Dáil Éireann Debate, Tuesday - 15 December 2020
197. Deputy Duncan Smith asked the Minister for Finance if persons who have purchased a vehicle, are in possession of that vehicle and have sought an appointment prior to 31 December 2020 are rateable based on 2020 VRT rates in view of the delays in the processing of vehicle registration tax payments and the change in VRT rates planned for 1 January 2021; and if he will make a statement on the matter. [42888/20]
View answer200. Deputy James Browne asked the Minister for Finance the position regarding the Revenue Commissioners arrangements related to the case of a person (details supplied); and if he will make a statement on the matter. [42995/20]
View answerI propose to take Questions Nos. 197 and 200 together.
Used cars imported from the UK before the end of December will not be liable to customs duty or VAT on import.
In relation to VRT, while the rates will change on 1 January it is not necessarily the case that the amount of VRT charged on registration in January will be higher than if the vehicle was registered in December. Where a delay in registration beyond the normal waiting times for a pre-registration appointment results in a higher VRT liability in January, Revenue is prepared to allow the lower charge to apply. NCT centres will be advised to contact Revenue in such cases.
