Vehicle Dealer Registration (Revenue)

De-registration of vehicles

In exceptional circumstances, a vehicle may be de-registered and VRT repaid provided that the following conditions are met:

• The circumstances arise within seven working days of the date of registration
• The vehicle has not been licensed (road-tax has not been paid) for use in a public place
• and
• An application for de-registration is received within 21 days of the date of registration.

Applications for deletion of registration should be sent via MyEnquiries to the Central Vehicle Office.

The following information should be included with each application:

• full description of the circumstances giving rise to the application
• confirmation that the vehicle has not been licensed for use on a public road
• that the vehicle has not, and will not, be the subject of a repayment under any VRT repayment scheme
• whether the VRT was paid or deferred
• evidence from the owner’s insurance company of:
  • the amount claimed and paid out, if any
  • that no claim will be made or accepted
  • or
  • if a claim is made, that the amount to be paid out will exclude VRT.

Pre-inspection by National Car Testing Centre (NCTS)

Outline of system

Authorised dealers can make an appointment to:

• bring a vehicle(s) to an NCTS centre for a pre-inspection prior to having a buyer for the vehicle
• or
• arrange for NCTS staff to examine the vehicles at their premises.

Following the pre-inspection, the details of the vehicle are recorded on the Revenue Online System (ROS) pending sale of the vehicle. These details cannot be subsequently amended. When there is a buyer for the vehicle it can be registered on ROS.

If you do not have a ROS account, you cannot avail of this facility.

Pre-inspection at an NCTS centre

You must make an appointment with the NCTS and present the vehicle for inspection along with your Trader Account Number (TAN). The NCTS will:

• capture all the vehicle details (apart from the owner and payer details)
• and
• complete an enquiry with Revenue that will indicate the VRT payable on that date.

Pre-inspection by the NCTS at authorised premises

Alternatively, you can arrange to have the NCTS inspect the vehicle(s) at your premises for a fee. Details of this are available in the FAQ section of the NCTS website.

In both cases, the vehicle details are recorded on the ROS system to allow for registration at a future date.

Calculation of the VRT

The VRT payable is the amount calculated on the date of registration.

The Open Market Selling Price (OMSP), may increase between the time of the pre-inspection and the date of registration. This will mean that a higher amount of VRT will be due.

Value-Added Tax (VAT) is payable on a new means of transport and it will be included in the amount due at the pre-inspection stage. This is because the VAT number is not input until the point at which the vehicle is registered.

Selling the vehicle

When you have a buyer for the vehicle, you sign on to the ROS system and finalise the registration.

You pay the VRT by selecting the payment method (Deferred or FACT) which you opted for when applying for payment approval.

Pre-registration valuation of extras

An authorised dealer can make an application to have vehicle extras valued in advance of an appointment with the NCTS. This ensures that the valuation of extras is available at the time of registration.

The application should be sent via MyEnquiries to the Central Vehicle Office, in advance of the appointment.

Where multiple vehicles are listed on one purchase invoice, a copy of the invoice should accompany each form.

When the valuation of the extras has been completed, the approved form will be posted back to the applicant.

The original stamped form must be presented with the vehicle at registration.

Owner name and address

Introduction

The correct owner name and address information must be declared to Revenue at the time of registration of motor vehicles.

The name declared is the name that will appear on the Vehicle Registration Certificate (VRC). This is the person responsible in law for that vehicle.

There is a legal responsibility on dealers not to enter owner details that they know to be wrong or misleading.

Ownership details

The owner to be named at registration is:

• the person, or the legal entity by whom the vehicle is to be kept
• or
• if a vehicle is the subject of a hire-purchase agreement or a lease, the person or the legal entity named on the agreement or lease.

Legally accountable entity

This phrase includes:

• all businesses incorporated under the Companies Acts
• and
• other entities, for example, Local Authorities, trusts and suchlike.

It is not possible to give an exhaustive list of acceptable legal entities. The name under which the declared owner is registered for tax purposes should be acceptable.

‘Trading as’ or ‘t/a’ names

A ‘trading as’ or ‘t/a’ name is not acceptable as an owner as it is not a legal entity.

The trading name with ‘t/a’ may, however be entered on the declarations in addition to the legal entities name.

Joint names

Only one person can be declared as the owner of a vehicle. The declaration of ownership of vehicles in joint names is not acceptable.

Address

The address required is the address in the State at which the owner ordinarily resides at the time of registration.

This address:

• determines the county identifier on the registration plate
• determines the address to which the vehicle registration certificate will be posted
• and
• can also be used for legal purposes.

The declaration of some other address, for example a relative of the owner, is not permitted. In particular, ‘care of’ addresses are not to be used.