The revenue commissioners are responsible for the assessment and collection of taxes in Ireland. As a result the revenue are responsible for the assessment and collection of VRT in Ireland. Revenue set the VRT rates for every vehicle registered in Ireland based on the Open Market Selling Price of the vehicle as determined by the revenue commissioners.
Paying VRT to Revenue
VRT is payable to the revenue commissioners on first registration of a new or used vehicle in Ireland. Failure to pay VRT or register a vehicle is Ireland within 30 days of the vehicle entering the state will result in fines and potential impounding of the vehicle in question.
Vehicle Registration with Revenue
The NCTS (Applus Car Testing Service) service registers vehicles in Ireland on behalf of the revenue commissioners. You must make an appointment with the NCTS within 7 days of the vehicle entering the state and register the vehicle within 30 days.
How to pay VRT to Revenue?
As part of the vehicle registration process you will pay VRT. You do not pay VRT directly to the Revenue Commissioners. VRT is paid to (NCTS) Applus Car Testing Service on behalf of the Revenue Commissioners. If you have reason to believe you vehicle has been over-valued and therefore paid a higher rate of VRT, you can appeal to the Revenue Commissioners.