Converting a Vehicle

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Information on Converting a Vehicle

If a vehicle’s EU vehicle category or number of seats or body type changes, the following forms must be completed: 

1. Vehicle Owner’s Declaration of Conversion; and; 
2. Declaration of Suitably Qualified Individual – these declarations are part of the same form and are available at - http://www.revenue.ie/en/tax/vrt/vehicle-conversions.html

3. Test 48 Certificate – if a vehicle’s EU category is changing from M1 to N1, the masses and dimensions must be confirmed by an NSAI Approved Test Centre (ATC).  A copy of the Test 48 certification issued by the ATC must be submitted along with the Declaration of Conversion in these instances.

There are 2 Approve Test Centres in Galway:

• Galway Truck Centre, Headford Road tel. 091 751984
• Murphy Commercials, Claregalway   tel. 091 739700

The completed forms, and additional documentation, must be sent by the owner either to the Revenue Commissioners or Galway Motor Tax Office: 

Declaration to Revenue Commissioners

Only if 1 a), b) or c) below is the case, the vehicle owner must post the Declaration of Conversion and the related Suitably Qualified Individual Declaration, and other supporting documents to: FREEPOST, Central Vehicle Office, Revenue Commissioners, Rosslare Harbour, Co. Wexford.

1. If your Vehicle Registration Certificate at J1 (VRT Vehicle Category) shows “B” or “C” or “D” or is blank,

and

a)      Seats have been added and the new total including the driver is 9 seats or less; or

b)      Seats have been removed and the new total is 9 seats or less where the original vehicle had 10 seats or more, or

c)       The vehicle has been converted to motor caravan (unless vehicle is already an EU Category M1 vehicle)

All documentation returned by the Revenue Commissioners should be brought to the Motor Tax Office with all the other taxing requirements for the converted vehicle. 

Declaration to Motor Tax Office

If 2 below is the case, the vehicle owner must post the Declaration of Conversion and the related Suitably Qualified Individual Declaration, and other requirements for taxing the vehicle, to the Motor Tax Office.

2. If your Vehicle Registration Certificate at J1 (VRT Vehicle Category) shows “A” or the above criteria for Revenue Commissioners does not apply

The Motor Tax Office may request an independent assessment of the vehicle by a County Council Official if it is required to confirm the EU vehicle category, body type, or rate of motor tax applicable to the converted vehicle.

Proposal to Convert from EU Category M1 to N1

Where it is proposed to change a vehicle’s EU category from M1 to N1, the masses and dimensions must be confirmed by a National Standards Authority of Ireland (NSAI) Approved Test Centre whose scope covers - 'Test: 48. Masses and Dimensions (not passenger cars)'.The dimensions must be measured by the laser measuring device and computed by the software approved by the NSAI for the taking of such measurements. From 1 November 2016 this must be confirmed in the declaration of conversion documents. Vehicles that do not meet the criteria for EU Category N1 will be deemed to be M1 vehicles.

Please note that no vehicle will be registered or recorded as N1 from 1 November 2016 unless there is a suitable confirmation from an Approved Test Centre.

Motor Tax Services Freedom of Information