Proportionate payment of VRT on leased vehicles

Overview

Section 135E of the Finance Act 1992 introduces a proportionate payment of Vehicle Registration Tax scheme from 1 July 2019. The scheme applies to certain vehicles leased in other Member States that fulfil a number of qualifying criteria.

Please note that you must have a Revenue customer number to avail of the proportionate payment scheme.

The following sections describe these qualifying criteria and the application process involved.

Next: How a vehicle qualifies