The Deputy may be advised that as things stand, the unexpired portion of a certificate of roadworthiness issued by another Member State is recognised in Ireland, provided that the certificate is still valid in terms of the frequency intervals established for periodic roadworthiness testing in Ireland. This is provided for under Article 8(3) of Directive 2014/45/EU and currently applies to certificates issued in respect of vehicles that are imported into Ireland that were previously registered in Northern Ireland.
With respect to the current Level 5 restrictions, the National Car Test (NCT) has been classified as an essential service and the owners of any car which does not have a valid roadworthiness certificate should make arrangements to present their vehicles for inspection as normal.