Fleet Handbook Ireland

• Fleet Management
• Contract Hire
• Personal Contract Hire
• Contract Purchase
• Sale and Leaseback
• Commercial Vehicles
• Electric Vehicles
• Long & Short Term Rentals

Service, maintenance and repairs, tyre management, insurance, accident management, roadside assistance, replacement vehicles, pre-contract vehicles, road tax, fuel management, fleet consultancy, fleet administration, fine and toll management, 24/7 windscreen replacement, online reporting, driving license checks, risk management, direct driver contact, 24/7 driver support, driver safety training, vehicle signage, vehicle fit out, telematics.

• Minimum Term & Mileage: 12 months / no minimum mileage
• Maximum Term & Mileage: 60 months / 300,000 km

The vehicle licensing certificate (ownership document) refers to the current registered owner, who is the legal owner of the vehicle. Under contract hire, the title remains with Avis Fleet Solutions, and at no stage can the customer acquire the title. Under contract purchase, the customer has the option of acquiring the title at the end of the agreement. International agreements provide for temporary use of a vehicle in a foreign country for a limited time (usually six months in a 12-month period).

A car originally registered abroad must be re-registered in Ireland if it is to be used primarily in that country. The lessor, who will become the new legal owner of the car, is responsible for registration.

The lessor is fully responsible for registration of the vehicle and the necessary documentation. The customer does not need to hold or provide any documentation. If the customer requires foreign travel the lessor will provide the required documentation to permit travel abroad.

New vehicles are usually registered approximately 2 days prior to delivery. New vehicles can be delivered from 1 week to 16 weeks after the order is placed.

The current VAT rate is 23%.

• Value Added Tax: Motor vehicles sold in the Republic of Ireland are liable to Value-Added Tax (VAT) at the standard rate. The VAT is included in the price of all new vehicles and forms part of the monthly lease rate.
• Vehicle Registration Tax: In addition to VAT, Vehicle Registration Tax (VRT) is also liable when a motor vehicle is being registered for the first time. The rate of VRT varies between vehicle types and is mainly dependent on the level of CO2 emissions. VRT is payable on new unregistered vehicles and on vehicles brought into Ireland from other countries. The VRT is included in the price of all new vehicles and forms part of the monthly lease rate. The current VRT rate structure can be found here https://www.simi.ie/en/motoring-info/vrt
• Annual Motor Tax: once registered motor vehicles are liable to annual motor tax. Motor tax is calculated based on the engine size for private vehicles registered before the 1st July 2008. If a vehicle is registered on or after the 1st July 2008 then the motor tax is based on the CO2 emission levels. The current motor tax rates can be found here https://www.simi.ie/en/motoring-info/motor-tax-rates-on-co2-emissions
• Commercial Vehicle Roadworthiness Test
  The Commercial Vehicle Roadworthiness Test (CVRT) is a compulsory test procedure for all commercial vehicles. The CVRT is carried out annually at a cost of €94.68.
• National Car Test
  The National Car Test (NCT) is a compulsory test procedure for cars once they reach four years old. The NCT incurs a cost of €55.00.

Under current legislation, with contract hire the customer is able to recover up to 20% of the VAT levied on the finance element of the monthly rental, assuming they are VAT-registered, use the vehicle for up to 60% business purposes and the vehicle is within the tax bands A, B or C. Where other VAT-applicable services are provided (e.g. maintenance), a VAT-registered customer can recover up to 100% of VAT.

Under current legislation, monthly lease payments are treated as operating expenses and accounted for in the company’s profit and loss account. The asset (the leased vehicle) is capitalised on the books of the lessor (the leasing company).

Avis Fleet Solutions
Kilbarrack Road 
Kilbarrack, Dublin 5 
Ireland