COVID-19 information and advice for taxpayers and agents

Vehicle Registration Tax (VRT) and Excise

VRT registration and export appointments

In line with the Governments Roadmap all National Car Testing (NCT) Centres have been open since 29 June at reduced capacity. Bookings can be made through the NCT website at: Due to the reduced capacity customers may not be able to obtain preferred dates.

Customers should note that the details above are subject to change in line with health and safety guidance. Any changes will be notified on this page.

In view of current circumstances, for inspections carried out up to and including 31 December:

  • all vehicles that are presented for registration will be valued based on the date they are presented
  • and
  • as Centres were closed, customers will not be charged any additional VRT during this period due to exceeding the 30-day limit.

After 31 December, the 7-day requirement to make an appointment and the 30-day requirement to register will be enforced.  

The NCT service has continued to operate a pre-inspection service 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 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:

Waiver of excise duty on on-trade liquor licences on renewal in 2020

The Government announced a package of measures on 28 August 2020 to:

  • help pubs, bars and nightclubs, recognizing the economic impact of Covid-19 on their businesses
  • and
  • to assist planning and adaptation for their re-opening.

This package included a waiver of excise duty on on–trade liquor licences on  renewal in 2020.

More information is available on the Excise section of our website.