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 a 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 on-line system (ROS) pending sale of the vehicle and these details cannot be 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.

Arranging a pre-inspection

Pre-inspection at an NCTS centre

You must make an appointment with the NCTS and present the vehicle for inspection along with the details of your 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 VRT payable on that date.

Pre-inspection by the NCTS at premises

Alternatively, you can arrange to have an NCTS official inspect the vehicle(s) at your premises for a fee determined by the NCTS.

In both cases above, 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 value used by Revenue, the Open Market Selling Price (OMSP), may increase between the time of the pre-inspection and the date of registration, and this will mean a higher amount of VRT.

VAT is payable on a new means of transport and it will be included in the amount due at the pre-inspection stage as 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 follow the screens set out in detail in the Sample Screens for pre-inspection registrations on ROS.

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