Reliefs and Exemptions

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

transfer of residence

transfer of business activity

inheritance

Diplomatic

Relief is also available for certain persons with disabilities who meet specified medical criteria. An information booklet VRT 7 is available here

If you think you are entitled to an exemption, you must first contact your local Revenue Office (click here) and apply for the exemption. The application accompanied by the relevant documentation will normally be processed within 10 working days and 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.