If you upgrade a moped or light quadricycle (e.g. moped car or on-road quad) so that the vehicle structure changes and the vehicle’s speed is over 45 kilometres per hour, the vehicle is deemed equivalent to a motorcycle or heavy quadricycle. In that case, you may have to pay car tax for the vehicle.
The police report to Traficom about upgraded vehicles, after which a request for information is sent to the vehicle’s owner. The vehicle owner is given an opportunity to provide their own account of the matter. After the hearing, Traficom will issue a car tax decision.
Car tax is normally paid by the owner of the vehicle at the time when Traficom received information about the upgrade.
The amount of car tax for an upgraded vehicle is determined based on the tax rate derived from an equivalent used vehicle’s general retail value and cylinder capacity.
The obligation to pay car tax is not removed by vehicle:
- decommissioning
- scrapping, i.e. final removal from the Transport Register
- restoration to the original state
The obligation to pay car tax is also not removed by ignorance of applicable legislation.