I propose to take Questions Nos. 46, 47 and 50 together.
I am advised by Revenue that the requirement to make an appointment to register a car within seven days of arrival in the State and to register the car within 30 days is not being enforced by Revenue while the NCTS Centres are closed and the possibility of registering cars is not available; vehicles that cannot be registered in these circumstances will not be seized by Revenue on registration grounds.
I am also advised by Revenue that a number of NCTS Centres will be reopening for VRT business from Monday 15 June 2020. As the NCTS Centres are still not operating to a high capacity, customers will not be charged additional VRT for late registration if they cannot get an appointment due to the closures and exceed the 30-day period. Details of these openings are available on the Revenue website at the following link: https://www.revenue.ie/en/corporate/communications/covid19/vrt-and-excise.aspx
I am further advised by Revenue that a vehicle pre-inspection facility has continued to be in operation and is available to authorised motor dealers – details are at the following link: https://www.ncts.ie/1155. Registration by authorised dealers on the Revenue Online Service (ROS) of new cars and cars that have been pre-inspected has not been interrupted and such vehicles may be registered in the normal way before delivery to a customer.