Reliefs and exemptions

Other permanent reliefs

Transfer of business undertaking

This applies only where a business is moving in its entirety to the State from abroad. To qualify the business must:

  • be an independent economic unit
  • have ceased its activity abroad
  • have transferred its activity to the State
  • intend to independently carry on the same activity in the State.

The vehicle must be:

  • belonging to the business and used for core business operations for minimum twelve months prior to activity ceasing abroad
  • intended for use for the same purpose in the State
  • brought into the State, normally within twelve months of activity ceasing abroad
  • not sold, disposed of, hired, loaned or given as security for twelve months following registration

Inheritance

For a State resident, an inherited vehicle can be exempt from Vehicle Registration Tax if:

  • you inherit it directly under a will or law relating to intestacy
  • you are the personal representative of the deceased
  • the vehicle was the personal property of the deceased at the time of death
  • the vehicle is brought into the State within two years. 

Donations by official bodies, public authorities or similar bodies

Revenue may grant VRT relief in advance of a vehicle given as:

  • a donation
  • or
  • a token of friendship or goodwill. 

European Union institutions and their staff

EU institutions established in the State may be able to obtain VRT relief on one vehicle. Staff not normally resident in the State before employment may claim this relief on maximum two personal vehicles.

Benefiting vehicles cannot be sold, hired, loaned or given as security in the State for two years following registration.  

Diplomatic or consular arrangements

You may claim this relief if working in a diplomatic mission in the State. This is subject to prior approval by the Department of Foreign Affairs and Trade.

Non-Irish, non-resident technical and administrative staff may claim relief on one vehicle within six months of starting work.

A diplomatic agent accompanied by a spouse may claim relief on two vehicles. Otherwise a diplomatic agent may claim relief on one vehicle.

If buying a new vehicle in the State, contact Revenue before purchase.

Generally, such vehicles should be retained until the owner leaves the State. 

International air services

Contact Revenue at the relevant airport for relief on vehicles used:

  • to establish or maintain international air services using an airport in the State
  • to establish or maintain radio or meteorological services and aids to such services
  • for experimental purposes connected with such services.

Applications

For a vehicle from within the EU availing of:

  • relief for EU institutions and their staff 
  • diplomatic and consular arrangements relief

apply to:

VRT Exemption Section
Revenue Commissioners
St. John's House
High Street
Tallaght
Dublin 24
D24 D726

Phone: 01 414 9705

Except as otherwise outlined above:

  • for a vehicle coming from within the EU, apply to your Revenue office within seven days of the vehicle arriving in the State
  • for a vehicle from outside the EU, apply at the customs office at the point of arrival in the State.

Next: Temporary exemption