If you are considering purchasing a car prior to the 31/12/09 and are concerned that it may not arrive for invoice and registration before the VAT increase don’t be.
Your dealer will issue a credit or discount your invoice by 2.13% on the net invoice value of the vehicle including options if the following conditions are met:
The offer applies to the cost of the vehicle, options, but excludes all accessories.
In all other circumstances VAT will be charged at the increased rate for invoices issued on after 01/01/10 and will not qualify for the offer detailed above.