Dáil Éireann Debate, Tuesday - 20 March 2018
104. Deputy Fergus O'Dowd asked the Minister for Finance if a case (details supplied) will be examined in relation to the calculation of VAT on a VRT calculation; and if he will make a statement on the matter. [12637/18]
View answerThe VAT treatment of motor vehicles is subject to the requirements of the EU VAT Directive, with which Irish VAT law must comply. I am advised by The Revenue Commissioners that Motor vehicles which are brought into the State and are 'new' for VAT purposes are subject to VAT at the standard rate. In accordance to the Directive, Irish legislation provides that a motor vehicle is considered new where it is either less than 6 months old or has less than 6,000 km. Under the Directive, there is unfortunately no discretion to change this provision.
