Thursday, 5 March 2020
Department of Finance
98. To ask the Minister for Finance the details of guidelines on NOx payments introduced since 1 January 2020 on imported vehicles; if a transition period was put in place for cars imported over 30 days before 1 January 2020 in cases in which persons were unable to book an assessment for VRT until after 1 January 2020 due to a backlog in the system; and if he will make a statement on the matter. [3721/20]
In my Budget statement on 8 October I announced, in support of climate and public health policy, that I would be replacing the 1 per cent VRT diesel surcharge with a nitrogen oxide (NOx) emissions-based charge that would apply to all passenger cars registering for the first time in the State from 1 January 2020. The Finance Act 2019, section 50 subsequently introduced this additional charge.
I am informed by Revenue that previously registered vehicles are registered using the National Car Testing Service (NCTS) Centres around the State. Under legislation, a private importer of a vehicle must make an appointment to register a vehicle within seven days of importing the vehicle into the State and must register the vehicle within thirty days of importation. A separate system of authorisation is in place for motor dealers that allows them to hold vehicles beyond the thirty-day limit. The performance standard for the NCTS Centres’ system of registration appointments is based on the thirty-day rule. I am further informed by Revenue that all NCTS Centres, while busy in the November/December period, were in a position to offer appointments for registration of vehicles within the thirty-day service standard.
I am satisfied that ample notice of the new tax was provided from the time of my Budget statement (including extensive coverage in the national media) for people to register their cars and that the system of registration administered by the NCTS Centres on behalf of Revenue was at all times satisfactory. In the small number of cases where people made appointments and presented their vehicles for registration at an NCTS Centre during December, and where, for operational reasons, the registration was not completed, Revenue will allow the registration of those vehicles without the NOx charge.
Further information on the NOx surcharge can be accessed at: www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/calculating-vrt/nitrogen-oxide-emissions.aspx.