Article 3 of the Road Vehicles (Registration & Licensing) (Amendment) Regulations 1992 provides that a licensing authority must be satisfied that a vehicle is correctly taxed. In this regard, in order to tax a vehicle at the goods rate all applicants must confirm that they are registered for tax purposes as a business with the Revenue Commissioners by providing their Revenue Registration identity number.
Please note these details are strictly confidential and are for the sole purpose of ascertaining entitlement to tax a vehicle as a goods vehicle.
