Vehicle off the road? Read on
If the vehicle is put back on the road and taxed, the motorist would be liable for arrears back to when the vehicle was last taxed, or when it was originally registered (if it was never taxed).
Farmers have been advised to make themselves fully aware of the new motor tax arrangements.
They have applied since Jul 1, but there is a three-month transition period to Sept 30 for compliance.
IFA Farm Business Chairman Tom Doyle said vehicle users can no longer claim their vehicle was off the road, if they not have an up-to-date motor tax disc, from Oct 1. They must now make a non-use declaration in advance of a vehicle being taken off the road for any period of between three and 12 months.
Motorists are no longer be obliged to make such declarations at a garda station, but can instead submit a “Declaration of Non-Use of a Motor Vehicle Form” RF150 to their motor tax office.
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 (as specified in the registration document or the notification of transfer of vehicle ownership) to furnish a declaration of non-use.
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).
Before Sep 30, those in arrears must pay arrears, and either take out a new vehicle licence or make a declaration of non-use, informing the motor tax authorities of their intention not to use the vehicle in a public place.
If you want to declare your vehicle off the road before Oct 1, 2013, the procedure you must follow depends on the 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 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; or Form RF150 declaring the period it will be off the road in the future.
Those whose vehicles have not been on the road must make a declaration of non-use for the period in question (a garda-witnessed signature on the motor tax renewal form is needed), and either take out a new vehicle licence, or make a declaration of non-use on Form RF150).
The RF150 Declaration of Non-Use replaces the system whereby owners declare a vehicle off the road retrospectively when seeking to tax it.
