Revenue eBrief No. 088/26
14 May 2026
VAT and Customs Treatment of the Movement of Second Hand Motor Vehicles from Great Britain and Northern Ireland
A new Tax and Duty Manual (TDM) - VAT and Customs Treatment of the Movement of Second-Hand Motor Vehicles from Great Britain and Northern Ireland - has been created to provide guidance on the VAT and Customs treatment of second-hand or used motor vehicles moving into the State which follow these routes.