Revised Procedures for Conversion of Vehicles

Motor Tax Classification of Vehicles converted Post Registration

Following on from the appointment by the Revenue Commissioners of the National Car Testing Service (NCTS) to carry out a range of vehicle registration functions on their behalf, the issue of the classification for motor tax purposes of vehicles converted post registration has arisen. This note sets out the procedure which should be followed in these cases.

“Conversion” is defined in VRT legislation as follows:-

“…means the modification of the vehicle in such manner that it no longer retains all of the characteristics of the vehicle category under which it is certified for type approval purposes.”

Revenue requires a Vehicle Owner’s Declaration of Conversion (form VRTCONV), supported by a Suitably Qualified Individual Declaration of Conversion (template VRTCONVSQI), only in the following circumstances:-

1. change of EU Vehicle Category, and/or
2. change in the number of seats, and/or
3. change in the number of seatbelt fittings, and/or
4. change of EU Bodywork

A person wishing to obtain motor tax for a previously registered vehicle should, provided one or more of the above circumstances apply, first be asked to comply with the Revenue VRT procedures in relation to conversions, i.e. the vehicle must be certified by a Suitably Qualified Individual (SQI) as to the quality of the conversion and the accuracy of the declaration. The owner declaration on Revenue form VRTCONV stamped by the SQI and an accompanying declaration by the SQI on headed paper should be posted to The Revenue Commissioners, Central Vehicle Office, Rosslare Harbour, Co. Wexford, where the conversion will be assessed to determine if additional VRT is due.

The forms can be downloaded from www.revenue.ie.

Telephone enquiries can be made at 0949037000.

Post assessment the Central Vehicle Office will return a copy of the VRTCONV form to the applicant, stamped to indicate it has been assessed.  This form should then be included in the motor tax application to tax the converted vehicle.

Applications for motor tax for newly converted vehicles should only be made when all the above procedures have been carried out.