Information Notice on the Commercial Aspects of Vehicle Registration Tax in Ireland
Vehicle Registration Tax is chargeable on the registration of motor vehicles (including motor-cycles) in the State. As a general rule, all motor vehicles in the State, other than those brought in temporarily by visitors, must be registered within 30 days of the the entry of a vehicle into the State. A vehicle must be registered before it can be licensed for motor tax purposes.
From 1 September 2010, The National Car Testing Service (NCTS) has been appointed by the Revenue Commissioners to carry out a range of vehicle registration functions on their behalf.
In the case of a new vehicle, i.e. one which is less than six months old or which has travelled less than 6,000 kms. from the date of first entry into service, Value Added Tax (VAT) is also payable at the time of registration. All vehicles imported into the European Union (EU) from a (CIF) Third Country, whether new or used, are also subject to Common Customs Tariff (CCT) duty, also known as Customs Duty, currently set at 10% of the cost insurance freight value. Such vehicles must be declared to Customs on arrival in Ireland and CCT and VAT must be paid prior to release from Customs control. The requirement to register in this instance is by the end of the next working day following release from Customs control.
In the case of motor dealers or distributors who wish to deal in unregistered vehicles in Ireland, the requirement to register a vehicle and pay VRT within 30 days following the arrival of the vehicle in the country (or release from Customs Control, as appropriate) may be postponed until the vehicle has been sold. The postponement is effective only where the distributor or dealer is legally authorised by the Revenue Commissioners to deal in unregistered vehicles. In this context, "deal" means offer for hire, lease or sale in Ireland one or more unregistered vehicles, in effect, to hold unregistered vehicles without payment of VRT until they are sold. An unregistered vehicle may not be released to an unauthorised person until it has been registered by the dealer and VRT paid.
Application for Authorisation
Individuals, partnerships and companies who wish to carry on a motor business as outlined in Section 136 of the Finance Act 1992 i.e. who wish to deal or trade in unregistered/foreign registered motor vehicles, must make an application to do so.
The application should be made on Form VRT 1 (rev.3) Application for authorisation under the Finance Act 1992, S.136 (PDF, 207KB)
A Supplementary form VRT 1A (PDF, 24KB) should be completed where you utilise premises for your business in relation to unregistered vehicles or converted vehicles outside of the main business premises which you have specified on form VRT 1
An application should only be made where the applicant –
- Intends to be actively engaged in a business outlined in Section 136 of the Finance Act 1992 at premises occupied by them and at which such a business may be legally carried on,
- Is registered for VAT under Section 9 of the Value Added Tax Act 1972 and
- Is the holder of a current general Tax Clearance Certificate issued by the Collector General of Revenue.
Application forms and the relevant documentation should be sent to the applicant's local Revenue Office. An authorisation will only be issued if the Revenue Official is satisfied that all of the conditions outlined above are met.
VAT Number : How to Apply
To register for VAT, you need to complete Form TR1 - Tax Registration form for Sole Traders, Trusts and Partnerships (PDF, 225KB) or Form TR2 - Tax Registration Form for Companies (PDF, 217KB)
Further information relating to V.A.T. requirements in the State can be found in our VAT section
Information provided courtesy of the Revenue Commissioners under a Creative Commons Attribution 4.0 International (CC BY 4.0) licence