Buying or selling a car
This FAQ addresses issues that arise in the purchase and sale of private or personal vehicles. If further information is required, a full information guide on the VAT and VRT implications of buying and selling motor vehicles is available:
VAT and VRT on Transactions involving Motor Vehicles.
In general, motor vehicles in Ireland are liable to Value-Added Tax (VAT) at the standard rate.. In addition, when a new motor vehicle is being sold in Ireland, or when any vehicle is brought into Ireland from another country, it is liable to Vehicle Registration Tax (VRT). The rate of VRT varies between vehicle types, and is mainly dependant on the level of CO2 emissions. The Revenue VRT calculator will help you to calculate the rate of VRT on your vehicle. The Revenue website also has a full list of VRT forms available for download.
The VAT and VRT procedures involved when buying a motor vehicle will vary depending on the status of the seller. These may be motor dealers, traders selling their own business vehicles, motor auctions, private individuals, etc. There are also special procedures for transactions involving second-hand vehicles, or vehicles being transported between countries as part of a purchase or sale.
In addition, when a vehicle is purchased for the use of a disabled person, it may be possible to recover some or all of the VAT and/or VRT incurred.
For further information on how VAT and VRT are applied in the purchase or sale of personal motor vehicles, and the circumstances in which these taxes may be reclaimed, please see: I am buying or selling my own personal vehicle.