Finance Act 1992 section 136A

Authorisation of competent persons

Section 136A provides for the authorisation of competent persons to carry out vehicle registration tax (VRT) functions on behalf of the Revenue Commissioners, including terms of authorisation, revocation, payment obligations, and the netting off of fees against VRT collected.

• The Revenue Commissioners may authorise one or more competent persons in writing to carry out specified VRT functions, subject to conditions, and may revoke such authorisation for reasonable cause with reasonable notice.
• VRT collected by the competent person on vehicles registered in a given month must be paid to the Revenue Commissioners no later than the 15th day of the following month.
• The gross VRT payable by the competent person is reduced by the net amount of fees owed by Revenue to that person, calculated as total fees due from Revenue (A) minus any prescribed amount payable back by the competent person (B), using the formula A − B.
• Where the prescribed amount payable by the competent person (B) exceeds the fees due from Revenue (A), the VRT payable to Revenue is increased by the excess of B over A.