The Non-Use of Motor Vehicles Act 2013 provides for changes to the system of declaring vehicles off the road for motor tax purposes. Since 1st July, 2013 new arrangements apply for declaring a vehicle off the road for motor tax purposes. The new arrangements require a vehicle to be declared off the road in advance where the owner intends not to use it on the public road for a period.

Notice re: Off Road Declaration Renewals
A declaration should be made during the month of expiry of the previous declaration if the vehicle is still not being used in a public place, in order to avoid having to pay tax on the vehicle. Owners can now renew their declaration online at motortax.ie using the PIN number given on the renewal notice, as well as in motor tax offices. There is no charge for making a declaration of non-use of a vehicle. See motortax.ie online, motor tax forms, Form RF150 for completion.

While the IVVCC had certain concerns and reservations about this new requirement many of our members have used the facility without any difficulty. It is primarily aimed at the owners of modern vehicles seeking to evade motor tax.

VRT/NCT and Importation
There are new regulations in force since 1st September, 2010 concerning the importation and registration of vehicles. S.I. No. 400/2010 — Vehicle Registration and Taxation (Amendment) Regulations 2010. Click here to open full document on Government website.

The importing person must make an appointment for a pre-registration examination with an NCT office not later than 7 days after the arrival in the State of the vehicle, and must register the vehicle to the satisfaction of the Commissioners not later than 30 days after its arrival in the State. Failure to comply with the requirements as stated in the Regulations will attract financial penalties.

For the purposes of the registration of a vehicle the NCT office shall require the person presenting the vehicle for registration to sign a document confirming the vehicle details, and such document shall be retained by the NCT office.

In respect of the vehicle the following details are required:- The vehicle identification number; the make, model and variant; the number of doors, seats and windows; the level of CO2 emissions; the vehicle category by reference to the relevant EC type-approval certificate or EC certificate of conformity; or any other documentation specified by the Commissioners for the purposes of confirming the categorisation of vehicles for the purposes of Chapter IV of Part II of the Finance Act 1992, and such other particulars, if any, relating to vehicles as the Commissioners consider.

This change to the importation process involves a new requirement for members importing historic vehicles into Ireland and will necessitate members presenting the vehicle at an NCT facility and making a second visit to pay the required VRT fee. It is worth pointing out that on the second visit the importer of the vehicle will have to decide what type of registration number they want i.e. an “ZV” number or a rear of first registration number e.g. “64 C….”