Following the much discussed new procedure for payment of the Vehicle Registration Tax on an imported vehicle and the introduction of ‘NCT’ centres as Revenue agents, MAG Ireland has put together this brief guide to the new VRT procedure with excerpts taken from the website; http://www.ncts.ie/vrt.html
We have block quoted the content from ncts.ie in our information sheet below. The information contained herein refers to the procedure for paying VRT on an imported used motorcycle – i.e. a motorcycle which is over six months old and has in excess of 6,000 kilometers on the clock.
1. The new registration process
An appointment to have your vehicle inspected must be made within 7 days of the vehicle entering the State in order to register and pay the VRT (and any other tax liabilities due on the vehicle). You must then complete the registration process within 30 days of arriving in the State.
Meaning that not only must you go through the VRT process – you must also TAX the ‘Bike within 30 days.
An appointment for one of the designated NCT centres can be made through one of the following methods:
– On-line for VRT bookings ONLY
– Phone: 1890 927 787
– Post: Vehicle Registration Tax Inspection, 3026 Lakedrive, Citywest Business Campus, Naas Road, Dublin 24Confirmation of your appointment will then be sent to you either by SMS, e-mail or by post. Please ensure you have carry [sic] proof of your confirmed appointment with you when using your vehicle until the registration process is completed and the registration number is displayed on the vehicle.
Remember:
If you cancel or rearrange this confirmed appointment within five working days (Monday- Friday) of the test date (not including the day of the test), or fail to show up for the test, a €28.29 (inclusive of VAT) surcharge will be applied when the vehicle is next brought for testing.
Any queries relating to the cancellation fee may be made in writing to the Vehicle Registration Tax Inspection, Lakedrive 3026, Citywest Business Campus, Naas Road, Dublin 24.
You do NOT have to pay to get your motorcycle ‘VRTed’ – you DO have to pay a fee if you do not show up for your appointment.
Please be advised that if you do not complete your registration process within the 30 day period then an additional assessment of VRT maybe raised for the period the vehicle remained unregistered in the State. In this regard, you are advised to retain possession of the documentation relating to the shipping or storage of the vehicle where the date of the invoice is more than 30 days earlier than the date of registration.
If you don’t ‘VRT’ your motorcycle within 30 days of arrival – you must provide proof of where it was & why it was not dealt with within 30 days. It’s not a big deal, but you must provide the proof.
It should be noted that an unregistered vehicle may be detained or seized by Revenue Officials or by An Garda Siochana.
MAG is aware of a number of cases where this has happened.
2. Where is the nearest Test Centre to me?
Only 22 of the current NCT centres will be conducting this service on behalf of the revenue commissioners. ….
Arklow
Blarney
Carlow
Dundalk
Ennis
Enniscorthy
Galway
Greenhills
Kells
Kilkenny
Letterkenny
Limerick
Monaghan
Naas
Nenagh
Northpoint
Skibbereen
Sligo
Tralee
Tullamore
Waterford
Westport
MAG notes that there are still some locations around the country where Revenue carry out VRT inspections.
3. What documents do I need to bring with me on the day of the test?
In order to register any vehicle, you must present proof of identity in the form of a driving licence or passport along with your PPS number and the other required documentation for the type of vehicle you are registering.
You must also be able to locate the chassis number for the vehicle inspector when presenting the vehicle for inspection.
In the case of motorcycles, the “chassis number” referred to above is the frame number of the motorcycle.
Used Vehicle:
1) Please print and fill out the following Declaration Form for the Registration of a used Vehicle/ Motorcycle
2) Evidence of previous registration e.g. foreign certificate of registration, a certificate of permanent exportation or a certificate of de-registration, as appropriate (this document will be retained by NCTS so please ensure you make a copy of it before you go to the test centre).
In plain English that means; Log Book or Vehicle Registration Cert. or Vehicle Licence Cert!
3) Invoice which must have the date of purchase/sale clearly indicated
Invoice or Receipt. – ensure the date is correct BEFORE you part company with the seller!
4) Documentation verifying the new registered owner’s name and address (Utility Bill, Bank Statement, please note original documentation will only be accepted)
5) Personal Public Service (PPS) Number of the person in whose name the vehicle shall be registered to (Official documentation will only be accepted i.e Social Services Card, P60)
Not the sort of document you are likely to carry around – make sure you have details like this sorted BEFORE you go to do the VRT – remember they charge an admin fee if you have to go back because you didn’t have ALL the documents the first time around!
6) For vehicles imported from Northern Ireland, where the invoice is dated more that 30 days earlier than the date the vehicle is presented for registration, details of where the vehicle was stored. For vehicles purchased in the EU, we require shipping details to confirm the date of arrival of the vehicle in the state. For vehicles outside the EU, we require the single administrative number and the date it was issued by customs at the point of entry to the EU.
Put simply;
It is necessary to prove the Bike has not been here longer than you claim. If, like me, you buy and ride home – you’ll have the best proof of all – a ferry ticket with the Bikes (country of origin) number plate on it.
4. What is involved in the Inspection?
At that test centre, the vehicle will be examined to ensure it matches the various characteristics described in the accompanying documentation….
For Bikes this means “Is it the make and model as described and does the frame number on the paperwork match the one on the Bike?”
If the requisite documentation is not available at the time of the examination or the vehicle details do not match the documentation, the vehicle will not be registered and a re-test fee will be payable on return with relevant documentation.
When it has been established that the vehicle is eligible for registration you will be presented with a document containing the vehicle details which you will be asked to sign confirming that you wish to register the vehicle as outlined on the declaration. Following confirmation, Revenue will assign a registration number to the vehicle and this will be issued to you by the NCTS on payment of the tax due.
Note the above – that after inspection and payment the NCT centre issues the Bikes new registration number to you.
Please note that a second visit to an NCT centre as a result of incorrect or missing documentation will be at your own expense.
The above phrase is repeated throughout the NCT websites guidance notes. You cant say you weren’t warned!
5. How is the Vehicle Registration Tax due on the vehicle calculated?
No change here – exactly the same as before. Note that a second hand (used) vehicle is defined as a vehicle with over 6000 kilometres on it and more than 6 months old. Less than this figure is deemed to be ‘new’ and you will be charged a lot more to import it, as V.A.T. will also be charged!
Motorcycle VRT Rates:
Two Euro per c.c. up to 350c.c. then One Euro per c.c. above 350c.c.
A sliding scale is worked – dependent on the age of the Bike. If, for example you brought in a 600c.c. bike that is 5 years old, this is what you pay:
Two Euro per c.c. up to 350c.c. = 700 Euro.
One Euro per c.c. above 350c.c.= 250 Euro.
Total = 950 Euro
Minus the age deduction of 70% = 285 Euro V.R.T to pay
Scale of reducing V.R.T Rate:
Years old:
1 – 2 year old = minus 20%
2 – 3 year old = minus 40%
3 – 4 year old = minus 50%
4 – 5 year old = minus 60%
5 – 7 year old = minus 70%
7 – 10 year old = minus 80%
10 years to 30 years old = minus 90%
6. How and where can I pay my VRT?
The NCT Centre will also collect the VRT charge (and other tax liabilities) on behalf of Revenue. You can pay this charge either by
– Bank Draft (made payable to Applus Car Testing Service Ltd)
– Cash (Up to a limit of €200)
– Laser Card (Up to a limit of €1,500)
– Credit Card
MAG note: Credit Card payments incur a 1.5% surcharge
8. When can I get my Number Plates?
When the VRT payment (and other outstanding liabilities) has been accepted by the NCTS the registration number assigned to the vehicle by Revenue will be issued to you by the NCT Centre. This registration number must be displayed in the prescribed format on the vehicle within three days of issue. Details relating to the registration number prescribed format are available at
http://www.revenue.ie/en/tax/vrt/leaflets/format-vehicle-registration-plates.html
10. When do I receive my Vehicle Registration Certificate?
The vehicle registration certificate, issued by the Department of Transport, will be posted to you after you have paid motor tax to your local authority.
When you are applying for motor tax on a new vehicle or motor cycle, you must present the following document (RF 100) and appropriate fee at your local Motor Taxation Office RF 100 Motor Tax Application for a new vehicle
RF 100 Motor Tax Application for a new motor cycle
This is not an exhaustive write up on paying VRT charges – but edited highlights answering the most common questions we’ve been asked. MAG Ireland recommends you read the information posted at: https://www.ncts.ie/1145
Disclaimer:The above information is given in good faith, errors or omissions excepted. It is intended as a guide only. This is not a legal document. You alone are responsible for ensuring that you comply with the law. If in doubt, seek qualified legal advice.
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