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Hi Fintan,

In theory, a herd number might be sufficient, but basically it’s down to the local motor tax office with which you’re dealing. Basically, there’s two threads here — the first is that the vehicle must be an appropriate one for commercial use, and the second is that you must show some sort of documentation that proves that you require the use of such a vehicle. We checked with the Department of Transport, and here’s the reply we received:

"Motor tax is based on both the construction and use of a vehicle.  To be taxed as a goods vehicle, a vehicle must be constructed or adapted as a goods vehicle and must be used solely for the carrying of goods in the course of trade or business.  Under Article 3 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 (S.I. 385 of 1992), a licensing authority (motor tax office) must be satisfied that the licence (motor tax disc) being applied for is the appropriate licence for the vehicle concerned.   It is open to the relevant motor tax office to seek whatever documentation it deems appropriate in support of an application for a particular rate of motor tax.  In the case of an application for the goods rate of motor tax, such documentation may include a certificate of commercial insurance, a Tax Clearance Certificate, evidence of registration for tax or registration for VAT (if turnover for VAT exceeds the relevant thresholds set down by the Office of the Revenue Commissioners) or, at the discretion of the licensing authority, any other appropriate documentation that would indicate that the applicant is in trade or business. It is up to the individual concerned to provide whatever evidence is required by the licensing authority in order for it to be satisfied that the applicant is entitled to claim what is in effect a concessionary rate of tax."

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Hi Andrew,

In theory, you can register and tax a commercial vehicle without a VAT number, but it’s tricky. Generally speaking, you have to show that your business is registered for tax before you can apply for commercial rate motor tax, but there certainly have been individual cases of people explaining that they have a small business that’s not VAT-registered, but still need a van for their work, and the tax office has taken a lenient view. Your best bet is to fill in an RF111 form, use your PPS number instead of a VAT number and then explain your circumstances to your local motor tax office. And hope for the best.

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Hi Ruth,

There are lots of good choices for commercial SUVs. If you wanted something really swish, you could go for a Land Rover Discovery Commercial, but it’s a bit pricey. Smaller and more affordable is the Nissan Qashqai van, which is also pretty decent to drive. There’s also the Hyundai Kona Commercial, or if you’re feeling really futuristic, the Kona Commercial Electric. But actually, to be honest, your best bet might be to just buy a compact crossover, most of which are already pretty affordable, spacious (if you fold the back seats down) and which mostly have lower annual motor tax than the flat-rate €333 commercial van tax anyway. We’d suggest starting your shopping list with either the new Ford Puma or, if you’re really looking for bargains, the Dacia Duster. Some of our reviews to help you choose:

Land Rover Discovery reviews

Nissan Qashqai reviews

Hyundai Kona reviews

Ford Puma reviews

Dacia Duster reviews

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Hi Leslie,

I would double-check this with your local motor tax office, but in theory a Land Cruiser Utility will be charged at 13.3 per cent VRT of the Irish Open Market Selling Price. The short-wheelbase Land Cruiser retails at €43,950 new in Ireland, so it’s going to be a fair chunk of VRT, plus if it’s a new car you’ll have to pay the VAT on top of that. 

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Hi Mark,

Actually, the rules on this are a little unclear, because the examples given by Revenue don’t relate to a bike as old as yours with as little mileage. I think the best thing to do is to get onto your local motor tax office and check with them before making any decisions. 

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Hi Alan,

It should be, as the vehicle would have conformed to the N1 regulations when it was first registered, but to be safe I’d check with your local motor tax office before making any firm decisions.

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Hi Jacqui,

With CO₂ emissions of 173g/km, a 2009 RAV4 diesel is going to be in Band E for motor tax, which means €750 a year. As for insurance, it shouldn’t be too bad, but as ever, Irish insurance is a minefield and often depends more on you and your record than the car, so make sure you take the time to shop around.

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Hi Niall,

I’m afraid not. Revenue only applies BIK relief to electric cars and flatly states that ‘hybrids do not count as electric vehicles.’ BIK is calculated on the value of the car and the annual mileage, not on the CO₂ emissions of the car. That may change in the coming months, with the new FG-FF-Green coalition promising to review the motor taxation system, but for now, there’s no BIK benefit to driving a hybrid. 

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Hi Owen,

In terms of taxing a vehicle as a private car, there are no particular restrictions. All you have to do to tax a commercial vehicle as a private car is to let your local motor tax office know, and they’ll shift your tax to the old engine capacity system, instead of the flat-rate €333 annual commercial tax.

What makes a vehicle a ‘commercial’ is its original homologation (whether it’s classified as an N1 commercial vehicle, or an M1 passenger vehicle), but it’s entirely legitimate to tax an N1 commercial as a private car. However, even if you do so, it will still need to be tested, annually, under the Light Commercial Vehicle test, not the passenger car NCT. There’s no VAT issue in that you’ll pay the normal VAT rate when buying a commercial vehicle, but you won’t be able to claim back the VAT unless you’re using the vehicle for commercial purposes.

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Hi Jerry,

Assuming that it’s running on the 18-inch wheels, the 2016 C 250 d Coupe has CO₂ emissions of 112g/km and so will cost €200 a year to tax.