Reliefs and exemptions

Other permanent reliefs

Transfer of business undertaking

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

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

To qualify, the vehicle(s) must be part of the capital goods of the undertaking and have been used for 12 months prior to ceasing its activity abroad.

For a vehicle from within the EU, please apply to your Revenue office within seven days of the vehicle arriving in the State.

For a vehicle from outside the EU, please apply at the customs office at the point of arrival in the State.

If approved, you will be registering the vehicle at a National Car Testing Service (NCTS) centre.

Inheritance

A vehicle can be exempt from VRT if:

• you inherit it under a will
• you inherit it under the law relating to intestacy
  or
• you are the personal representative of the deceased and resident in the State.

The vehicle must have been the personal property of the deceased at the time of death and be brought into the State within two years.

For a vehicle 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.

If approved, you will be registering the vehicle at a NCTS centre.

Donations by official bodies, public authorities or groups

A vehicle gifted or donated by

• an official body
• a public authority
  or
• a group carrying on an activity in the public service or interest

that is established outside the State to a similar, non-related body in the State, may be registered without payment of VRT.

To qualify for relief the vehicle must be given:

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

For a vehicle from within the EU, apply to your Revenue office within seven days of the vehicle arriving in the State.

For a vehicle from within outside the EU, apply at the customs office at the point of arrival in the State.

If approved, you will be registering the vehicle at a NCTS centre.

Vehicles acquired for the official use of an EU institution

It is possible to obtain relief for EU institutions and for certain staff members of those institutions.

Relief is normally granted in respect of one vehicle only per institution.

To qualify, the institution:

• must be recognised by the Minister for Foreign Affairs and Trade
  and
• must have an established presence in the State.

To qualify, the vehicle:

• can be new or used
  or
• can be brought into or acquired in the State
  and
• must be for the official use of the institution while in the State.

For a vehicle from within the EU, apply to South Dublin VRT Exemption Section, Revenue Commissioners, St. John's House, High Street, Tallaght, Dublin 24, 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.

Diplomatic relief

Vehicles supplied for diplomatic or consular purposes may be registered without payment of VRT.

To qualify the applicant must be:

• a diplomatic agent or consular agent in the State
  or
• a diplomatic mission
• a member of a diplomatic mission who must
  • be a non-national
  • not have been normally resident in the State immediately prior to taking up duty
  • and
  • have acquired or brought the vehicle into the State within 6 months of taking up duty.

To qualify the vehicle:

• can be new or used
• must be for the personal use of the applicant
  and
• can be acquired in the State or brought in from abroad.

Apply to the Department of Foreign Affairs and Trade prior to the arrival of the diplomatic agent in the State. You must then present the certified application to South Dublin VRT Exemptions Section within seven days of the vehicle's arrival in the State.

International air services

This relief applies to vehicles used by organisations:

• establishing or maintaining international air service using an airport in the State
• establishing or maintaining radio or meteorological services or other aids to air navigation
  or
• for experimental purposes connected with the establishing or maintaining of any such international air service.

The relief applies only to VRT. You must apply to the Revenue manager (normally the Higher Executive Officer, HEO) at the relevant airport.

Next: Temporary exemption