Written answers

Tuesday, 14 July 2020

Department of Finance

Vehicle Registration Tax

Photo of Richard Boyd BarrettRichard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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309. To ask the Minister for Finance the methods by which VRT on imported cars are calculated; the mechanism there is for appeal in circumstances in which an error has clearly been made; and if he will make a statement on the matter. [15474/20]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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Vehicle Registration Tax (VRT) is based on the Open Market Selling Price (OMSP) of an imported vehicle, which is defined as the price it might reasonably be expected to fetch if sold in the State. The OMSP is determined by reference to the vehicle model, level of CO2emissions, level of Nitrogen Oxide emissions, mileage, condition of the vehicle, and any special features or characteristics. Different levels of VRT apply to electric and hybrid cars. An additional VRT charge may arise in the case of late registration of an imported vehicle.

I am advised by Revenue that extensive material is available on its website at link; www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/calculating-vrt/index.aspxregarding all aspects of VRT, including the methodology used to value vehicles (for VRT purposes). Revenue’s website also offers an online VRT calculator, that enables users to estimate the VRT applicable to an extensive range and age of imported vehicles, which is available at link;

www.ros.ie/evrt-enquiry/vrtenquiry.html?execution=e1s1.

The VRT appeal procedure against Revenue valuations of imported vehicles is a two-stage process. Firstly, it is open to a person who has paid the VRT but who disagrees with the valuation applied, to appeal the decision directly to Revenue. Such ‘first stage’ valuation appeals are dealt with by Revenue’s Central Vehicle Office and customers (appellants) have two months after the date of registration of the vehicle to make such an appeal in writing. Appeals should be made via Revenue’s on-line enquiry system at link; or in writing to the Office of the Revenue Commissioners, VRT Appeals, Government Offices, Anne Street, Wexford Y35 E29K.

The ‘first stage’ appeal consists of a re-examination of the valuation by a Revenue official who was not involved in the original decision. In considering an appeal, Revenue will take account of any additional information provided by the appellant and will also consider issues such as the condition of the vehicle. Where the appellant remains dissatisfied after Revenue’s ‘first stage’ determination, s/he can apply to have the case heard by the independent Tax Appeals Commission (TAC). The appellant must submit a Notice of Appeal directly to the TAC within 30 days of receiving Revenue’s ‘first stage’ decision.

The TAC can be contacted by email at info@taxappeals.ie or by telephone at 01-6624530.

Photo of Colm BurkeColm Burke (Cork North Central, Fine Gael)
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310. To ask the Minister for Finance if immediate action will be taken to eliminate the backlog in the vehicle registration process in County Cork; and if he will make a statement on the matter. [15525/20]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that the appointed agent for the registration of vehicles, Applus, has re-opened the National Car Testing Service (NCTS) Centres for VRT purposes after 10 weeks’ closure due to Covid-19. The Centres were re-opened on a phased basis between June 8 and June 29 and every effort is now being made to reduce the waiting times for appointments and to clear the backlog.

I am also informed by Revenue that it monitors the level of service provided on an ongoing basis. In the context of the reopening and the safety protocols involved, all of the Centres have fewer opportunities to increase their services as they would have done prior to the closure. This has resulted in particular congestion in a number of Centres including the two Cork Centres and the Limerick and Tralee Centres. Staff in these Centres are working late evenings and weekends to deal with the backlog. In addition, the service provider is increasing the number of cars on call-out to pre-inspect cars for authorised motor dealers. Overall, Revenue is satisfied, notwithstanding the current congestion in some Centres because of the exceptional demand for appointments following the closure, that the service being provided is reasonable.

I am further informed by Revenue that registration by authorised dealers on the Revenue Online Service (ROS) of new cars and cars that have been pre-inspected was not interrupted during the closure of the NCTS Centres – further information about pre-inspection is on the Revenue website at the following link:

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