This is because of the 30 September deadline for the taxing of tractors under the current vehicle off-the-road system.

From that date, all tractors that will be off the road for a period of time will have to make their off-the-road application in advance. Declarations of non-use can be made to the motor tax office up to one month in advance of the expiry of a motor tax disc or a previous declaration of non-use.

The change in the law will require anyone intending to take their tractor off the road after September to pay all outstanding arrears plus a minimum of three months’ tax. After this date, tractor owners whose vehicle has been off the road and who wish to put it back on the road will no longer be able to make a declaration witnessed by a Garda, and arrears from the date of expiry of the last motor tax disc, and a minimum of three months tax, will be payable.

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Buyers of new and second-hand tractors will have 10 days from the date of registration to make such a declaration. There has been no proposal to introduce an administrative fee for making a declaration of non-use about a vehicle, however, legislation has allowed for the introduction of such a charge.

Farmers buying a new, second-hand or vintage tractor and who do not intend to use it immediately will have 10 days from the date of purchase to provide a declaration of non-use. In the case of a second-hand or vintage tractor, the farmer should not be liable for any tax arrears of a previous owner as is currently the situation.

If you have an old tractor where you have the tax and registration details and your tractor has been off the road and you want to continue to keep it off the road, you must submit to your motor tax office the Form RF100A or Form RF111, witnessed by a Garda and declaring the period it has been off the road as well as the Form RF150 declaring the period it will be off the road in the future.

If your tractor has been off the road and you want to put it back on the road, you need a Garda to witness your signature to the statement on Motor Tax Renewal Form RF100A or a Change of Particulars Form RF111 stating that your vehicle had not been in use in a public place, when renewing your motor tax.

If you do not have the registration details of the tractor, then you can get a letter from your local dealer to confirm the year of manufacture of the tractor.

Vintage associations are also providing a similar service for their members where the age of the tractor is unknown.

The age can be obtained from the tractor serial number which is different from the tractor engine serial number.

Bring this letter with the Form RF100A or Form RF111, witnessed by a Garda and declaring the period it has been off the road as well as the Form RF150 declaring the period it will be off the road in the future.