Vehicle Registration

Table of Contents

Register

The VRT legislation is found in the Finance Act 1992, Part 2, as amended. There have been amendments virtually annually since the legislation was first enacted. There has been a good deal of regulations made under the legislation. The Revenue has produced a quasi-consolidation.

The Revenue Commissioners establish and maintain a register of all vehicles in the State. The Commissioners may enter particulars of the vehicle and its ownership and connected matters as they deem appropriate.

As the condition of registration, the Revenue may require evidence that the vehicle is mechanically propelled, complies with specified terms and conditions in relation to the registration of the vehicle, proper operation of the tax and its payment.

The Revenue may appoint competent persons and have appointed NCTS to carry out registration examinations. See below in relation to NCTS and other suitably qualified persons.

Register Matters

The register of vehicles may be amended, and entries may be deleted. Where a vehicle is converted as below, the register is amended.

The Revenue may establish the ZZ register for vehicles in the state temporarily and solely for the use of purposes established outside the state. Persons may be appointed to maintain the ZZ register by the Revenue.

The Commissioners assign a unique identification mark to each vehicle entered in the register, and following the issue of a license under the 1952 Act, the Department of Environment and Local Government shall issue a vehicle a certificate of registration in the prescribed form.

The identification mark must be displayed on each registered vehicle. A person may not possess a vehicle in contravention of the requirement. He may not have been in possession or in charge of a vehicle. The Minister for the Environment shall have access to and may inspect the register at any time.

On the first application for a license in respect of a vehicle under the Finance Excise Duties Act, 1952, the authority shall not issue the license unless the authority is satisfied that the vehicle is registered in the Revenue’s register.

The Commissioners may, at the request of a person who shows to their satisfaction that he has reasonable grounds for making the request and, subject to such conditions and payment of a fee, may give such information from the register as they consider appropriate.

Registration Obligations

The National Car Testing Service has carried out a range of vehicle registration functions since 2010. In order to register a vehicle, it is necessary to make an appointment at an NCTS Centre to have the vehicle examined and pay VRT and other liability.

An appointment must be made within seven days of entry of the vehicle into the State which is unregistered or is registered outside the State. The appointment must be made within seven days of entry. The NCTS carries out a preregistration examination. A fee is payable for the examination process.

Where a vehicle is not registered within 30 days where so required, the Revenue may raise an additional charge. Garda Síochána may detain the vehicle, as may Revenue officials, if not registered within the requisite period.

Registration Requirements

In order to register a vehicle, it must be presented together with proof of identification of the applicant. The vehicle identification numbers is ascertained from the chassis. A used vehicle which has been registered or recorded on a permanent basis in another state must be accompanied by evidence of previous registration by way of

foreign certificate,
Invoice on the date of sale,
declaration verifying the registered owner’s address and identity,
VPS number of applicants.

In the case of vehicles imported from Northern Ireland, if the invoice is more than 30 days old, evidence of the location of the car since that date must be furnished.

Where an exemption is claimed, the particular forms of exemption application are required to be completed.

Documentation in respect of the carbon emissions of the vehicle must be furnished. The Revenue designates forms of proof that are sufficient. CO2 emissions as at manufacture must be shown. If it cannot be shown, then the lower rates will not be available.

Where a vehicle is more than four years old, a roadworthiness certificate covering the vehicle equivalent to the NCTS certificate is required. Where this is not available, and NCTS test must be completed shortly after registration.

New Vehicle Documents

In the case of a new vehicle not previously registered on a permanent basis in another state, the application for registration must include the following:

European Community Vehicle Type-Approval Certificate of Conformity or Individual Vehicle Approval or National Small Series Type-Approval; if it has been previously registered, foreign registration would be required.
Invoice at the date of sale indicated.
Documentation vouching the identity of the applicant.
PPS

The vehicle is examined at the NCTS Centre to vouch for conformity with the documentation furnished.

Conversion

Vehicles that have been converted since first receiving their Type-Approval document must be approved by NSAI for modification. Another authority certification may suffice, subject to approval by the NSAI.

A vehicle’s owner’s declaration of conversion must be submitted when key characteristics of the vehicle have changed, including vehicle category, number of seats, number of seatbelt fittings, EU bodyworks, mass in service, number of doors, and number of windows.

The vehicle must be certified by a Suitably Qualified Individual as to the quality of conversion and the accuracy of the declaration. The declaration by the owner is stamped by a suitably qualified individual, and an accompanying declaration must be presented for preregistration examination. Where the conversion takes place after the vehicle was registered, the declaration should be sent to Revenue to assess whether additional VRT is due.

The Suitably Qualified Individual must have

an engineering or technical qualification Level 7 or higher or appropriate accreditation with Engineers Ireland or the Institute of Automotive Engineer Assessors,
A minimum of 5 years experience in a suitable technical environment,
Access to adequate facilities to carry out vehicle examinations, and
appropriate professional indemnity insurance.

Suitably Qualified Individuals may be an NSAI-approved centre.

Temporary Exemptions

A vehicle may be temporarily exempted from registration by the Revenue Commissioners in such manner as may be prescribed. This may apply if the vehicle is

brought into the State by persons established outside the State for his private use or business use,
brought into the State by a person established in the State for his individual use, where he is employed in another EU state and the vehicle is provided as part of the employment or is self-employed and has an undertaking outside established in another EU state.

There may be a temporary exemption for vehicles brought in for competitions, exhibitions, demonstrations, and similar purposes not intended to be sold or offered for sale and intended to be removed from the State on fulfilment of the purpose.

Where a vehicle is temporarily brought into the State for a period of 42 days or such longer period as may be specified by that Revenue, it may be required to be registered without payment of the Vehicle Registration Tax.

See the provisions below regarding repayment or remission of tax on certain hybrid electric vehicles, flexible fuel vehicles, plug-in hybrid electric vehicles and certain electric motorcycles.

The Vehicle Registration Tax may be repaid subject to certain conditions upon the vehicle being permanently exported and removed from the state. The amount of Vehicle RT to be repaid is calculated by reference to the open market selling price at the time of the examination. The examination is required. A charge is payable.

Dealers Etc

A person may be authorised by the Revenue to manufacture, distribute, deal in, deliver, store, repair and modify unregistered vehicles or convert registered vehicle. The Revenue may prescribe conditions of authorisation. The authorisation may be varied or revoked subject to procedures.

An authorised person shall not deliver, send or make available for use a vehicle without complying with the declaration requirements, ensuring the identification mark assigned is displayed and paying the Vehicle Registration Tax.

The Revenue may permit arrangements for the postponement of payment of the tax to a date not later than the 15th day of the month following the charge day, subject to security conditions. Certain other provisions for postponement of the tax apply in respect of sales to leasing businesses.

The Revenue may appoint authorised persons to carry out specified functions on their behalf under the legislation, in particular relating to the examination of vehicles.

Offences

A person may not have in his possession an unregistered vehicle or converted vehicle where the prescribed conversion particulars have not been declared to the Revenue and registered.

It is an offence

to make a false or misleading declaration,
to possess the vehicle without the required identification mark,
to use it in a public place in contravention of conditions,
to display a contravening identification mark,
to destroy, deface, alter or amend the certificate issued,
to fail to make the requisite declaration.

The above is generally subject on summary conviction to a fine up to €5,000.

It is an offence to be in possession of

an unregistered vehicle, unless authorised.
a vehicle in breach of conditions of exemption:
to be in possession of the documents which purport to but it’s not a certificate,
to fail to pay VRT due
to be in possession of a converted vehicle that has not been declared/tax paid.

The above offences are subject on summary conviction to a fine up to €5,000.

A person who knowingly is concerned in the evasion or taking steps for evading VRT may also be convicted on indictment fine up to €12,695 or five years imprisonment or both. The vehicle in certain of the above offences is subject to forfeiture.

Regulations

The Commissioners may make regulations in relation to a range of matters, including establishment and keeping the register,

details of the identification mark, including its size, shape and characters,
requirements in relation to the placing of the identification mark, including conditions that it may be made accessible,
provisions for securing collection of the tax,
provisions for authorisation of persons,
prescription of various conditions in the legislation.

Enforcement

Members of a Garda Síochána or authorised officers may require the production of documentation and enter premises in which there is manufacture, distribution, storage, dealing in vehicles, etc. They may examine accounts and records as they reasonably believe relevant. They may require co-operation and may search as they think proper. They may move books, accounts and records.

They may require persons in charge of a moving vehicle to stop it. They may require the production of an authorisation. They may examine the vehicle and may require a person to produce information in relation to it.

Whenever an officer reasonably suspects that a vehicle has not been registered or has been converted unlawfully or any tax has not been paid, the vehicle may be detained until examinations and enquiries are made, as necessary.

Where a determination is made in respect of a vehicle then after a month the vehicle may be seized as liable to forfeiture in the manner applicable under statutes relating to the excise and customs. A vehicle insurer who issues motor vehicles for a period over 42 days in relation to an unregistered vehicle must make returns of the persons concerned, policy numbers, commencement of insurance, registration mark, country code, and type of vehicle.