A Guide to Methods of Payment for VRT Traders

Introduction

This document has been designed to outline the various options available for the payment of Vehicle Registration Tax (VRT). It includes information on Deferred Payment (Bank Direct Debit Scheme), payments by Cheques, Debit Card, Flexible Accounting of Cash Transactions (FACT), other methods of payments.

VRT Traders

Traders wishing to register for VRT must be registered for VAT in the first instance before applying to their Local Revenue Office.

Once a Trader Account Number (TAN) has been issued by Revenue, traders will automatically be approved to use their non-deferred account. Should they wish to participate in the Deferred Payment Scheme they may then apply to:

Office of the Revenue Commissioners,
AEP Accounts,
Government Offices,
Nenagh,
Co. Tipperary.

Phone: LoCall 1890 442 443
Outside Ireland: +353 6763400

Fax: 067 63397

e-mail: aep@revenue.ie

Forms

Application forms may be downloaded, as appropriate, from:

  • pdfAEP 1 (Rev. 5) (PDF, 306KB) - Application for Approval;
  • pdfAEP 2 (Rev. 10) (PDF, 224KB) - Guarantee for Payment of Duties & Taxes (Deferred Payment (Bank Direct Debit) Scheme;
  • pdfAEP 3 (Rev. 6) (PDF, 234KB) - Direct Debiting Instruction for Deferred Payment (Bank Direct Debit) Scheme;
  • pdfAEP 4 (Rev. 2) (PDF, 269KB) - Undertaking for Deferred Payment of Duties and Taxes - Undertaking;
  • pdfAEP 6 (Rev. 6) (PDF, 120KB) - Conditions for DTI Paperless Declaration and/ or Deferred Payment (Bank Direct Debit) Scheme and/or Cash Scheme

and where appropriate,

  • pdfAEP 5(c) (Rev. 4) (PDF, 374KB) - Standing Authority allowing Associated Dealers to request deferment against Principal’s Revenue Identification Number; and

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Deferred Payment

The Deferred Payment (Bank Direct Debit Scheme) allows the payment of Vehicle Registration Tax (VRT) to be deferred when registering vehicles using the ROS system. In all instances, lodgement of a bank guarantee and compliance with the conditions of the scheme is necessary.

The main feature of the scheme is that the trader pays VRT by direct debit on the 15th day of the month following the registration. Should the debit day fall on a non-working day, i.e. Saturday, Sunday, Public Holiday or Bank Holiday, the VRT becomes payable on the previous working day.

The AEP application forms must be signed by a Company Secretary or Director in the case of a limited or other incorporated company. In the case of a partnership, by one of the partners, or in the case of a sole proprietorship, by the individual.

The only exception to the above is where there is no resident Secretary/Director of the company in Ireland. In this instance an individual who has power of attorney may sign the forms. However, a copy of the power of attorney must accompany the forms.

The guarantee must be provided by a bank, approved by the Central Bank of Ireland and authorised to carry on business in the State under Irish legislation. The guarantee can be provided by an Insurance Company authorised by the Department of Enterprise Trade & Innovation to conduct business in the State under Irish Legislation.

The guarantee is ongoing and stays in place until cancelled in writing by the guarantor. Both the guarantee and the direct debit mandate must be branded with the official guarantor’s stamp.

Please note that a TAN can be cancelled by a trader but a guarantee can only be cancelled by the guarantor.

Associated Dealers may be authorised to use a Principal's Deferred Payment account. In such instances an pdfAEP 5(c) (Rev. 4) (PDF, 374KB) form must be completed by a Secretary or Director of the Principal's company and must also be signed and stamped by the guarantor. The Associated Dealer must also have a separate TAN.

All completed AEP application forms should be returned to AEP Accounts, Nenagh. The trader will receive confirmation of registration from AEP Accounts.

Insufficient Guarantee

Where a trader is approaching the limit of the guarantee in any month, credit may be extended in two separate ways:

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Methods of Payment at a Revenue Office

An authorised trader may top up their account to register vehicles on ROS at any Revenue office. The following methods of payment are allowed:

  • unguaranteed cheques will be accepted as a top-up deposit under the deferred payment scheme up to a limit of 25% of the trader's guarantee;
  • unguaranteed cheques will be accepted as lodgements to non-deferred accounts (payments on account). (There is no limit to the number of lodgements allowed per day);
  • Debit Card transaction up to the limit of €2,500.00 per account per day.

The acceptance of unguaranteed cheques from any authorised person will be discontinued immediately should any cheques presented by that authorised person be returned unpaid by the bank. In addition the Commissioners may revoke such person's authorisation and initiate criminal and/or civil proceedings against him.

Top-up deposits

Where the limit of a guarantee is approached, additional security may be provided by means of a top-up deposit. This is designed to facilitate approved traders whose deferred balance at the end of a month may fall short of the amount necessary to register a vehicle. There is no minimum amount required for this top-up, but it must be in whole euros. It should be noted that an unguaranteed cheque may be lodged to top-up to 25% of the value of the guarantee. Top-ups in excess of this amount must be made by bank draft or guaranteed cheque. Traders may top-up as many times as they wish per month. Top-ups may be made at Revenue Offices outlined below.

Top-Up deposits may also be made by Electronic Funds Transfer (EFT) directly to a Revenue Bank account.

To avail of this facility you should contact one of the following Regional offices: The office you contact is dependent on the Region in which your business is located.

Contact Addresses:

Dublin (Dublin and County)

Office of the Revenue Commissioners,
South City District,
1st Floor,
85-93 Lower Mount Street,
Dublin 2.
Phone (01) 6474099

Galway (Galway, Mayo, Sligo, Donegal, Louth, Cavan, Monaghan, Leitrim, Longford, Offaly, Roscommon and Westmeath)

Office of the Revenue Commissioners,
Cash Office,
Geata na Cathrach,
Fairgreen,
Galway.
Phone (091) 547700
Fax (091) 547775

Waterford (Waterford, Wexford, Kildare, Wicklow, Meath, Kilkenny, Carlow, Laois and Tipperary)

Office of the Revenue Commissioners,
Accounts Section,
Government Buildings,
The Glen,
Waterford.
Phone (051) 862125
Fax (051) 862251

Limerick (Limerick, Clare and Kerry)

Office of the Revenue Commissioners,
Accounts Section,
Ground Floor,
River House,
Charlottte Quay,
Limerick.
Phone (061) 402178
Fax (061) 402182

Cork (Cork City and County)

Office of the Revenue Commissioners,
Cash Office,
Revenue House,
Blackpool,
Cork.
Phone (021) 6027000
Fax (021) 6027108

You must contact one of the above offices if you intend to top-up your VRT account by EFT. When you contact the relevant office you will be given details of the Bank Account to which the money should be lodged.

When you use the EFT facilities you must contact the relevant Revenue Office and inform them of the amount of money transferred and your TAN number. Failure to do so may result in a delay in the monies being credited to your account.

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Methods of Payment at an NCTS Centre

  • Cash (Up to €200)
  • Debit Card (Up to €2,500)
  • Bank Draft (payable to Applus Car Testing Service)
  • Credit Card (This method of payment incurs a 1.5% administration charge which is imposed by the NCTS centre)
  • Company cheque with TAN numbers only (to a limit of €10,000 payable to Applus Car Testing Service Ltd.)

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Trader Statements

A summary Statement will issue to each trader who has a TAN and whose Account was active or who has a credit balance in the account during the month. A detailed breakdown of the statement is available online on ROS (Revenue on-line Service) for ROS customers. For further information on ROS access our website at ROS Services.

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April 2012

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List of Revenue Offices where Top-ups for VRT Accounts may be made

Border Midlands West Region

Cavan Monaghan Revenue District,
M:Tek 11 Building,
Armagh Road,
Monaghan,
Co. Monaghan.
(By Appointment - Phone (047) 62100)

Donegal District:
Government Offices,
High Road,
Letterkenny,
Co. Donegal.
(Opening Hours: 10.00am to 4.00pm - Phone (074) 916 9400)

Galway County District: (The Galway CRIO will accept top-up payments) 
Galway County District,
Geata na Cathrach,
Fairgreen,
Galway.
(Opening Hours: 10.00am - 4.00pm - Phone (091) 547700)

Louth District:
The Local Enquiry Office,
Louth District,
Government Offices,
Millennium Building,
Dundalk,
Co. Louth.
(Opening Hours: 10.00am - 4.00pm - Phone (042) 9353700)

Mayo District:
Michael Davitt House,
Castlebar,
Co. Mayo.
(By Appointment - Phone (094) 9037000)

Sligo District:
Government Offices,
Cranmore Road,
Sligo.
(By Appointment - Phone (071) 9148600)

Westmeath Offaly District:
Government Offices,
Pearse Street,
Athlone,
Co Westmeath,
(By Appointment - Phone (090) 6421800)

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Dublin Region

Central Revenue Information Office,
Cathedral Street,
Dublin 1.
See Opening Hours for Central Revenue Information Office

Tallaght Revenue Information Office
St. John's Street,
High Street,
Tallaght,
Dublin 24.
See Opening hours for Tallaght Revenue Information Office

Dublin Airport
Cargo Terminal,
Dublin Airport,
Co. Dublin.
Opening hours: 8.00am - 5.00pm.

Dublin Port New Custom House
Prominade Road,
Dublin 3.
Opening hours: 9.30am - 4.00pm


East & South East Region

Opening Hours: 10.00am - 4.00pm

Kilkenny Revenue District
Government Offices,
Hebron Road,
Co Kilkenny.
(Phone (056) 7783700

Meath Revenue District
Abbey Buildings,
Abbey Road,
Navan,
Co Meath.
(Phone (046) 9033600)

Tipperary Revenue District
Stradavoher,
Thurles,
Co Tipperay.
(Phone (0504) 59500

Waterford District Office
Government Offices,
The Glen,
Waterford.
(Phone (051) 862100)

Wexford District Office
Government Offices,
Anne Street,
Wexford.
(Phone (053) 9149300


South West Region

Opening Hours: 10.00am - 4.00pm

Cork Public Office
Revenue House,
Blackpool,
Cork.
Phone (021) 6027000)

Kerry District
Government Offices,
Spa Raod,
Tralee,
Co Kerry.
Phone (066) 7161000)

Limerick District
Government Buildings,
River House,
Charlotte Quay,
Limerick.
Phone (061) 402181)

Clare District
Government Buildings,
River House,
Charlotte Quay,
Limerick.
Phone (061) 402181)


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