- The TDM Recovery of VAT on Motor Vehicles has been updated to provide more information on vehicle conversions
- The document provides guidance on the recovery of VAT on motor vehicles for VAT registered persons and certain types of traders
- General rules on recovery of VAT on motor vehicles are outlined, with limitations on entitlement for motor vehicles
- Vehicles used for commercial purposes fall under Categories B and C for VRT purposes
- VAT registered traders may not deduct VAT on passenger motor vehicles used for hire, leasing, or purchase
Source: revenue.ie
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.