Written answers

Wednesday, 12 November 2025

Department of Finance

Vehicle Registration Tax

Photo of Seán Ó FearghaílSeán Ó Fearghaíl (Kildare South, Fianna Fail)
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367. To ask the Minister for Finance if he will address the serious matters raised in correspondence (details supplied) regarding vehicle importation; and if he will make a statement on the matter. [61785/25]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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The correspondence provided by the Deputy concerns consumer protection for the purchasers of imported vehicles and suggests some measures to strengthen this. I will respond to the points raised that are relevant to my remit as Minister for Finance and to Revenue’s role as vehicle registration authority.

Section 131 of Finance Act 1992 (as amended) provides that all vehicles in the State must be registered. Motor vehicles are required to be registered within 30 days of their date of entry into the State, except where the vehicle is held by a duly authorised motor trader, who is permitted to hold an unregistered vehicle until it is being sold, and to register it then.

Imported used vehicles are registered only following inspection at a National Car Testing Service (NCTS) Centre. Where an authorised motor trader is seeking the registration, the vehicle is registered with Revenue by the trader using the Revenue Online Service (ROS), having availed of the pre-inspection facility at an NCTS Centre. Section 136(5) of the Finance Act 1992 requires that a vehicle registered via ROS is to be registered prior to being made available to the customer by the motor trader. In addition, the motor trader is obliged to ensure that the licence plate is displayed on the vehicle and that the Vehicle Registration Tax (VRT) is paid.

Under VRT legislation a vehicle cannot be registered unless the required documentation has been presented. This includes proof of CO2 and NOx emissions. Any documentation not in English must be accompanied by certified English translations. The National Vehicle Registration Tax Service (NVRTS) in Revenue, assesses the documentation presented and assigns a value to the vehicle for the purposes of the calculation of the VRT. If NVRTS are not satisfied with the accuracy and completeness of the documentation presented, further appropriate documentation will be required before the vehicle can be registered.

Further information about vehicle registration is available on the Revenue website: www.revenue.ie/en/vrt/vehicle-registration-tax/general-information-on-registration.aspx.

Legislation and policy related to road safety and to roadworthiness are matters for my colleague the Minister for Transport.

Consumer rights and consumer protection, including the advertisement of goods for sale, are matters for my colleague the Minister for Enterprise, Tourism and Employment and for the Competition and Consumer Protection Commission (CCPC), which comes under his remit.

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