In July I imported a 2019-reg car and was exempt paying VRT on it due to transferring residence back to Ireland. If I sell the car within one year I must pay the VRT - is the VRT due calculated on a set 12 months or whatever period less 12 months (i.e. so in November say nine months VRT)?
Filed under VRT - Asked by Joe Freeley (Mayo) - Tue, 13 Oct 2020 22:18
I'm afraid Revenue is quite clear on this: "The VRT relieved becomes payable in full if you sell or dispose of the vehicle within 12 months following registration."