Marc MacSharry (Sligo-Leitrim, Fianna Fail)
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54. To ask the Minister for Finance the number of second-hand private vehicles imported here from the United Kingdom in each of the past five years in tabular form. [35420/19]

Marc MacSharry (Sligo-Leitrim, Fianna Fail)
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55. To ask the Minister for Finance the number of valuation tests carried out by the National Car Testing Service on second-hand private vehicles imported from the United Kingdom in each of the past five years in tabular form. [35421/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 54 and 55 together.

I am informed by Revenue that the numbers of used Category A vehicles registered in Ireland from 2014-to date, having previously been registered in the UK, are as follows: 

The registration figures relate to cars, SUVs and similar vehicles and include registrations completed by private individuals and authorised motor dealers.

Under the provisions of section 133, Finance Act 1992, all vehicles, both new and used, are assigned a value by Revenue that is called the open market selling price (OMSP).  The OMSP is the price, inclusive of all taxes and duties, that a vehicle might reasonably be expected to fetch on a first arm’s length sale in the open market of the State by retail.  Every vehicle is also assigned a statistical code by Revenue.  The statistical code contains data particular to a vehicle such as the make, model and version and the OMSP.  When a previously registered vehicle is declared for registration the OMSP taken from the statistical code is depreciated by Revenue in line with the age, mileage and condition of the vehicle.  This depreciated value is then used by Revenue for the purposes of applying the tax.

Examination of cars at the NCTS Centres is carried out on Revenue’s behalf by the NCTS operators, Applus.  However, the assignment of vehicle values is a function carried out by Revenue.