Farmers urged to be aware of motor tax changes or risk severe penalties

Motorists who do not have an up-to-date motor tax disc from Oct 1 will no longer be able to claim that their vehicle was off the road, the IFA has warned farmers.

IFA farm business chairman Tom Doyle has advised farmers to be fully aware of new changes to the motor tax regulation, or risk facing severe penalties.

The changes mean 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.

Mr Doyle said that 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,” said Mr Doyle. “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.”

The IFA spokesman said a three-month transition period, which will expire on Sept 30, has been put in place to allow owners whose vehicles have been ‘off the road’ to pay outstanding arrears or make a prospec-tive declaration of non-use.

For farmers who want to declare a vehicle off the road before Oct 1, the procedure to follow depends on circumstances.

If the vehicle has been off the road and the owner wants to put it back on the road, he/she needs a garda to witness the signature to the statement on the motor tax renewal form (RF100A), or the change of particulars form (RF111). This will state the vehicle had not been in use in a public place, when renewing motor tax.

If the owner has been using the vehicle and wants to take it off the road, he/she must follow the procedure using Form RF150.

If a vehicle has been off the road and the owner wants to continue to keep it off the road, he/she must still submit the relevant forms to the motor tax office, witnessed by a garda, declaring the period it will be off the road in the future.