In general, a conversion means that you modify the characteristics of a vehicle to change either the:

  • type approval
  • or
  • the details given at registration

There are three ways in which a vehicle can be converted: 

  • converting a new and unregistered vehicle
  • converting a vehicle registered outside of Ireland before registration in Ireland
  • and
  • converting a vehicle already registered in Ireland. 

Vehicles never registered before 

A vehicle must have type-approval to be registered in Ireland. The usual evidence is a Certificate of Conformity issued by the manufacturer.

The National Standards Authority of Ireland (NSAI) issues the certificate for a new vehicle converted in Ireland or elsewhere. 

You must have the NSAI certificate with you when you go to register the converted vehicle. 

Evidence of Nitrogen Oxide (NOx) emissions must be present to proceed with registration.

Vehicles registered abroad

In cases where a vehicle was registered abroad a Declaration of Conformity and Suitably Qualified Individual declaration must be presented.

This form must be used where you have changed any of the following: 

  • the EU vehicle category
  • the number of seats
  • the number of seatbelt fittings
  • the EU Body Work Code
  • the mass in service
  • the number of doors
  • and, or
  • the number of windows.

Vehicles registered in Ireland

In most cases there is no need to make a declaration to Revenue.  You do not have to make a declaration if the vehicle category at J1 on the Vehicle Registration Certificate is A.

However, you must make a declaration if the category is B, C or D (or is blank) and you: 

  • added seats and the new total (including the driver) is nine seats or less
  • removed seats from a vehicle that had 10 seats or more and now has nine seats or less (driver included)
  • or
  • have converted the vehicle to a motor caravan. 

In these cases, you must post the Declaration of Conversion, the related SQI declaration, and other supporting documents, to: 

National VRT Service
Revenue Commissioners
Anne Street
Y35 E29K

You must include: 

  • a copy of the Vehicle Registration Certificate (both sides)
  • Evidence of both Carbon Dioxide and NOx emissions
  • the invoice(s) showing the costs of conversion
  • and
  • in the case of a motor caravan please provide:
    • a maximum of six exterior photographs: one full side view (of each side), one full front view with the registration number in view and one full rear view
    • and
    • a maximum of nine interior photographs to include: seating positions and table, sleeping accommodation, cooking facilities, storage facilities, the interior taken from the front looking rearward, and of the interior taken from the rear looking forward.

On receipt of the Declaration and supporting documentation, the National VRT Service will classify the converted vehicle, and will assess any VRT due.

If there is additional VRT, the National VRT Service  will issue correspondence to you with details of the amount of VRT due along with payment methods.

Revenue provides on-line payment facilities via myAccount and ROS for a wide range of taxes including VRT.

Please see VRT On-line Payments in ROS and MyAccount for further details.

Next: Suitably Qualified Individual (SQI)