Category: Vehicle VAT & VRT

Buying and selling cars VAT when buying a car in your own EU country When you buy a new car from a dealer in your own EU country you pay VAT on it. If you use this car for your private purposes, this VAT will not be refunded (unless you sell it when it is still new […]

Motor vehicles Motor vehicles sold in the State are liable to Value-Added Tax (VAT) at the standard rate. In addition to VAT, Vehicle Registration Tax (VRT) is also liable when a motor vehicle is being registered in the State for the first time. The rate of VRT varies between vehicle types and is mainly dependent on the level of CO2 emissions. […]

Overview Most used vehicles imported into the State from overseas are sourced in the UK. This section is to ensure that customers are aware of the implications of Brexit on the vehicle registration process. Under the withdrawal agreement, the UK was in a transition period until 31 December 2020. During this period all procedures in […]

Vehicle Registration Tax (VRT) VRT and registration All motor vehicles in the State must be registered within 30 days of their date of entry. This, however, does not extend to: certain vehicles kept by authorised motor traders and foreign registered vehicles brought in temporarily and driven by visitors to the State for non-business purposes. Foreign registered vehicles […]

Overview You must be authorised if you wish to hold unregistered vehicles. Being authorised also allows a trader to avail of other benefits such as pre-inspection by the National Car Testing Service. Authorisation of motor traders You can apply to Revenue for authorisation to: manufacture distribute deal-in deliver store repair or modify unregistered vehicles. When not authorised by Revenue, […]

Overview In some cases, you might not have to pay Vehicle Registration Tax (VRT) when you register your vehicle. Alternatively you may be entitled to relief from a certain amount of VRT. This section provides a description of the reliefs and exemptions that are available. More extensive VRT information is given in the Exemptions and Reliefs […]

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