The registration of vehicles is provided for in Finance Act 1992, Part II, Chapter IV (as amended). Revenue registers vehicles, both new and used (previous registered), under these provisions and all vehicles, including all-terrain vehicles and other off-road vehicles, may be registered provided they have type approval under the EU system of classification for vehicles. Vehicles which are not designed and constructed for road use cannot be registered under the above-mentioned provisions.
Registration can be carried out on the Revenue Online Service for new vehicles or by making an appointment at a National Car Test Centre for used vehicles. Once a registration is completed, the relevant data is transferred overnight to the Department of Transport, Tourism and Sport (DTTaS).
New vehicles at registration must be accompanied by the appropriate Certificate of Conformity and used vehicles must be accompanied by the Foreign Registration Certificate. Both documents indicate the type approval provisions under which the vehicle may be registered or has been previously registered.
The question of motor tax and insurance is a matter for the DTTaS.