LegalizeS.I. No. 318/1992 - Vehicle Registration and Taxation Regulations, 1992
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
| 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 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 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 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 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 + CODE | 4. As appropriate + CODE | 4. As appropriate + CODE | 4. As appropriate + CODE | |
| 5. As appropriate (e.g. petrol, electricity, etc.) + CODE | 5. As appropriate (e.g. petrol, electricity, etc.) + CODE | 5. As appropriate (e.g. petrol, electricity, etc.) + CODE | 5. As appropriate (e.g. petrol, electricity, etc.) + CODE | |
| 6. Cubic Centimetres. | 6. Cubic Centimetres. | 6. Cubic Centimetres. | 6. Cubic Centimetres. | |
| 9. As appropriate. | 9. As appropriate. | 9. As appropriate. | 9. As appropriate. | |
| 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 a Single Administrative Document Number is applicable (i.e. where the vehicle has been entered to Customs) it should be entered here. | 19. Where a Single Administrative Document Number is applicable (i.e. where the vehicle has been entered to Customs) it should be entered here. | 19. Where a Single Administrative Document Number is applicable (i.e. where the vehicle has been entered to Customs) it should be entered here. | 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 | 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 is available at any Vehicle Registration Office. | 21. A list of these index marks is available at any Vehicle Registration Office. | 21. A list of these index marks is available at any Vehicle Registration Office. | 21. A list of these index marks is available at any Vehicle Registration Office. | |
| SECTION C - REGISTRATION TAX | SECTION C - REGISTRATION TAX | SECTION C - REGISTRATION TAX | SECTION C - REGISTRATION TAX | |
| 22 - 23 The rates of Vehicle Registration Tax applicable are available from any Vehicle Registration Office. | 22 - 23 The rates of Vehicle Registration Tax applicable are available from any Vehicle Registration Office. | 22 - 23 The rates of Vehicle Registration Tax applicable are available from any Vehicle Registration Office. | 22 - 23 The rates of Vehicle Registration Tax applicable are available from any Vehicle Registration Office. | |
| 24. The total resulting from the calculations in boxes 22 and 23. Where you are claiming that your vehicle is exempt from Registration Tax, you must have entered the CODE in box 18. | 24. The total resulting from the calculations in boxes 22 and 23. Where you are claiming that your vehicle is exempt from Registration Tax, you must have entered the CODE in box 18. | 24. The total resulting from the calculations in boxes 22 and 23. Where you are claiming that your vehicle is exempt from Registration Tax, you must have entered the CODE in box 18. | 24. The total resulting from the calculations in boxes 22 and 23. Where you are claiming that your vehicle is exempt from Registration Tax, you must have entered the CODE in box 18. | SECTION D - ACCOUNTING DETAILS |
| 26 - 28 Complete as appropriate. Where the Payer is the same as the individual/company in Section B it is sufficient to note this in box 26. Where boxes 27 and 28 do not apply simply note "not applicable" in both boxes. | ||||
| 25. Payment may be made by cash (including guaranteed cheque and bank draft), deferred (if approved), FACT or Other Public Department. | 25. Payment may be made by cash (including guaranteed cheque and bank draft), deferred (if approved), FACT or Other Public Department. | 25. Payment may be made by cash (including guaranteed cheque and bank draft), deferred (if approved), FACT or Other Public Department. | 25. Payment may be made by cash (including guaranteed cheque and bank draft), deferred (if approved), FACT or Other Public Department. | |
| SECTION E - PREVIOUS REGISTRATIONS | ||||
| Payment by: | Payment by: | Complete this section only where the vehicle is used. | ||
| CASH | A | SECTION F - PAYER'S DECLARATION | ||
| DEFERRED | E | 30. This box should be signed and dated by the person named in box 26 or, in the case of a company, by an authorised person. | ||
| FACT | D | 30. This box should be signed and dated by the person named in box 26 or, in the case of a company, by an authorised person. | ||
| OPD | J | 30. This box should be signed and dated by the person named in box 26 or, in the case of a company, by an authorised person. | ||
| EXEMPT | X |
GIVEN this 5th day of November, 1992.
D. B. QUIGLEY,
Revenue Commissioner.
EXPLANATORY NOTE.
These Regulations lay down conditions governing the registration of vehicles and the method of securing and collection of vehicle registration tax. They also prescribe the format, dimensions and technical specification of registration plates to be displayed on vehicles, as well as the forms on which declarations for registration must be made.
This document does not substitute the official text published in the Irish Statute Book. We accept no responsibility for any inaccuracies arising from the transcription of the original into this format.
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