According to the scrutiny requirements a rally car must be road legal, therefore taxed and now nct'd, technically all imported cars should be cleared and re-reg'd but i think there's an agreement between MI and Customs and Excise about this allowing them to stay on their plates provided they go back out of the country after a rally and arent used on public roads except for when they are taking part in a rally
I know of several WRC cars that do not leave the country-they are prepared and maintained here! \\as I said last night I reckon the revenue turn a blind eye to it as there would be big trouble for Irish rallying if they suddenly came looking for the VRT on a €0.5M rally car
Motorsport Ireland should lobby the government to bring in a special road tax bracked for rally cars. A motorhome club here did the same thing a fer years ago and now, motorhomes pay 60 euro tax regardless of engine size and are exempt from the NCT. Why can't Motorsport Ireland do the same thing??