Proportionate payment of VRT on leased vehicles
How a vehicle qualifies
In order to qualify for the scheme the vehicle must:
- be a Category A vehicle
- never have been registered previously in the State
- be registered in the name of an individual resident in the State or a business established in the State, as applicable.
- be the subject of a lease agreement that:
- stipulates that the vehicle will be in the State temporarily
- is of a period of between 1 and 48 calendar months
- is completed between an individual or business resident in the State and a business established in another Member State. This business must be registered for VAT in the State and have a valid Tax Clearance Certificate.
Next: Responsibility of the leasing company