Farmers Should Check New Motor Tax Rules Before End of September Deadline – Doyle

IFA Farm Business Chairman Tom Doyle has advised farmers to make themselves fully aware of changes that have been made to the motor tax regulation, and to make arrangements for their particular situation before the end of the month.

Farmers buying a new or second hand tractor and who do not intend to use it immediately, will have ten days from the date of purchase (as specified in the registration document or the notification of transfer of vehicle ownership) to furnish a declaration of non-use. In that case, the declaration will commence from the first day of the month in which the sale takes place, or the first day of the month of registration in the case of new vehicles. In the case of a second hand tractor the farmer should not be liable for any tax arrears of a previous owner as is currently the situation.

Tom Doyle said a three-month transition period, which will expire on September 30th has been put in place to allow owners whose vehicles have been ‘off the road’ to either pay outstanding arrears or make a prospective declaration of non-use. If you want to declare your vehicle off the road before the 1st of October 2013 the procedure you must follow depends on the following circumstances:

  • If your vehicle has been off the road and you want to put it back on the road, you need a Garda to witness your signature to the statement on Motor Tax Renewal Form RF100A or a Change of Particulars Form RF111 stating that your vehicle had not been in use in a public place, when renewing your motor tax.
  • If you have been using your vehicle and now want to take it off the road, you must follow the new procedure using Form RF150.
    If your vehicle has been off the road and you want to continue to keep it off the road, you must submit to your motor tax office the following;
  • Form RF100A or Form RF111, witnessed by a Garda and declaring the period it has been off the road
  • Form RF150 declaring the period it will be off the road in the future.

Tom Doyle warned that failure to declare a vehicle off the road before the deadline could result in a significant tax liability for motorists if they subsequently decide to put the vehicle back on the road and tax In this instance by putting the vehicle back on the road, the motorist would be liable for arrears as far as when the vehicle was last taxed or when it was originally registered (if it was never taxed).

Under the new law, motorists who do not have an up-to-date motor tax disc from October 1st will no longer be able to claim that their vehicle was off the road. The change means that motorists must now make a non-use declaration in advance of a vehicle being taken off the road for a period of between three and 12 months. Motorists will no longer be obliged to make such declarations at a Garda station, but instead submit a “Declaration of Non-Use of a Motor Vehicle Form” RF150 to their motor tax office.

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