The Irish Farmers Association (IFA) is advising farmers to make themselves fully aware of changes to Ireland’s motor tax regulation, which come into affect on 1 October.
In the new rules farmers buying a new or second hand tractor and who do not intend to use it immediately, will have 10 days from the date of purchase 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.
IIFA  farm business chairman Tom Doyle  said a three-month transition period, which will expire on 30 September 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 1 October 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 and Form RF150 declaring the period it will be off the road in the future.
Failure to declare a vehicle off the road before the deadline could result in a significant tax liability for motorists, cautioned Doyle.