I am informed by the Revenue Commissioners that they have been assured by Applus that there are no delays in processing VRT payments at their centres in Cork. In order to register an unregistered vehicle (or one previously registered outside the State) an appointment must be made with the NCTS (Applus), within 7 days of its entry into the State, to have a pre-registration examination of the vehicle carried out. The registration process must be completed and VRT paid at the NCTS (Applus) Centre within 30 days of the arrival of the vehicle in the State. Once the vehicle is registered within the 30 day period there are no liabilities to any late charges that may arise.
In the case of motor dealers the Revenue Commissioners introduced a pre- inspection system in March 2011 whereby authorised motor dealers can register vehicles previously registered outside the State via ROS (Revenue's online service). This allows for vehicles to be pre-inspected by the NCTS prior to being sold by the motor dealer. Following an examination of the vehicle's documentation by NCTS the vehicle details are recorded on ROS and the dealer can then register the vehicle and pay the VRT at the point of sale of the vehicle. Information on this system is available at: http://www.revenue.ie/en/tax/vrt/information-for-traders.html.
To avail of this service a motor dealer must register for ROS. Assistance on this is available from the ROS Helpdesk at 1890 201 106 or email: roshelp@revenue.ie.