VAT Rates
MOTOR VEHICLES (NEW)
Rate
Standard rate
Remarks
New in the context of Motor Vehicles includes vehicles under 6 months old or travelled less than 6,000 kilometers when brought into the State from another Member State or elsewhere. See published Guidance on VAT & VRT on Transactions Involving Motor Vehicles for further information.
Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref
Section: 46(1)(a)
Link to further information