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.

Foilsithe: 14 Bealtaine 2026 Priontáil an leathanach seo

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