Vehicle Registration Tax (VRT) and Excise Duty

Vehicle Registration Tax (VRT) registration and export appointments

In line with the Government's Roadmap all National Car Testing service (NCTS) centres are open. You can make bookings for vehicle registration and export examinations through the NCTS website.

Due to the COVID-19 circumstances:

  • all vehicles presented for registration were valued based on the date they were presented


  • the seven-day requirement to make an appointment and the thirty-day requirement were in force. 

Pre-inspection by NCTS centres

The NCTS continued to operate a mobile pre-inspection facility, where there were more than fifteen vehicles to be inspected together. This facility is:

  • available only to Authorised Traders
  • subject to availability
  • subject to the minimum number of vehicles requirement.

You can find further information on the requirements for mobile pre-inspection is on the NCTS website. It can be booked by emailing


Registration by authorised dealers on the Revenue Online Service (ROS) of new cars and pre-inspected cars was not interrupted.

Authorised traders should have continued to register such vehicles before delivery to a customer.

Contact details for queries 

Contact Revenue through MyEnquiries with any questions you might have, including customs clearance queries. 

Contact NCTS with queries about:

  • mobile pre-inspections
  • import examinations
  • export examinations.

Next: Relief from Excise Duty (Alcohol Products Tax)