Authorised traders and processes

Pre-inspection by National Car Testing Centre (NCTS)

Outline of system

Authorised dealers can make an appointment to:

• bring a vehicle(s) to an NCTS centre for a pre-inspection prior to having a buyer for the vehicle
• or
• arrange for NCTS staff to examine the vehicles at their premises.

Following the pre-inspection, the details of the vehicle are recorded on the Revenue Online System (ROS) pending sale of the vehicle. These details cannot be subsequently amended. When there is a buyer for the vehicle, it can be registered on ROS.

If you do not have a ROS account, you cannot avail of this facility.

Pre-inspection at an NCTS centre

You must make an appointment with the NCTS and present the vehicle for inspection along with your Trader Account Number (TAN). The NCTS will:

• capture all the vehicle details (apart from the owner and payer details)
• and
• complete an enquiry with Revenue that will indicate the Vehicle Registration Tax (VRT) payable on that date.

Pre-inspection by the NCTS at authorised premises

Alternatively, you can arrange to have the NCTS inspect the vehicle(s) at your premises for a fee. Details of this are available in the FAQ section of the NCTS website.

In both cases, the vehicle details are recorded on the ROS system to allow for registration at a future date.

Calculation of the VRT

The VRT payable is the amount calculated on the date of registration.

The Open Market Selling Price (OMSP), may increase between the time of the pre-inspection and the date of registration. This will mean that a higher amount of VRT will be due.

Value-Added Tax (VAT) is payable on a new means of transport and it will be included in the amount due at the pre-inspection stage. This is because the VAT number is not input until the point at which the vehicle is registered.

Selling the vehicle

When you have a buyer for the vehicle, you sign on to the ROS system and finalise the registration.

You pay the VRT by selecting the payment method (Deferred or FACT) which you opted for when applying for payment approval.

Next: Pre-registration valuation of extras