Revenue eBrief No. 240/23
15 November 2023
Import of Motor Vehicles from the UK
Tax and Duty Manual (TDM) Importation of Motor Vehicles from the UK has been amended to reflect the introduction by the UK of the second-hand motor vehicle payment scheme (SHMVPS).
This new scheme will impact the registration of second-hand vehicles sourced from Great Britain, and Northern Ireland. Details can be found in chapter 10 of the TDM.