Reclaiming VAT on touring coaches

Only certain tour coach operators can reclaim Value-Added Tax (VAT) incurred on the purchase, intra-Community acquisition (ICA), lease or hire of specified coaches. 

Key requirements

To qualify, you must:

• Be a tour coach operator involved in the transport of tourists by road under contracts for group transport.
• Be compliant with all your tax obligations, for example, Income Tax, Corporation Tax (CT) and Capital Gains Tax (CGT).
• Use the coaches for the transport of tourists by road under contracts for group transport. This period of use must be for 1 year from the date of purchase, ICA, lease or hire of the coach.

No VAT refund will be allowed for coaches that are used for any other purpose.

All applications for repayment of VAT must be submitted within four years from the end of the related taxable period. 

Example

The purchase of a tour coach was made on 5 June 2024. The end of the taxable period is 30 June 2024. A claim for a refund must be submitted by 30 June 2028.

Making a claim

Applications for a refund of VAT on touring coaches should be made via eRepayments. To make your claim through eRepayments, you will need to provide:

• The original purchase invoice.
• A copy of the lease or hire agreement, together with the original purchase invoice.
• An official receipt or other document establishing the amount paid, together with the invoice issued by the supplier. This is required in the case of an ICA.
• An official receipt, or other document, establishing the amount of tax paid, and indicating the number of the relevant Customs entry. This is required in the case of an importation.
• A current Tax Clearance Certificate.
• The International Bank Account Number (IBAN) and the Bank Identifier Code (BIC) of your bank account.
• Copies of contracts or invoices validating that  you are engaged in the transport of tourists under group contract.
• Vehicle specification details.

How to access the service

You can access the eRepayment service through myAccount or the Revenue Online Service (ROS) by following these steps:

1. Click on the ‘Other Services’ section in the ‘My Services’ area.
2. Click on the ‘eRepayment Claims’ card.
3. Sign into ROS or sign into myAccount.
4. Click on the ‘Payments or eRepayments’ section of myAccount.
5. Click on ‘Make a claim’.
6. Click on ‘VAT’.
7. Click on ‘Form 71 – Tour coach operators’.

You can submit any queries relating to eRepayments for touring coaches through MyEnquiries by following these steps:

1. Sign into myAccount or ROS.
2. Select ‘Collector-General’s’.
3. Select ‘VAT Repayments’.
4. Select ‘VAT Unreg (Farmers or Tour Bus Operators)’.