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.
  • and
  • 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