Éamon Ó Cuív (Galway West, Fianna Fail)
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296. To ask the Minister for Finance if persons who import motor vehicles before the end of 2020 will pay the pre-1 January 2021 rates of Vehicle Registration Tax, VRT, and be exempt from VAT and customs duty, in the case of a hybrid car will get the current VRT relief that ends on 31 December 2020, in the event that none of the National Car Testing centres that operate registration on behalf of the Road Safety Authority and the State cannot give an appointment before 31 December 2020; and if he will make a statement on the matter. [44338/20]

Éamon Ó Cuív (Galway West, Fianna Fail)
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298. To ask the Minister for Finance if there is a reciprocal arrangement with the UK authorities for the transfer from them of the registration book of a second-hand car to this jurisdiction in cases in which the book is held by the Driver and Vehicle Licensing Agency in Swansea, as this is needed to register a car here; and if he will make a statement on the matter. [44357/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 296 and 298 together.

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.

In relation to VRT, while the rates will change on 1 January it is not necessarily the case that the amount of VRT charged on registration in January will be higher than if the vehicle was registered in December. Where a delay in registration beyond the normal waiting times for a pre-registration appointment results in a higher VRT liability in January, Revenue is prepared to allow the lower charge to apply. NCT centres will be advised to contact Revenue in such cases.

I am also advised by Revenue that there are no reciprocal arrangements between the DVLA in Swansea and Revenue in relation to the re-issue of registration documents. The DVLA has informed Revenue on numerous occasions that they do not issue vehicle registration documents for vehicles held in other jurisdictions once the vehicle has been marked exported on their records.

Where a person attends for an appointment at a National Car Testing centre and is unable to provide the original registration document from the DVLA, but can produce other supporting documentation, such as an original certificate of conformity for the vehicle and confirmation of the date of first registration, Revenue will normally permit registration of the vehicle.