are issued for a period of one calendar year. The bulk of trade plates are issued in the first three months of the year.

    The following is required:

    • Form R700 must be completed.
    • Garage Code must be given, this code is obtained from VRU, Shannon by the motor trader/repairer. 
    • V.A.T number must be included on the form 
    • Rate Account number or Planning permission number and date permission granted 
    • Application must be accompanied by Irish certificate of garage insurance and appropriate fee.
    • Evidence of valuation for Rating purposes of the applicant's premises or, if the premises are new and not yet valued, evidence of Planning Permission.
    • If applying for a second set of plates the garage must prove they are necessary, i.e. prove increased usage

    Disabled Drivers and Passengers Information

    The Disabled Drivers and Disabled Passengers Scheme provides a range of tax reliefs linked to the purchase and use of vehicles by disabled drivers and disabled passengers in Ireland.

    This application form is available from the Central Repayments Office.


    Central Repayments Office
    Office of the Revenue Commissioners
    Coolshannagh
    Monaghan


    Tel:+353 (0)47 38010
    Fax:+353 (0)47 84962


    Disabled Person's Parking Card


    The Disabled Person's Parking Card (with the EU logo) is for people with disabilities, whether they are drivers or passengers, and allows them to park in designated areas.


    Further information is available from:

    Irish Wheelchair Association,
    National Mobility Centre,
    Ballinagappa, Road,
    Clane,
    Co. Kildare.

    Tel: 045 893094


    Disabled Drivers' Association of Ireland,
    Ballindine,
    Co. Mayo

    Tel: 094-9364266

    Legal Enquires


    Garda Enquiries

    In cases where the Garda Siochana want to take proceedings against a vehicle owner who has no current tax disc or insurance disc; or has committed a parking or other traffic violation, the Motor Tax Office may be asked to give details of ownership of the vehicle and/or certify the last occasion on which it was taxed.

    Enquiries by Traffic Wardens

    Traffic Wardens may take proceedings against vehicle owners in respect of not having a current tax disc or insurance certificate, or in respect of violations of local traffic bye-laws, and for this purpose the Motor Tax Office may be asked to give details of ownership of the vehicle/and or certify the last time on which it was taxed.

    Enquiries from Solicitors, Insurance Companies & Other Motor Tax Offices

    In cases where legal proceedings are being taken in relation to traffic accidents or violations, the Motor Tax Office may be asked to certify ownership of a vehicle or vehicles involved. There is a fee of 6 Euro charged to Solicitors and Insurance Companies.

    Refund of Motor Tax

    All refund applications must be made on form RF120 and stamped at your local Garda Station.


    The Vehicle Licensing Certificate/Vehicle Registration Certificate/ Log Book (unless vehicle is scrapped), Tax Disc and supporting documentation must accompany the RF120.

    or

    If VLCs, VRCs, Log Books or Tax Discs are missing an RF134 also needs to be signed and stamped at the local Garda Station.

    Types Of Supporting Documentation Needed

    • For scrapped vehicle refunds, a cert of destruction from an authorised treatment facility must be presented.
    • For Stolen Vehicles,  the Garda Report is required.
    • For vehicles sent permanently out of the state, proof of exportation is needed, e.g. exportation documents stating date and vehicle registeration / re-registeration documentation of vehicle.
    • For vehicles not used because of owner illness/injury, a medical certificate of illness from a doctor is required for the period in question.
    • For absence from the State, a letter from Defence Forces, employer or college is required stating dates of absence.


    Vehicle being "off the road" does not qualify for a refund.

    Applications for refunds should be made on form RF120 and the tax disc surrendered to the Motor Taxation Office as soon as possible after the removal of the vehicle from use. There must be 3 months un-expired tax left on the disc on surrender.

    Vehicle not used since issue of disc qualifies only immediately after issue of disc.

     

    Motor Tax Classification of Vehicles converted Post Registration


     

    Following on from the appointment by the Revenue Commissioners of the National Car Testing Service (NCTS) to carry out a range of vehicle registration functions on their behalf, the issue of the classification for motor tax purposes of vehicles converted post registration has arisen. This note sets out the procedure which should be followed in these cases.

     

    "Conversion" is defined in VRT legislation as follows:-

    "...means the modification of the vehicle in such manner that it no longer retains all of the characteristics of the vehicle category under which it is certified for type approval purposes."

    Revenue requires a Vehicle Owner's Declaration of Conversion (form VRTCONV), supported by a Suitably Qualified Individual Declaration of Conversion (template VRTCONVSQI), only in the following circumstances:-

     

    1. change of EU Vehicle Category, and/or
    2. change in the number of seats, and/or
    3. change in the number of seatbelt fittings, and/or
    4. change of EU Bodywork

     

    A person wishing to obtain motor tax for a previously registered vehicle should, provided one or more of the above circumstances apply, first be asked to comply with the Revenue VRT procedures in relation to conversions, i.e. the vehicle must be certified by a Suitably Qualified Individual (SQI) as to the quality of the conversion and the accuracy of the declaration. The owner declaration on Revenue form VRTCONV stamped by the SQI and an accompanying declaration by the SQI on headed paper should be posted to The Revenue Commissioners, Central Vehicle Office, Rosslare Harbour, Co. Wexford, where the conversion will be assessed to determine if additional VRT is due.

     

    If none of the four circumstances outlined above apply, then the person should not be directed to Revenue.

    Post assessment the Central Vehicle Office will return a copy of the VRTCONV form to the applicant, stamped to indicate it has been assessed.  This form should then be included in the motor tax application to tax the converted vehicle.

    Applications for motor tax for newly converted vehicles should only be accepted when all the above procedures have been carried out.


     Form VRTCONV can be found on www.revenue.ie

     

     

     Trailer Licences

    Changes to the requirements for first licensing of Heavy Goods Trailers


    From 29th October 2012, there are new rules coming into effect in relation to the first licensing in Ireland of heavy goods trailers.


    A Heavy Goods Trailer is a trailer with a Gross Vehicle Design Weight greater than 3500 Kgs.


    For more information, please read the following document Heavy Goods Trailers Stakeholder Note amendeded Oct 2012

     

     


    All of the relevant forms are listed below:

    • TF100   used for the registration and licensing of trailers / semi-trailers.
    • TF200   used to register change of ownership.
    • T300A Weight identification certificate for a type approved/imported trailer.
    • TF300B  Weight identification certificate for a trailer outside of the scope of type approval.

    Additional Information

    An articulated vehicle (i.e. vehicle and semi-trailer) is regarded as a single vehicle and motor tax is payable on the basis of the unladen weight of the tractor unit plus the unladen weight of the heaviest semi-trailer which will be used at any time during the period of the licence. Additional duty is not otherwise payable in relation to the use of a vehicle to draw a trailer or side car.

    When calculating quarterly or half-yearly rates cent should always be disregarded.

    Arrears in excess of one month should be calculated by multiplying the arrears rate for one month by the number of months involved and ignoring the cent in the result.
     

     


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