Proportionate payment of VRT on leased vehicles
How a vehicle qualifies
In order to qualify, vehicles must be Revenue Category A, which are passenger or light commercials. Vehicles which, at any stage, were previously registered in the State cannot avail of the scheme.
The vehicle must be registered either in the name of an individual or a business resident in the State.
Qualifying lease agreements must confirm the following:
- that the vehicle will be in the State temporarily
- that the lease period is between 1 and 48 calendar months.
The lease must be between an individual or business resident in the State and a business established in another Member State. This business must be registered for VAT in the State and have a valid Tax Clearance Certificate.
Next: Leasing company application