COVID-19 information and advice for taxpayers and agents

Vehicle Registration Tax (VRT) and Excise

VRT registration and export appointments

All VRT registration and export appointments in the National Car Testing Service (NCT) Centres have been cancelled from 28 March 2020. In line with the Government’s Roadmap NCT centres will open on a phased basis as follows:

  • from 8 June 2020 for NCT checks
  • and
  • from 29 June 2020 for VRT inspections. 

Further details will be published on this page as they become available.  

The NCT service has continued to operate a pre-inspection service during this period via its Mobile Units. This service, which is available only to Authorised Traders, can be booked by emailing and is subject to availability. Further information on the requirements for pre-inspection can be found on the NCTS website at

Registration by authorised dealers on the Revenue Online Service (ROS) of new cars and pre-inspected cars has not been interrupted. Authorised traders should continue to register such vehicles before delivery to a customer.

Customers will not be charged additional VRT as a penalty at registration if they:

  • had an appointment scheduled during the period when the NCT Centres are closed
  • or
  • cannot get an appointment due to the closure and exceed the 30-day period.

Customers can contact Revenue via MyEnquiries with any questions they may have. Queries regarding pre-inspections or import/export examinations should be directed to the NCTS.

Relief from Excise Duty (Alcohol Products Tax) for the manufacture of hand sanitiser products

A relief from APT will continue to apply to alcohol used in the production of a range of medicinal and other products, such as hand sanitisers. To benefit from this relief, producers must apply to Revenue to be authorised to receive alcohol for this purpose.The production of hand sanitiser products must be approved by the Department of Agriculture, Food and the Marine before being made available for sale or use. See: