Revenue eBrief No. 113/24
08 April 2024
Importation of Motor Vehicles from the UK
The Tax and Duty Manual on the Importation of Motor Vehicles from the UK has been updated to reflect the extension, by the UK, of the VAT second-hand car margin scheme deadline to June 2024. Changes have been made in sections 10, 10.1 and 10.2, and Appendices 1.2 and 1.3.