Proportionate payment of VRT on leased vehicles

Customer application

Applications can be made online through myAccount (private individuals) or ROS (businesses).  Click on the VRT EU Leased Vehicle button under Vehicle Services.  Please note that you must have a Revenue customer number to avail of this provision.

The following is a box-by-box walkthrough of the online application.

  • You must confirm that you are either an individual currently resident in the State or a business established in the State. This is a Yes or No option. If you answer “Yes” then the process will continue. If you answer “No” then the process will stop because you will not have fulfilled the legal requirement.
  • On the application you will be asked for the leasing companies current Irish VAT number. The system will check to ensure it is a valid Irish number and to verify that there is an associated Tax Clearance Certificate. If it fails on either check then the application will not proceed further.
  • You will be asked to enter, in free text, the name and address of the leasing company.  You will then be provided with a drop down box of Member States from which you must choose one.
  • You must input the Vehicle Identification Number (VIN) of the vehicle. (the VIN is a unique 17-character combination of digits and capital letters – the letters I, O and Q are not valid characters).  The system checks:
    • that the VIN has not been previously used to register a vehicle in the State.  If it has then the system will not allow you to proceed
    • and
    • that the VIN has been input into ROS by the leasing company.  The VIN that you have input must match that input previously by the leasing company.
  • You must declare whether the vehicle is New or Used.  There are two possibilities here:
    1. The vehicle is previously registered in another Member State – in this case you must tick that the vehicle is “Used”.  When you tick “Used” the system will ask you to enter the vehicles previous registration number.
    2. The vehicle is previously unregistered: in this case you must tick that the vehicle is “New”.
  • You must confirm that the vehicle is a VRT Category A vehicle.  If you fail to confirm this the system will not allow you to proceed.
  • You must enter the dates of the lease agreement.  The system will check these against the dates previously entered by the leasing company for this vehicle.  If they match the application can proceed.

Next: Declaration and registration