Authorised traders and processes

Authorisation of motor traders

General

An individual or a business can only deal in unregistered vehicles if they are authorised by Revenue to do so.

If you are not authorised by Revenue you must:

• make an appointment to register your vehicle within seven days of the vehicle being brought into the State
  and
• register your vehicle within 30 days of bringing it into the State.

To become authorised, a person must apply to Revenue. In general, they must show that they:

• intend to be actively engaged in the motor business
• intend to be engaged at a premises occupied by them, and at which such a business can be legally carried on
• are registered for Value-Added Tax (VAT)
  and
• have a current Tax Clearance Certificate.

Premises

There are two requirements in respect of the premises covered by the authorisation:

• the premises must be owned by the applicant, or rented, or legally leased by them
  and
• the premises must be one at which such business may legally be carried on (this excludes premises such as front gardens or driveways where the carrying on of the business is not permitted under the planning laws).

Authorisation

If authorised, a Trader Account Number (TAN) is issued by Revenue and the dealer will automatically be approved to use the non-deferred account or 'FACT' account. Details of this account and the conditions for deferred accounting are available in the VRT Manual Section 10.

Revocation of an authorisation

Revenue can revoke an authorisation for reasonable cause and following reasonable notice.

The circumstances in which an authorisation may be revoked include:

• the holder is no longer actively engaged in one of the prescribed businesses, or never commenced the business
• the holder fails to produce a Tax Clearance Certificate when requested to do so
  or
• the holder does not keep the records of the business to the satisfaction of Revenue.

Where an authorisation is revoked, the business concerned can no longer hold, or deal in, unregistered vehicles.

Dealers holding and registering vehicles

An authorised motor dealer who holds a new motor vehicle as stock-in-trade is not required to register the vehicle in his or her own name. However, the dealer is obliged to ensure that the vehicle is registered before the customer takes delivery of it.

In the course of a sale, the dealer collects the VRT amount from the customer and registers the vehicle in the customer's name. This can be done by using the Revenue Online Service (ROS), or at any NCTS centre.

Once a vehicle is registered, it can then be supplied to the customer with registration plates fitted.

Only authorised motor dealers are entitled to hold unregistered vehicles. If a person other than an authorised dealer obtains a motor vehicle that is not registered in the State, that vehicle must be registered in the person's own name and the VRT must be paid.

Authorised traders are required to keep all documents relating to the receipt and disposal of unregistered vehicles for a period of six years. In addition, a record of the receipt and disposal of each and every vehicle must also be kept. Periodic returns are also required electronically or in hard copy on the periodic stock statement Form VRT 17.

De-registration of vehicles

In exceptional circumstances, a vehicle may be de-registered and VRT repaid provided that the following three conditions are met:

• The exceptional circumstances arise within seven working days of the date of registration.
• The vehicle has not been licensed (road-tax has not been paid) for use in a public place.
• An application for de-registration is received within 21 days of the date of registration.

An Application for deletion of registration must be made in writing to:

Central Vehicle Office
Rosslare Harbour
Rosslare
Wexford
Y35 PH4X.

You should include the following:

• a full description of the circumstances giving rise to the application
• confirmation that the vehicle has not been licensed, that is, road tax has not been paid for use in a public place
• that the vehicle has not, and will not, be the subject of a repayment under any of the VRT repayment schemes
• whether the VRT was paid or deferred
• evidence from the owner's insurance company (where the circumstances are such that a claim would be likely, for example, in the case of a stolen vehicle and suchlike) of:
  • the amount claimed and paid out, if any
  • that no claim will be made or accepted
    or
  • if a claim is made, that the amount to be paid out will exclude VRT.

Next: Pre-inspection by National Car Testing Centre (NCTS)