Wednesday, 16 December 2020
Department of Finance
Vehicle Registration Tax
92. To ask the Minister for Finance if his attention has been drawn to the fact that there are no available appointments at NCT centres in County Donegal in December 2020, which will result in increased charges in January 2021 for vehicle owners who are attempting to pay VRT charges; if concessions are being considered for those who cannot be facilitated; and if he will make a statement on the matter. [43701/20]
I am advised by Revenue that because of the interruptions to the operation of National Car Testing (NCT) centres and the continuing need to limit the number of customers attending the centres due to COVID 19 restrictions, there are delays in getting pre-registration inspection appointments. Revenue is aware that some people that sought appointments earlier in December have been unable to get them before the end of December and are concerned about the implications for the VRT that will apply and about whether they may be liable for customs duty and VAT.
Used cars imported from the UK before the end of December will not be liable to customs duty or VAT on import.