Reliefs and Exemptions


Reliefs and Exemptions

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. Full details are available in the VRT Manuals, the appropriate sections of which are detailed within each section below.

Legislation

Permanent Reliefs:

  • Section 134 (Permanent Reliefs) of the Finance Act, 1992 (as amended),
  • Vehicle Registration Tax (Permanent Reliefs) Regulations, 1993 (S.I. No. 59 of 1993).

Vehicles for People with Disabilities - Tax Relief Scheme:

Temporary Exemptions for Foreign Registered Vehicles:

  • Section 135 (Temporary Exemption from Registration) of the Finance Act, 1992 (as amended),
  • Temporary Exemption from Registration of Vehicles Regulations, 1993 (S.I. No. 60 of 1993).

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Application Procedure and Contact Details

Applications for the Vehicles for People with Disabilities can be made online through Revenue’s myaccount facility

Postal applications for the Vehicles for People with Disabilities - Tax Relief Scheme only should be directed to:

The Office of the Revenue Commissioners,
Central Repayments Office,
Freepost,
M:TEK II Building,
Armagh Road,
Monaghan.
Telephone LoCall: 1890 60 60 61 or 047 62100.

Applications for all other Reliefs and Exemptions must be made at your Local Revenue Office.

Full details of the qualification requirements and necessary documentation for each Relief or Exemption are outlined in the VRT Manuals. Further queries should be directed to your Local Revenue Office.

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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.

Details of the Vehicle Registration Process are available in the VRT FAQs and the Guide to VRT Leaflet.

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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 CCT duty and VAT where the transfer is from outside the EU.

Related Links:

VRT Manual Reference: pdfVRT Manual 2 - Section 2.1.1 (PDF, 526KB).

Leaflet: Transfer of Residence

Application Forms:

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, CCT 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.

Related Links:

VRT Manual Reference: pdfVRT Manual 2 - Section 2.1.2 (PDF, 526KB).

Leaflet: Transfer of Residence - Duty Free Vehicles.

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Transfer of Business Undertaking

This relief applies only where a business undertaking is being transferred in its entirety to the State from abroad.

Related Links:

VRT Manual Reference: pdfVRT Manual 2 - Section 2.1.3 (PDF, 526KB).

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.

Related Links:

VRT Manual Reference: pdfVRT Manual 2 - Section 2.1.4 (PDF, 526KB).

Application Form: pdfInheritance Relief (PDF, 215KB).

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 CCT 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.

Related Links:

VRT Manual Reference: pdfVRT Manual 2 - Section 2.1.5 (PDF, 526KB).

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. The full list of EC Institutions is listed in the VRT Manual linked below.

Related Links:

VRT Manual Reference: pdfVRT Manual 2 - Section 2.1.6 (PDF, 526KB).

Application Form: pdfVRT 36 - Application for Relief under Article 12 of the Protocol on the Privileges and Immunities of the European Communities (PDF, 366KB).

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. The full list of Institutions is listed in the VRT Manual linked below.

Related Links:

VRT Manual Reference: pdfVRT Manual 2 - Section 2.1.7 (PDF, 526KB).

Application Form: pdfVRT 36 - Application for Relief under Article 12 of the Protocol on the Privileges and Immunities of the European Communities (PDF, 366KB).

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.

Related Links:

VRT Manual Reference: pdfVRT Manual 2 - Section 2.1.8 (PDF, 526KB).

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.

Further details are available in the VRT Manual linked below.

Related Links:

VRT Manual Reference: pdfVRT Manual 2 - Section 2.1.9 (PDF, 526KB).

Application Form: pdfVRT 39 – Application for Relief from Payment of VRT in respect of a Vehicle to be used in the Establishment or Maintenance of an International Air Service in the State. (PDF, 107KB).

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. Further details are available in the VRT Manual and on the Leaflet linked below.

Applications for the Vehicles for People with Disabilities can be made online through Revenue’s myaccount facility

Postal applications for the Vehicles for People with Disabilities - Tax Relief Scheme only should be directed to:

The Office of the Revenue Commissioners,
Central Repayments Office,
Freepost,
M:TEK II Building,
Armagh Road,
Monaghan.
Telephone LoCall: 1890 60 60 61 or 047 62100.

Related Links:

VRT Manual Reference:pdfVRT Manual 3 - Section 3.3 (PDF, 385KB).

Leaflet: pdfVRT 7 - Vehicles for People with Disabilities - Tax Relief Scheme. (PDF, 254KB).

Legislation: pdfDisabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. No. 353 of 1994) Non-Statutory Consolidation (PDF, 498KB).

Application Forms:

Vehicle Adaptations:

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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. Further details are available on the VRT Manual and Leaflet linked below.

Related Links:

VRT Manual Reference: pdfVRT Manual 2 - Section 2.2 (PDF, 526KB)

Leaflet: Temporary Exemptions for Foreign Registered Vehicles

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