Tractor registrations must comply with law
The FTMTA has had enquiries on the issue of delivering tractors to farmers and contractors without registration plates. This would allow the customer to register the tractor as an 06 vehicle. The 1992 Finance Act is very specific on this issue and states; "An authorized person shall not deliver, send out or otherwise make available for use an unregistered vehicle other than to another authorized person,'' (another dealer with a TAN number). The Finance Act also states "If any person is knowingly concerned in the evasion or the taking of steps for the purposes of the evasion, whether by himself or by another, of vehicle registration tax, he shall be guilty of an offence and shall be liable to significant fines or imprisonment.''

[DOC] Vehicle Registration Tax SOP VRT 1/98Format datoteke: Microsoft Word - Prikaži kao HTML
Repayment of Vehicle Registration Tax in Respect of Motor Vehicles used Solely for ... If authorisation is granted, an unique Trader Account Number (TAN), ...
www.revenue.ie/doc/stchsop1.doc - Slične stranice


FTMTA chief executive, Michael Moroney has advised all dealers to ensure that tractors delivered in 2005 have a 2005 registration plate fitted. Delivering tractors to farms for use prior to January 2006 will require the fitment of a 2005 registration plate by law.



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Note added at 2 days2 hrs (2007-01-07 19:13:27 GMT)
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[DOC] Vehicle Registration Tax SOP VRT 1/98Format datoteke: Microsoft Word - Prikaži kao HTML
Repayment of Vehicle Registration Tax in Respect of Motor Vehicles used Solely for ... If authorisation is granted, an unique Trader Account Number (TAN), ...
www.revenue.ie/doc/stchsop1.doc - Slične stranice