Permanent Reliefs from VRT and Temporary Exemptions from Registration for Foreign Registered Vehicles
This section gives outline details of the Permanent Reliefs from Vehicle Registration Tax and Temporary Exemptions from Vehicle Registration for Foreign Registered Vehicles available in the State.
There are various reliefs and exemptions from VRT. They include exemption which may apply in the case of :
- Transfer of Residence
- Transfer of Residence of Vehicles Acquired Tax/Duty Free
Abroad - Transfer of Business Undertaking
- Inheritance
- Donations by Official Bodies, Public Authorities or Groups
- Vehicles Acquired for the Official Use of an EU Institution
- Transfers to the State of EU Officials
- Diplomatic and Related Relief
- International Air Services
- Vehicles for People with Disabilities – Tax Relief Scheme
- Temporary Exemptions for Foreign Registered Vehicles
Application Procedure and Contact Details
The applications process for some exemptions are quite complex and require a lot of documentation to support the application. If you think you are entitled to an exemption and you wish to apply for an exemption you can apply to Revenue directly or enlist the services of professionals to complete the process on your behalf.
If you require professional assistance for Transfer of residence, Transfer of business or Inheritnace you can contact CustomsDeclaration.ie.
If approved, a letter confirming eligibility to the exemption will be issued to you. You must bring this letter to the NCT Centre when registering the vehicle to avail of the exemption. An exemption will only be allowed on presentation of this letter at the NCT centre. Where the exemption letter is not available at the time of registration (e.g. lost or misplaced) full VRT will be charged. This will be refunded on presentation of the letter to a Revenue office.
Vehicle Registration Procedure
Depending on the relief applicable, a vehicle registration appointment must be made with the NCTS with 7 days of entry into the State, or within 7 days of release from Customs Control. In all cases, the vehicle must be registered within 30 days of entry in the State.
Permanent Reliefs
Transfer of Residence
This relief applies to a private individual transferring his/her normal residence permanently to the State from abroad. It extends to Customs duty and VAT where the transfer is from outside the EU (such are from the UK). The key criteria is you need to have lived outside Ireland for at least 12 months, be moving to Ireland permanently and you need to have owned & used your vehicle outside the state for at least 6 months on the date you move to Ireland.
How do I apply for a Transfer of Residence Exemption?
You can apply for a transfer of residence exemption yourself or you can hire professionals with expertise to do it for you. We recommend CustomsDeclaration.ie.
Transfer of Residence of Vehicles Acquired Tax/Duty Free Abroad
Exemption from tax in respect of a tax/duty-free vehicle on transfer of residence is only available where the vehicle has been:
- supplied under diplomatic or consular arrangements, or
- supplied to an international organisation recognised by the Minister for Foreign
Affairs and Trade, or
to a member of such an organisation, within the limits and under the conditions laid down
by the international convention establishing the organisation or by another similar
agreement.
In all other cases, exemption from tax on transfer of residence is only available for vehicles acquired with tax/duty-paid.
A tax/duty-free vehicle is a vehicle, which has either:
- been acquired without payment of VAT, Customs duty, Excise Duty or any other consumption tax payable, or
- if acquired fully tax/duty-paid, has been granted an exemption/refund, in whole or in part, of all/any of these taxes on the grounds of exportation/departure.
Transfer of Business Undertaking
This relief applies only where a business undertaking is being transferred in its entirety to the State from abroad. The business needs to cease trading outside the state and being trading in Ireland. Also the business needs to own vehicles at least 12 months to qualify.
How do I apply for a Transfer of Business Exemption?
You can apply for a transfer of business exemption yourself or you can hire professionals with expertise to do it for you. We recommend CustomsDeclaration.ie.
Inheritance
A vehicle which is brought into the State following the death of its owner abroad may be registered without payment of VRT if the applicant acquired the vehicle on inheritance, either under a will or under the law relating to intestacy, or is the personal representative
of the deceased and resident in the State.
How do I apply for an Inheritance Exemption?
You can apply for an Inheritance exemption yourself or you can hire professionals with expertise to do it for you. We recommend CustomsDeclaration.ie.
Donations by Official Bodies, Public Authorities or Groups
A vehicle, which is given as a gift/donation by:
- an official body, or
- a public authority, or
- a group carrying on an activity in the public service/interest established outside
the State to a similar, non-related body/authority/group in the State,
may be registered without payment of VRT subject to certain conditions, requirements and limitations. Relief from the payment of customs duty and VAT is only allowed in respect of donations from Third Countries.
Before exemption can be granted under this heading, approval must be obtained in advance from the local Revenue Office.
Vehicles Acquired for the Official Use of an EU Institution
Relief is normally granted in respect of one vehicle only per European Community Institution in normal circumstances, for such period as may be determined by the Commissioners.
Transfers to the State of EU Officials
This relief is available only to officials of EU Institutions who transfer their normal residence to the State in order to take up employment with one of those institutions.
Diplomatic and Related Relief
Vehicles supplied under diplomatic, consular or similar arrangements may be registered, subject to certain conditions, requirements and limitations, without payment of VRT. The relief is granted for such time as the Commissioners may decide following consultation with the Department of Foreign Affairs and Trade, Protocol 2 Section.
International Air Services
This relief applies to vehicles used by organisations:
- in the establishment or maintenance of an international air service using, or involving the use of, an airport in the State,
- in the establishment or maintenance of radio or meteorological services or other aids to air navigation ancillary to any such international air service, or
- for experimental purposes connected with the establishment or maintenance of any such international air service.
Vehicles for People with Disabilities
The Tax Relief for Vehicles Purchased for use by People with Disabilities Scheme provides for a range of tax reliefs in connection with the purchase and use of motor vehicles.
Please note people availing of the scheme are still required to clear their vehicle through customs.
Applications for the Vehicles for People with Disabilities can be made online through Revenue’s myaccount facility
If you require further information on any aspect of the scheme please contact:
Revenue Commissioners
Personal Division
CRO / VIMA Branch
14/15 Upper O’Connell Street
Dublin 1
D01 YT32
Telephone 01 738 3671
Temporary Exemptions for Foreign Registered Vehicles
Subject to certain conditions, restrictions and limitations, a qualifying, unregistered vehicle, i.e. a vehicle which is validly registered abroad and which is owned by or registered in the name of a non-resident person, may be granted temporary exemption from the requirement to be registered in the State. This relief normally applies for a period not exceeding twelve months and in such cases there is no requirement to make a formal application.
Where a formal application is required, evidence of eligibility, as necessary, must be produced. Application can be made at any Local Revenue Office.
Ordinarily, a State Resident is not permitted to drive an unregistered vehicle in the State. There are limited circumstances in which it is permissible.
