Written answers

Tuesday, 12 July 2011

10:00 pm

Photo of Joe McHughJoe McHugh (Donegal North East, Fine Gael)
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Question 89: To ask the Minister for Finance the vehicle registration tax charges that will be levied on vehicles (details supplied); and if he will make a statement on the matter. [19538/11]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that their valuation officers do not provide an indicative estimate of the vehicle registration tax (VRT) that might be levied on a vehicle in advance of that vehicle being presented for registration. Instead, a number of tools have been made available, through which an individual should be able to estimate an approximate liability. Revenue valuation officials maintain a database of valuations of the more common makes, models, types and versions of vehicles imported into the State. This database contains over 20,000 valuations and can be accessed on the Revenue website at https://www.ros.ie/evrt-enquiry/vrtenquiry.html?execution=e1s1. Using this facility, an individual intending to purchase a used vehicle abroad, may input the specific criteria relating to a particular vehicle, i.e. age, mileage, condition, etc. and receive a valuation (including the VRT due) for that particular vehicle or a comparable model.

If the vehicle is not available on the website, an individual can, using the methodology used by Revenue valuation officials, estimate the valuation of a vehicle. This methodology is available on Revenue's website at http://www.revenue.ie/en/about/foi/s16/vehicle-registration-tax/vrt-manual-section-8.pdf. Additionally, in order to help an individual to get as accurate an estimate as possible, a form was devised to guide them in the self-estimate process. This form is available at http://www.revenue.ie/en/tax/vrt/forms/vrt-pre-registration-self-estimate.pdf and uses the techniques used by Revenue valuation officers in determining the OMSP of a vehicle. It should if followed correctly, yield an accurate self-estimate of the value of the vehicle for VRT purposes.It should be noted that Section 132 (1) of the Finance Act 1992 (as amended) provides for the charging of VRT. That section provides that: -

" In addition to any other duty which may be chargeable, subject to the provisions of this Chapter and any regulations thereunder, with effect on and from the 1st day of January, 1993, a duty of excise, to be called vehicle registration tax, shall be charged, levied and paid at whichever of the rates specified in subsection (3) is appropriate on -

(a) the registration of a vehicle, and

(b) a declaration under section 131(3)."

Accordingly, regardless of how accurate an estimate may be, the actual liability cannot be determined until such time as the vehicle is presented at an NCTS centre, where the actual valuation and VRT liability specific to that particular vehicle, will be determined by Revenue at the time of registration.

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