Tractor tax issues explained

From the calls we have received, it appears that there are many tractors that were never registered as they were used solely on the farm. If these tractors are ever to be used on the road, and that includes on vintage runs, then it makes good sense to register them and you are legally obliged to do so, as well as to pay road tax during the period that they are used on the public road.

Q & A on tractor tax issues

Q: My tractor tax is in arrears. I have the tax book and registration details of the tractor and I now want to bring it up to date for the new legislation, what would be the best thing to do?

A: Go to your local garda station before the end of the month and get a garda to sign and witness a vehicle off-the-road form RF111, declaring the period that the tractor has been off the road. Then if you intend to keep it off the road, complete the form RF150 declaring the period it will be off the road in the future. You need to do this every year if the tractor remains off the road.

Q: I do not have a tax book, but I have the registration details of the tractor. I want to bring it up to date for the new legislation, what should I do?

A: You must first establish ownership of the tractor and complete a change of ownership form. Once the tractor is in your name, go to your local garda station before the end of the month and get a garda to sign and witness a vehicle off-the-road form RF111, declaring the period that the tractor has been off the road as well as the form RF150 declaring the period it will be off the road in the future.

Q: My tractor tax is in arrears and I do not have the tax book or registration details of the tractor. I also have a second tractor that I imported from England and I have no paperwork for this tractor.

I now want to bring both up to date for the new legislation, what should I do?

A: If you do not have the registration details of the tractor, you will need some basic tractor data, such as the previous registration cert (if it’s a British tractor or tractor from outside Ireland), in order to register the tractor.

If the paperwork is missing, you need to get a note from a recognised dealer for the brand of tractor, confirming the age of the tractor. Vintage associations are also providing a similar service for their members where the age of the tractor is unknown by the owner.

Some NCT centres are accepting a similar letter from your vintage club or society confirming the age. The letter must be on the club letterhead paper.

The age can be obtained from the tractor serial number, which is different from the tractor engine serial number.

You must then register the tractor in your name. Matters relating to the first registration of vehicles are dealt with by the NCT centres for the Revenue Commissioners. The cost of registering a tractor, new or used, for the first time in Ireland is now €200.

You will then need to make an appointment with specific NCT centres, as not all NCT centres are geared to provide this service. You will need to bring some identification, in the form of a passport or driver’s licence, along with a utility bill for electricity or telephone to confirm your identity.

To do this they will require the serial number of the tractor, engine number and any other model-specific details from your first visit. Your tractor will then be eligible for registration and you will get a registration number allocated.