All second-hand vehicles will be subjected to an NCT before they can be legally registered with Irish plates, the Government has announced.
The provision, contained in the Finance Bill published today, is designed to clampdown on the number of sub-standard vehicles being driven on Irish roads.
Unde the new rules, which come into effect from January 2010, a series of pre-registration checks will be carried out on used vehicles, including those brought into the State, as a condition of vehicle registration.
The purpose of the checks will be to confirm if the vehicle is a "suitable mechanically-propelled vehicle", so that VRT can be charged.
The checks will also ensure the paperwork matches the vehicle being registered and whether the mileage is correct.
They will also seek to confirm an imported vehicle, for instance, has the relevant approval certification approriate to its use in the State and that it has not been written off or stolen in another jurisdiction.
The provision allows the Revenue Commissioners to appoint a body or an agency to carry out the checks on their behalf.
It was also announced that a temporary register be set up for foreign vehicles intending to remain in the State for more than 42 days.
The Government also announced that vehicle registration tax relief on cars for short-term hire will be phased out and withdrawn in full by October 1st, 2011.
It also made provision in the Bill to raise estimated excise assessments in any case where there is reason to believe that a liability to excise duty, including VRT, has not been paid.