Dáil Éireann Debate, Wednesday - 11 November 2020
65. Deputy Violet-Anne Wynne asked the Minister for Finance the steps a person must take if he or she imports a vintage car (details supplied) from the UK without a certificate of conformity; and the way in which he or she can register the vehicle without same. [35459/20]
View answerI am informed by Revenue that the Finance Act 1992, sections 130 and 132 provide that a vehicle that is over 30 years old at the time of registration is a Category C vehicle that can be registered at the standard rate of €200. The registration document presented with the vehicle indicates that it was manufactured in 1999 and registered in the UK in February 2017. As it does not fulfil the 30-year criterion it is subject to the Category A rate of VRT based on CO2 and NOx emissions.
I am also informed by Revenue that section 132(3)(a) provides that where the level of CO2 or NOx cannot be determined that a rate of 36% of the OMSP or €720 (whichever is the higher) and a NOx amount of €600 apply. As the documentation provided for this vehicle does not contain details relating to CO2 or NOx, a VRT rate of 36% and a NOx amount of €600 has been assigned. Where the customer disputes the assigned CO2 figure or the NOx figure, it is open to them to obtain a Certificate of Conformity displaying the CO2 and NOx data.
I am further informed by Revenue that section 132(3A) provides for a late registration charge where a vehicle is not registered within the statutory 30-day period in the State.
The vehicle referred to can be registered based on the documentation submitted once payment is made.
Information about registration can be found at the following link: https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/index.aspx
