Mark Wall
Question:372. Deputy Mark Wall asked the Tánaiste and Minister for Finance if an imported vehicle is required to be in working order to be registered for VRT. [6403/26]
View answerTuesday, 27 January 2026
Questions (372)
Written answers
Revenue have advised that mechanically propelled vehicles are required to be in working order to be registered for Vehicle Registration Tax (VRT).
Section 130 of the Finance Act 1992, as amended by Section 97 of the Finance Act 2014, states in the definition of a ‘mechanically propelled vehicle’ that it is capable of achieving vehicle propulsion at the time of registration or at the time of examination by a competent person under section 135D(1)(d), to the satisfaction of the Commissioners.