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Proportionate payment of VRT on leased vehicles

  1. Overview
  2. How a vehicle qualifies
  3. Leasing company application
  4. Customer application
  5. Declaration and registration
  6. Extending a lease
  7. Retention of the vehicle
  8. Export procedure

Overview

Section 135E of the Finance Act 1992 introduces a proportionate payment of Vehicle Registration Tax (VRT) scheme from 1 July 2019. The scheme applies to certain vehicles leased in other Member States that fulfil a number of qualifying criteria.

You must have a Revenue customer number to avail of the proportionate payment scheme.

Next: How a vehicle qualifies

Published: 27 December 2023 Print this page

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