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.

There are various reliefs and exemptions from VRT. They include exemption which may apply in the case of :

Application Procedure and Contact Details

If you think you are entitled to an exemption, you must first contact Revenue and apply for the exemption. 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.

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.

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.

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.

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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.

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.

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.

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.

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.

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.

Further details are available in the VRT Manual linked below.

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.

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.

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Reliefs and Exemptions was last modified: June 19th, 2017 by admin