You may be involved in the transport of tourists by road under a group contract. In such cases, you may reclaim Value-Added Tax (VAT) incurred on the purchase, intra-Community acquisition, lease or hire of touring coaches.
Applications for repayment must be submitted within four years from the end of the taxable period to which the claim relates.
With effect from 1 January 2019, applications for refund of VAT on touring coaches should be made via eRepayments. Existing mandatory efilers must submit claims via eRepayments.
Further information on using eRepayments can be found at: Apply for a refund of Value-Added Tax (VAT) on touring coaches.
You can submit any queries relating to eRepayments for Touring Coaches through MyEnquiries by following these steps:
- Sign into myAccount or ROS.
- Select ‘Collector General’s’.
- Select ‘VAT Repayments (Unregistered)’.