Revenue has published new guidance on the VAT and Customs treatment of second-hand or used motor vehicles coming into Ireland from Great Britain and Northern Ireland. Appendix one to the guidance provides a comprehensive summary of the various import scenarios and the related VAT and Custom Duty treatment.
The guidance outlines the VAT Margin Scheme in Ireland and the UK Second‑Hand Motor Vehicle Payment Scheme, including scenarios involving direct imports from Great Britain and indirect imports via Northern Ireland. It also clarifies the VAT treatment of purchasing a second‑hand vehicle from Northern Ireland, in cases where the vehicle had previously been used in Northern Ireland and also where it had not been used there.
Details of customs import rules and reliefs are also included in the guidance.
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