S.I. No. 318/1992 - Vehicle Registration and Taxation Regulations, 1992

Type Statutory Instrument
Publication 1992-11-05
Last updated 2025-06-24
State In force superseded text
Text As published
articles 23

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

14 amending acts · 2025-06-24, S.I. No. 268/2025 - Vehicle Registration and Taxation (Amendment) Regulations 2025

Reform history JSON API

S.I. No. 318 of 1992.

VEHICLE REGISTRATION AND TAXATION REGULATIONS, 1992.

The Revenue Commissioners, in exercise of the powers conferred on them by section 141 of the Finance Act, 1992 (No. 9 of 1992), hereby make the following Regulations:

1.

1.

These Regulations may be cited as the Vehicle Registration and Taxation Regulations, 1992.

2.

2.

Regulations 1, 2, 4, 13, 14, 15, 16, 17, 18, 19 and 21 shall come into operation on the 9th day of November, 1992.

3.

3.

Regulations 3, 5, 6, 7, 8, 9, 10, 11, 12 and 20 shall come into operation on the 1st day of January, 1993.

4.

4.

In these Regulations—

"the Act" means the Finance Act, 1992 (No. 9 of 1992);

"approved", "approved of" and "prescribed" mean, respectively, approved, approved of and prescribed by the Commissioners;

"authorised person", "certificate", "the Commissioners", "deal", "licensing authority", "the register" and "vehicle" have, respectively, the meanings assigned to them by Chapter IV of Part II of the Act;

"distributor" means a person who holds an exclusive franchise to bring into the State for sale particular makes and models of vehicles;

"registration office" means an office established by the Commissioners at which declarations under section 131 of the Act may be made for the purpose of registration;

"tax" means vehicle registration tax.

5.

5.

The conditions referred to in paragraph (b) of the definition of "category A vehicle" in section 130 of the Act shall be as follows:

( a ) an opening referred to in subparagraph (ii) of the said paragraph (b) shall be closed and sealed by being completely covered by means of a panel made of rigid metal or other strong, opaque rigid material and fixed permanently in place,

( b ) (i) the floor referred to in subparagraph (iv) of the said paragraph (b) shall be constructed of rigid metal, shall be fixed permanently to the sides of the vehicle and shall cover over any area which might be suitable for use as a footwell or seatwell to the rear of the driver's seat so as to render the latter area level with, or generally level with, the remainder of the floor to the rear of the driver's seat, and

and

( c ) in paragraphs (a) and (b) of this Regulation "fixed permanently" means secured by means of continuous seam welding, adhesive bonding, spot welding or brazing and, in the case of spot welding, the welds shall be sufficiently close to each other to ensure a satisfactory seal, being normally not more than 40 millimetres apart, and, in the case of adhesive bonding, the bonding agent shall be approved by the Commissioners.

6.

6.

The register shall consist of the declarations for registration, and the declarations concerning conversions made under section 131 of the Act and any other changes to a vehicle for which declarations are required, as accepted by the Commissioners. All information on the register may be recorded on computer, or on such other medium as the Commissioners may determine.

7.

7.

(1) A declaration under section 131 (2) (a) of the Act shall be in the form numbered VRT 3, VRT 4 or VRT 5, as appropriate to the vehicle in question, in the Third, Fourth and Fifth Schedules to these Regulations, or in such other form as the Commissioners may specify and the particulars of the vehicle concerned declared to the Commissioners under the said section 131 (2) (a) shall be those required to be given on such of those forms as is appropriate.

the make and model of the vehicle,

its registration number,

the number of its seats and windows,

the cubic capacity of its load space,

the length of its floor behind the driver's seat, and

its unladen weight,

and such other particulars, if any, as the Commissioners may specify.

These particulars shall be declared to the Commissioners in such form as they shall decide.

8.

8.

(1) A person not being an authorised person who manufactures or brings into the State a vehicle which is not exempt from registration under section 135 of the Act, shall bring the vehicle to a registration office and make a declaration under section 131 of the Act in relation to the vehicle not later than the next working day after its manufacture or arrival in the State or, in the case of a vehicle which requires the making of a customs entry on arrival in the State, not later than the next working day after its release from customs control.

9.

9.

(1) The identification mark assigned by the Commissioners under section 131 (5) of the Act to a vehicle entered in the register (in this Regulation referred to as "the identification mark") shall consist of:—

( a ) the third and fourth numerals of the year in which the vehicle is first brought into use,

( b ) an index mark, as provided for in the table to paragraph 4 of the First Schedule to these Regulations, corresponding to the functional area of the licensing authority in which the owner at the time of registration ordinarily resides,

( c ) a number which when combined with the appropriate numerals and mark aforesaid produces a unique combination,

( d ) in the case of a vehicle which the Commissioners are satisfied was constructed or first brought into use more than 30 years prior to the time of registration, and the person applying for registration so requests, an index mark ZV and a unique number.

10.

10.

The form and contents of a certificate of registration issued under section 131 (5) of the Act shall be as set out in the Second Schedule to these Regulations, or in such other form as the Commissioners may specify.

11.

11.

(1) A certificate shall be sent by post to the person who is named therein as the owner or, at the discretion of the Commissioners in exceptional circumstances, shall be sent by post to the registration office to which the declaration under section 131 of the Act was made for collection by the person aforesaid.

12.

12.

The frame number and engine number, in the case of a motor-cycle, and the chassis number and engine number, in the case of all other vehicles, shall be exhibited permanently in a legible form and in an accessible position on a vehicle.

13.

13.

(1) A declaration for the purposes of section 133 (2) (a) of the Act shall be made in writing to the Commissioners at least 21 days before the delivery out of the premises of the person making the declaration of a vehicle of the model and specification to which the declaration relates.

14.

14.

(1) An application for an authorisation under section 136 of the Act shall be made in writing to the Commissioners and the applicant shall furnish to the Commissioners, for the purposes of the said section, such information as they may reasonably require in such form (if any) as they may specify.

( a ) carries on a business referred to in subsection (1) of the said section 136 at premises occupied by him,

( b ) satisfies the Commissioners that the business is carried on other than on a casual or part-time basis, and

( c ) is registered under the Value-Added Tax Acts, 1972 to 1992, for the purposes of the business aforesaid.

15.

15.

(1) As soon as may be after bringing a new, unregistered vehicle into the State, an authorised person, being a distributor, shall furnish to the Commissioners particulars of the vehicle in writing in such form (if any) as they may specify.

16.

16.

(1) An application for permission to defer the payment of tax under section 136 (6) of the Act shall be made to the Commissioners in writing and shall be accompanied with particulars in writing of arrangements for payment of the tax.

17.

17.

(1) An authorised person shall keep in a permanent form, approved by the Commissioners, records of:

( a ) all unregistered vehicles received by him or manufactured by him;

( b ) all additions, accessories or options fitted or attached to or supplied with unregistered vehicles disposed of by him in the course of his business;

( c ) all registered vehicles which are converted by him;

( d ) all unregistered vehicles sent out of his premises temporarily for display or exhibition;

( e ) all unregistered vehicles delivered by him to another authorised person;

( f ) 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;

( g ) all unregistered vehicles disposed of in a manner other than those aforesaid.

Provided that this Regulation shall not require the retention of records or documents in respect of which the Commissioners notify the authorised person concerned that retention is not required, nor shall it apply to the books and papers of a company which has been disposed of in accordance with section 305 (1) of the Companies Act, 1963 (No. 33 of 1963).

18.

18.

An authorised person shall, when required to do so by the Commissioners, furnish to them a true and accurate account in such form as the Commissioners may require, in respect of such period as the Commissioners may specify, of—

( a ) all unregistered vehicles received or manufactured by him, and

( b ) all registered vehicles converted by him,

and the account shall identify each vehicle and give particulars of any such vehicles held by him and, in the case of such vehicles disposed of by him, particulars of their disposal.

19.

19.

An authorised person shall, when required to do so by the Commissioners, make proper entry with them of each premises in which he intends to carry on a business referred to in section 136 (1) of the Act by identifying each such premises in such manner as the Commissioners may specify and declaring which such business he intends to carry on in the premises.

20.

20.

For the purposes of section 138 (7) of the Act, the time limit within which an appellant shall pay an amount of tax underpaid shall be one month from the date of the determination of the relevant appeal by the Commissioners.

21.

21.

Where, as respects any class of persons, the Commissioners so allow and subject to any conditions which they may think fit to impose, compliance, in whole or in part, with any of these Regulations shall not be required.

FIRST SCHEDULE

Form of Identification Marks

1.

The following provisions shall be complied with in respect of identification marks to be exhibited on vehicles entered in the register.

2.

The identification mark of a vehicle shall be displayed on a rectangular plate which shall correspond with either Diagram No. 1 or Diagram No. 2 shown below.

Diagram No. 1

Diagram No. 2

3.

( a ) The plate on which an identification mark is exhibited (in this Schedule referred to as "the plate") shall not contain any words, letters, numbers, emblems or other marks of any kind other than those required under this Schedule.

( b ) The identification mark shall not incorporate the figure nought unless such figure forms part of the identification mark assigned to the vehicle by the Commissioners.

4.

The plate shall exhibit the placename set out in the Table to this paragraph opposite the mention in the Table of the index mark on the plate, the flag of the European Communities and the letters IRL all of which shall be arranged in conformity with this Schedule.

TABLE

INDEX MARKS AND CORRESPONDING PLACENAMES

Index Mark Corresponding Placename Index Mark Corresponding Placename Index Mark Corresponding Placename
CW Ceatharlach L Luimneach RN Ros Comáin
CN An Cabhán LS Laois SO Sligeach
CE An Clár LM Liatroim TN Tiobraid Árann
C Corcaigh LK Luimneach TS Tiobraid Árann
D Baile Átha Cliath LD An Longfort W Port Láirge
DL Dún na nGall LH Lú WD Port Láirge
G Gaillimh MO Maigh Eo WH An Iarmhí
KY Ciarraí MH An Mhí WX Loch Garman
KE Cill Dara MN Muineachán WW Cill Mhantáin
KK Cill Chainnigh OY Úibh Fhailí
5.

The periphery of the plate shall be marked all around by a black border having a stroke width of 5 millimetres and the plate shall be made of metal or plastic.

6.

An identification mark which is exhibited on a metal plate shall be embossed by being raised above the flat surface of the plate and shall form part of the plate.

7.

An identification mark which is exhibited on a plastic plate shall be affixed with an adhesive substance to the rear of the plate and be so affixed that it cannot be readily detached therefrom.

8.

A plate made of plastic shall be constructed of transparent material of at least 2.5 millimetres in thickness.

9.

The identification mark and placename shall be formed of black characters and shall be exhibited on white reflex reflective material so that the identification mark appears at all times from the front of the plate as black characters on a white background.

10.

The flag of the European Communities shall appear as a circle of twelve gold stars against a blue background (of a colour shade generally known as royal blue); the centrepoints of the twelve stars shall form a circle with a radius of 15 millimetres and the straight lines forming the apexes of the stars shall be 4 millimetres in length.

11.

The letters IRL shall appear in white letters on the blue background of the flag of the European Communities underneath the circle of stars and each such letter shall have a height of 20 millimetres and a stroke width of 4 millimetres. The total width of the space taken by each of the letters R and L shall be 12 millimetres. The distances between adjoining letters shall be uniform.

12.

The blue background and gold stars of the flag of the European Communities and the white letters IRL shall be formed of reflex reflective material.

13.

The placename shall appear in black letters above the identification mark and each letter of the placename shall have a height of not less than 12 millimetres and a stroke width of not less than 3 millimetres. The total width of the space taken by each letter (other than the letter I) shall be not less than 9 millimetres. Where an accented vowel occurs in the placename the length accent character shall have a height of 2 millimetres above the letter. The distances between the nearest parts of adjoining letters shall be uniform. Where the placename comprises more than one word the distances between the nearest letters of adjoining words shall be uniform and not less than three times the distance between adjoining letters.

14.

The identification mark shall appear in black characters and each letter or figure shall have a height of 70 millimetres and a stroke width of 10 millimetres. The total width of the space taken by each letter or figure (other than the letter "I" or the number "1") shall be 36 millimetres. The distances between adjoining letters and adjoining figures shall be uniform and shall be not less than 8 millimetres.

15.

The distance between the inner edge of the blue background of the flag of the European Communities and the first letter of the placename shall be equal to the distance between the last letter of the placename and the inner edge of the black border on the right-hand side of the plate and shall be not less than 8 millimetres.

16.

In the case of an identification mark which is exhibited on a plate in conformity with Diagram No. 1 shown in paragraph 2 of this Schedule—

( a ) the external size of the plate shall be 520 millimetres in width and 110 millimetres in height;

( b ) the blue background of the flag of the European Communities shall extend vertically from the inner edge of the black border at the top of the plate to the inner edge of the black border at the bottom of the plate and shall extend horizontally for a distance of 40 millimetres from the inner edge of the black border on the left-hand side of the plate;

( c ) the distance between the inner edge of the blue background of the flag of the European Communities and the first figure of the identification mark shall be equal to the distance between the last figure of the identification mark and the inner edge of the black border on the right-hand side of the plate and shall be not less than 8 millimetres;

( d ) the index mark shall be separated from adjoining figures on each side of the index mark by a hyphen with a stroke width of 10 millimetres which shall extend horizontally for a distance of 22 millimetres; the distances between each hyphen and the nearest part of any adjoining letter or figure shall be uniform and shall be not less than 10 millimetres;

( e ) the margin between the inner edge of the black border at the top of the plate and the nearest part of any letter in the placename (excluding any length accent) shall be 5 millimetres in height;

( f ) the space between the nearest part of any letter of the placename and any letter or figure of the identification mark shall be not less than 4 millimetres in height;

( g ) the space between the nearest part of any letter or figure of the identification mark and the inner edge of the black border at the bottom of the plate shall be not less than 8 millimetres in height.

17.

In the case of an identification mark which is exhibited on a plate in conformity with Diagram No. 2 shown in paragraph 2 of this Schedule—

( a ) the external size of the plate shall be 340 millimetres in width and 220 millimetres in height;

( b ) the blue background of the flag of the European Communities shall be located at the top left-hand corner of the plate and shall extend vertically downwards from the inner edge of the black border at the top of the plate for a distance of 100 millimetres and shall extend horizontally from the inner edge of the black border at the left-hand side of the plate for a distance of 40 millimetres;

( c ) the distance between the inner edge of the blue background of the flag of the European Communities and the first figure of the identification mark shall be equal to the distance between the last letter of the index mark and the inner edge of the black border on the right-hand side of the plate;

( d ) the index mark shall be separated from the figures on the upper line of the identification mark by a hyphen with a stroke width of 10 millimetres which shall extend horizontally for a distance of 22 millimetres; the distances between the hyphen and the nearest part of any adjoining letter or figure shall be uniform and shall be not less than 10 millimetres;

( e ) the distance between the inner edge of the black border at the left-hand side of the plate and the nearest figure on the lower line of the identification mark shall be equal to the distance between the last figure on that line and the inner edge of the black border at the right-hand side of the plate and shall be not less than 40 millimetres;

( f ) the margin between the inner edge of the black border at the top of the plate and the nearest part of any letter in the placename (excluding any length accent) shall be 12 millimetres in height;

( g ) the space between the nearest part of any letter of the placename and the nearest part of any character in the upper line of the identification mark shall be not less than 12 millimetres in height;

( h ) the space between the upper and lower line of the identification mark shall be not less than 12 millimetres in height;

( i ) the margin between the lower line of the identification mark and the inner edge of the black border at the bottom of the plate shall be not less than 12 millimetres in height.

18.

In the case of an identification mark exhibited on a bicycle, an invalid carriage or a pedestrian-controlled vehicle:—

( a ) any of the dimensions prescribed in paragraph 5, 10, 11, 13, 14, 15, 16 or 17 of this Schedule may be reduced to an amount which is not less than half of the amount so prescribed, and

( b ) the plate need not be rectangular provided that the letters and figures thereon comply as nearly as possible with the arrangement shown in Diagram No. 1 or Diagram No. 2 in paragraph 2 of this Schedule or as described in paragraph 19 of this Schedule, as the case may be.

19.

In the case of a bicycle, an invalid carriage or a pedestrian-controlled vehicle on which an identification mark is displayed on a plate generally of the type shown in the said Diagram No. 2, if the dimensions of the identification mark or plate are reduced in accordance with paragraph 18 of this Schedule, the identification mark or plate shall not be held to be in contravention of this Schedule solely because:—

( a ) the flag of the European Communities is at the bottom left-hand corner of the plate, and

( b ) part of the placename is above the flag of the European Communities.

20.

In the case of a vehicle which is provided with an indented space to accommodate a registration plate and the size of the space is such that it can accommodate neither a plate of the dimensions prescribed in paragraph 16 (a) of this Schedule nor a plate of the dimensions prescribed in paragraph 17 (a) of this Schedule, the dimensions prescribed in paragraphs 5, 10, 11, 13, 14, 15, 16 or 17 of this Schedule may be reduced provided that the dimensions as so reduced comply as nearly as possible with the dimensions so prescribed.

21.

An identification mark or plate shall not be held to be in contravention of this Schedule by reason only of failure to comply with the dimensions prescribed in this Schedule provided that:—

( a ) in the case of a prescribed dimension which is 70 millimetres or less, the difference between the dimension of the identification mark or plate and the prescribed dimensions is not greater than 1 millimetre, and

( b ) in the case of a prescribed dimension which is greater than 70 millimetres, the difference between the dimension of the identification mark or plate and the prescribed dimension is not greater than 3 millimetres.

22.

22.

The provisions of paragraphs 2 to 21 of this Schedule shall not apply in the case of a large public service vehicle (within the meaning of the Road Traffic Act, 1961 (No. 24 of 1961)) on which an identification mark is so constructed and used that it is illuminated by transparency or translucency and in such a case the characters of the identification mark shall appear white when the mark is so illuminated and shall appear at all other times white against a black background.

23.

23.

The provisions of this Schedule shall be deemed to be complied with in relation to an identification mark which incorporates the index mark ZV if the identification mark exhibited on the vehicle complies with the provisions of Part I of the Third Schedule to the Road Vehicles (Registration and Licensing) Regulations, 1982 ( S.I. No. 311 of 1982 ).

SECOND SCHEDULE

[image omitted] OWNER PART I
[image omitted] VECHILE REGISTRATION NO. DOCUMENT NO.
If you sell or transfer the vechile to someone esle, Part I of this document should be detached and posted (without postage stamp) to the Central Vechile Office, Freepost, Rosslare Harbour, Co. Wexford. Part II of this document must be handed to the new owner.
PART II

VECHILE REGISTRATION CERTIFICATE

[image omitted]
VEHICLE REGISTRATION NO. SERIAL NO.
--- --- --- ---
Make:
Model:
This Certificate is issued by the Revenue Commissioners. Officers of the Revenue Commissioners, Members of the Garda Siochana, and Officials of the Motor Tax Office may require you produce the Certificate at any time. Colour (s): Body Type:
Enginge Number:
YOU ARE REQUIRED BY LAW T0 NOTIFY YOUR LOCAL VEHICLE REGISTRATION OFFICE OF CHANGES TO ANY OF THE DETAILS 0N THIS DOCUMENT, AS SOON AS THEY OCCUR. Engine Type: Engine Capacity: Chassis/Frame Number: Number of Windows:
Number of Seats:
In the event of a change the boxes overleaf should be completed as appropriate. For further information, please telephone your local Vehicle Registration Office or the Central Vehicle Office. Search Code: Statistical Code: Exemption Code: Vehicle Category:
AT EACH CHANGE OF OWNERSHIP, THIS DOCUMENT MUST BE HANDED TO THE NEW OWNER. WHERE THE VEHICLE IS SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE THIS DOCUMENT SHOULD BE POSTED (without postage stamp) TO THE CENTRAL VEHICLE OFFICE, FREEPOST, ROSSLARE HARBOUR, CO. WEXFORD. Date of Registration: Month and Year of First Registration or Manufacture: Document No.:
RESTRICTION (if any)
RESTRICTION (if any)
Authorised Official

THIS TEAR-OFF SECTION MUST BE DETACHED AND POSTED (without postage stamp) TO THE CENTRAL VEHICLE OFFICE, FREEPOST,ROSSLARE HARBOUR, CO. WEXFORD

NOTIFICATION OF CHANGES You must notify changes IMMEDIATELY by completing the appropriate section(s) below in BLOCK CAPITAL LETTERS, signing the DECLARATION and sending this document to your local Vehicle Registration Office.

SECTION 1 - CHANGE OF VEHICLE PARTICULARS (if applicable) SECTION 1 - CHANGE OF VEHICLE PARTICULARS (if applicable) SECTION 1 - CHANGE OF VEHICLE PARTICULARS (if applicable) SECTION 1 - CHANGE OF VEHICLE PARTICULARS (if applicable) SECTION 1 - CHANGE OF VEHICLE PARTICULARS (if applicable) SECTION 1 - CHANGE OF VEHICLE PARTICULARS (if applicable) SECTION 1 - CHANGE OF VEHICLE PARTICULARS (if applicable) SECTION 1 - CHANGE OF VEHICLE PARTICULARS (if applicable) SECTION 1 - CHANGE OF VEHICLE PARTICULARS (if applicable) SECTION 1 - CHANGE OF VEHICLE PARTICULARS (if applicable) SECTION 1 - CHANGE OF VEHICLE PARTICULARS (if applicable) SECTION 1 - CHANGE OF VEHICLE PARTICULARS (if applicable) SECTION 1 - CHANGE OF VEHICLE PARTICULARS (if applicable) SECTION 1 - CHANGE OF VEHICLE PARTICULARS (if applicable) and date of change and date of change and date of change and date of change and date of change D D D D D M M M M M YEAR YEAR YEAR
A. NEW COLOUR (Insert new basic colour e.g. red, green etc.) A. NEW COLOUR (Insert new basic colour e.g. red, green etc.) A. NEW COLOUR (Insert new basic colour e.g. red, green etc.) A. NEW COLOUR (Insert new basic colour e.g. red, green etc.) A. NEW COLOUR (Insert new basic colour e.g. red, green etc.) A. NEW COLOUR (Insert new basic colour e.g. red, green etc.) A. NEW COLOUR (Insert new basic colour e.g. red, green etc.) A. NEW COLOUR (Insert new basic colour e.g. red, green etc.) A. NEW COLOUR (Insert new basic colour e.g. red, green etc.) A. NEW COLOUR (Insert new basic colour e.g. red, green etc.)
B. NEW/REPLACEMENT ENGINE NUMBER B. NEW/REPLACEMENT ENGINE NUMBER B. NEW/REPLACEMENT ENGINE NUMBER B. NEW/REPLACEMENT ENGINE NUMBER B. NEW/REPLACEMENT ENGINE NUMBER B. NEW/REPLACEMENT ENGINE NUMBER
C. NEW/REPLACEMENT ENGINE CAPACITY C. NEW/REPLACEMENT ENGINE CAPACITY C. NEW/REPLACEMENT ENGINE CAPACITY C. NEW/REPLACEMENT ENGINE CAPACITY C. NEW/REPLACEMENT ENGINE CAPACITY C. NEW/REPLACEMENT ENGINE CAPACITY C. NEW/REPLACEMENT ENGINE CAPACITY
E. NEW FUEL (e.g. petrol, diesel etc.)
**F. NEW NUMBER OF WINDOWS *** **F. NEW NUMBER OF WINDOWS *** **F. NEW NUMBER OF WINDOWS *** **G. NEW NUMBER OF SEATS *** **G. NEW NUMBER OF SEATS *** **G. NEW NUMBER OF SEATS *** **G. NEW NUMBER OF SEATS *** **G. NEW NUMBER OF SEATS *** **G. NEW NUMBER OF SEATS *** **G. NEW NUMBER OF SEATS *** **G. NEW NUMBER OF SEATS *** **G. NEW NUMBER OF SEATS ***
* Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place. * Declaration Form VRT 6, obtainable from your local vehicle Registration Office, must also be completed when a change of Tax Category takes place.
SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable) SECTION 2 - VEHICLE SCRAPPED, DESTROYED OR SENT PERMANENTLY OUT OF THE STATE (If applicable)
Please tick ✓ the appropriate box Please tick ✓ the appropriate box scrapped/ destroyed ✓ scrapped/ destroyed ✓ 4 sent out of the State sent out of the State ✓ 4 ✓ 4 and give the date applicable: and give the date applicable: and give the date applicable: D D D D M M M M M M YEAR YEAR YEAR YEAR YEAR
DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION DECLARATION
I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct. I declare that I have checked the information given on this form and that to the best of my knowledge it is correct.
Signature Signature Signature Signature Signature Signature Signature Signature Signature Signature Signature Signature Signature Signature Signature Date Date Date Date

ANY PERSON WHO ALTERS THE PARTICULARS ON THE FRONT OF THIS CERTIFICATE INCURS HEAVY PENALTIES****

THIRD SCHEDULE

DECLARATION FOR REGISTRATION OF A NEW VEHICLE (OTHER THAN A MOTOR CYCLE)

Form VRT3

NOTES NOTES NOTES NOTES
These NOTES are intended to be an aid to completing the form. In cases of difficulty consult with any official in your local Vehicle Registration Office. The numbers below refer to the corresponding box numbers on the form. In certain boxes codes are required - a comprehensive list of all codes is available from any Vehicle Registration Office. These codes must be inserted - not to do so will result in delay in your registration. VAT will only be payable at the time of registration where a new vehicle has been acquired in another Member State by a person/company/institution not entitled to a deduction of VAT under section 12 of the VAT Act, 1972. These NOTES are intended to be an aid to completing the form. In cases of difficulty consult with any official in your local Vehicle Registration Office. The numbers below refer to the corresponding box numbers on the form. In certain boxes codes are required - a comprehensive list of all codes is available from any Vehicle Registration Office. These codes must be inserted - not to do so will result in delay in your registration. VAT will only be payable at the time of registration where a new vehicle has been acquired in another Member State by a person/company/institution not entitled to a deduction of VAT under section 12 of the VAT Act, 1972. These NOTES are intended to be an aid to completing the form. In cases of difficulty consult with any official in your local Vehicle Registration Office. The numbers below refer to the corresponding box numbers on the form. In certain boxes codes are required - a comprehensive list of all codes is available from any Vehicle Registration Office. These codes must be inserted - not to do so will result in delay in your registration. VAT will only be payable at the time of registration where a new vehicle has been acquired in another Member State by a person/company/institution not entitled to a deduction of VAT under section 12 of the VAT Act, 1972. These NOTES are intended to be an aid to completing the form. In cases of difficulty consult with any official in your local Vehicle Registration Office. The numbers below refer to the corresponding box numbers on the form. In certain boxes codes are required - a comprehensive list of all codes is available from any Vehicle Registration Office. These codes must be inserted - not to do so will result in delay in your registration. VAT will only be payable at the time of registration where a new vehicle has been acquired in another Member State by a person/company/institution not entitled to a deduction of VAT under section 12 of the VAT Act, 1972.
SECTION A-VEHICLE PARTICULARS SECTION A-VEHICLE PARTICULARS SECTION A-VEHICLE PARTICULARS SECTION A-VEHICLE PARTICULARS
1. Only the manufacturer's marque is to be inserted here. 1. Only the manufacturer's marque is to be inserted here. 1. Only the manufacturer's marque is to be inserted here. 1. Only the manufacturer's marque is to be inserted here.
3. Either one colour or the appropriate combination should be entered here + CODE 3. Either one colour or the appropriate combination should be entered here + CODE 3. Either one colour or the appropriate combination should be entered here + CODE 3. Either one colour or the appropriate combination should be entered here + CODE
4. As appropriate (e.g. saloon, station wagon, horse box, van, omnibus, minibus, open lorry etc.) + CODE 4. As appropriate (e.g. saloon, station wagon, horse box, van, omnibus, minibus, open lorry etc.) + CODE 4. As appropriate (e.g. saloon, station wagon, horse box, van, omnibus, minibus, open lorry etc.) + CODE 4. As appropriate (e.g. saloon, station wagon, horse box, van, omnibus, minibus, open lorry etc.) + CODE
5. As appropriate (e.g. petrol only, LP Gas only, petrol/LP Gas, diesel, electricity, steam etc.) + CODE 5. As appropriate (e.g. petrol only, LP Gas only, petrol/LP Gas, diesel, electricity, steam etc.) + CODE 5. As appropriate (e.g. petrol only, LP Gas only, petrol/LP Gas, diesel, electricity, steam etc.) + CODE 5. As appropriate (e.g. petrol only, LP Gas only, petrol/LP Gas, diesel, electricity, steam etc.) + CODE
6. Cubic Centimetres 6. Cubic Centimetres 6. Cubic Centimetres 6. Cubic Centimetres
9. A window is defined as including a sheet of glass or other material capable of admitting light, whether or not encased in a frame or channel and whether or not forming a door or part of a door, but does not include a windscreen or sunroof. 9. A window is defined as including a sheet of glass or other material capable of admitting light, whether or not encased in a frame or channel and whether or not forming a door or part of a door, but does not include a windscreen or sunroof. 9. A window is defined as including a sheet of glass or other material capable of admitting light, whether or not encased in a frame or channel and whether or not forming a door or part of a door, but does not include a windscreen or sunroof. 9. A window is defined as including a sheet of glass or other material capable of admitting light, whether or not encased in a frame or channel and whether or not forming a door or part of a door, but does not include a windscreen or sunroof.
10 - 15 inclusive - Complete as appropriate including CODES 10 - 15 inclusive - Complete as appropriate including CODES 10 - 15 inclusive - Complete as appropriate including CODES 10 - 15 inclusive - Complete as appropriate including CODES
16. This Code will be available from the Central Vehicle Office, Rosslare Harbour. 16. This Code will be available from the Central Vehicle Office, Rosslare Harbour. 16. This Code will be available from the Central Vehicle Office, Rosslare Harbour. 16. This Code will be available from the Central Vehicle Office, Rosslare Harbour.
17. For official use only. (If you have reserved a number the receipt number should be entered in the sub-box provided - the receipt itself should accompany this application.) 17. For official use only. (If you have reserved a number the receipt number should be entered in the sub-box provided - the receipt itself should accompany this application.) 17. For official use only. (If you have reserved a number the receipt number should be entered in the sub-box provided - the receipt itself should accompany this application.) 17. For official use only. (If you have reserved a number the receipt number should be entered in the sub-box provided - the receipt itself should accompany this application.)
18. Where you are entitled to an exemption from VRT please insert the appropriate CODE in this box. 18. Where you are entitled to an exemption from VRT please insert the appropriate CODE in this box. 18. Where you are entitled to an exemption from VRT please insert the appropriate CODE in this box. 18. Where you are entitled to an exemption from VRT please insert the appropriate CODE in this box.
19. Where Single Administrative Document Number is applicable (i.e. where the vehicle has been entered to Customs) it should be entered here. 19. Where Single Administrative Document Number is applicable (i.e. where the vehicle has been entered to Customs) it should be entered here. 19. Where Single Administrative Document Number is applicable (i.e. where the vehicle has been entered to Customs) it should be entered here. 19. Where Single Administrative Document Number is applicable (i.e. where the vehicle has been entered to Customs) it should be entered here.
SECTION B - OWNER PARTICULARS SECTION B - OWNER PARTICULARS SECTION B - OWNER PARTICULARS SECTION B - OWNER PARTICULARS
20. As appropriate. If the owner has a VAT number or a Trader Account Number it should be entered in the appropriate box. 20. As appropriate. If the owner has a VAT number or a Trader Account Number it should be entered in the appropriate box. 20. As appropriate. If the owner has a VAT number or a Trader Account Number it should be entered in the appropriate box. 20. As appropriate. If the owner has a VAT number or a Trader Account Number it should be entered in the appropriate box.
21. A list of these index marks may be obtained at any Vehicle Registration Office. 21. A list of these index marks may be obtained at any Vehicle Registration Office. 21. A list of these index marks may be obtained at any Vehicle Registration Office. 21. A list of these index marks may be obtained at any Vehicle Registration Office.
SECTION C - REGISTRATION TAX SECTION C - REGISTRATION TAX SECTION C - REGISTRATION TAX SECTION C - REGISTRATION TAX
Your vehicle will be classified in either Category A, Category B, Category C or Category D. The Vehicle Registration Tax rate applicable to each of these categories is available from any Vehicle Registration Office. Your vehicle will be classified in either Category A, Category B, Category C or Category D. The Vehicle Registration Tax rate applicable to each of these categories is available from any Vehicle Registration Office. Your vehicle will be classified in either Category A, Category B, Category C or Category D. The Vehicle Registration Tax rate applicable to each of these categories is available from any Vehicle Registration Office. Your vehicle will be classified in either Category A, Category B, Category C or Category D. The Vehicle Registration Tax rate applicable to each of these categories is available from any Vehicle Registration Office.
22 Complete if appropriate - in this box the CODES referred to are manufacturer/distributor codes. 22 Complete if appropriate - in this box the CODES referred to are manufacturer/distributor codes. 22 Complete if appropriate - in this box the CODES referred to are manufacturer/distributor codes. 22 Complete if appropriate - in this box the CODES referred to are manufacturer/distributor codes.
23. The basic price is the price as declared to the Commissioners in the prescribed manner by the manufacturer or distributor. 23. The basic price is the price as declared to the Commissioners in the prescribed manner by the manufacturer or distributor. 23. The basic price is the price as declared to the Commissioners in the prescribed manner by the manufacturer or distributor. 23. The basic price is the price as declared to the Commissioners in the prescribed manner by the manufacturer or distributor.
24. Enter value of options/extras here. 24. Enter value of options/extras here. 24. Enter value of options/extras here. 24. Enter value of options/extras here.
25. The sum of box 23 + box 24 25. The sum of box 23 + box 24 25. The sum of box 23 + box 24 25. The sum of box 23 + box 24
26. Either A, B, C or D 26. Either A, B, C or D 26. Either A, B, C or D 26. Either A, B, C or D
27. The rate or sum appropriate to Category A, B, C or D. 27. The rate or sum appropriate to Category A, B, C or D. 27. The rate or sum appropriate to Category A, B, C or D. 27. The rate or sum appropriate to Category A, B, C or D. SECTION D - ACCOUNTING DETAILS
28. The sum of box 25 x the percentage in box 27 or the specific sum involved. Where you are claiming that your vehicle is exempt from Registration Tax, you must enter the appropriate CODE in box 18. 28. The sum of box 25 x the percentage in box 27 or the specific sum involved. Where you are claiming that your vehicle is exempt from Registration Tax, you must enter the appropriate CODE in box 18. 28. The sum of box 25 x the percentage in box 27 or the specific sum involved. Where you are claiming that your vehicle is exempt from Registration Tax, you must enter the appropriate CODE in box 18. 28. The sum of box 25 x the percentage in box 27 or the specific sum involved. Where you are claiming that your vehicle is exempt from Registration Tax, you must enter the appropriate CODE in box 18. 30. Where the Payer is the same as the individual/company in Section B it is sufficient to note this here.
29. Payment may be made by cash (including guaranteed cheque and bank draft), deferred (if approved), FACT or Other Public Department. 29. Payment may be made by cash (including guaranteed cheque and bank draft), deferred (if approved), FACT or Other Public Department. 29. Payment may be made by cash (including guaranteed cheque and bank draft), deferred (if approved), FACT or Other Public Department. 29. Payment may be made by cash (including guaranteed cheque and bank draft), deferred (if approved), FACT or Other Public Department. 31.-32. Not to be completed in cases of registrations by private individuals
SECTION E - PAYER'S DECLARATION
33. This box should be signed and dated by the person named in box 30 or, in the case of a company, by an authorised person.
Payment by: Payment by:
CASH A
DEFERRED E SECTION F - FOR INFORMATION PURPOSES ONLY
FACT D 34. For distributor use only.
OPD J
EXEMPT X

FOURTH SCHEDULE

DECLARATION FOR REGISTRATION OF A USED VEHICLE (OTHER THAN A MOTOR CYCLE)

Form VRT 4

NOTES
These NOTES are intended to be an aid to completing the form. In cases of difficulty consult with any official in your local Vehicle Registration Office. The numbers below refer to the corresponding box numbers on the form. In certain boxes codes are required - a comprehensive list of all codes is available from any Vehicle Registration Office.
SECTION A - VEHICLE PARTICULARS
1. Only the manufacturer's marque is to be inserted here.
3. Either one colour or the appropriate combination should be entered here + CODE
4. As appropriate (e.g. saloon, station wagon, horse box, van, omnibus, minibus, open lorry etc.) + CODE
5. As appropriate (e.g. petrol only, LP Gas only, petrol/LP Gas, diesel, electricity, steam etc.) + CODE
6. Cubic Centimetres.
9. A window is defined as including a sheet of glass or other material capable of admitting light, whether or not encased in a frame or channel and whether or not forming a door or part of a door, but does not include a windscreen or sunroof.
10-15 inclusive - Complete as appropriate including CODES
16. This Code will be available from the Central Vehicle Registration Office, Rosslare Harbour.
17. For official use only. (If you have reserved a number the receipt number should be entered in the sub-box provided - the receipt itself should accompany this application.)
18. Where you are entitled to an exemption from VRT please insert the appropriate CODE in this box.
19. Where a Single Administrative Document Number is applicable (i.e. where the vehicle has been entered to Customs) it should be entered here.
SECTION B - OWNER PARTICULARS
20. As appropriate. If the owner has a VAT number or a Trader Account Number it should be entered in the appropriate box.
21. A list of these index marks is available at any Vehicle Registration Office.
SECTION C - ACCOUNTING DETAILS
22. - 23 Complete as appropriate. Where the Payer is the same as the individual/company in Section B it is sufficient to note this in box 22. Where box 23 does not apply simply note "not applicable" in the box.
SECTION D - PREVIOUS REGISTRATIONS
24. Complete as appropriate.
SECTION E - PAYER'S DECLARATION
25. This box should be signed and dated by the person named in box 22 or, in the case of a company, by an authorised person.

FIFTH SCHEDULE

DECLARATION FOR REGISTRATION OF A NEW OR USED MOTOR CYCLE

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