Proportionate payment of VRT on leased vehicles

Extending a lease

Where the lease agreement for a vehicle is extended and:

  • the lease remains in the name of the person or business declared at first registration of the vehicle
  • and
  • the total period of the lease remains under 48 months

then the person or business in whose name the vehicle is registered must pay the additional duty and interest.  

The additional Vehicle Registration Tax (VRT) can be paid online using the MyPayments section on MyAccount or ROS. 

Next: Retention of the vehicle