Reliefs and exemptions
Temporary exemption
General
A vehicle registered abroad may be granted temporary exemption from the requirement to be registered in the State.
You do not need to apply if the period does not exceed 12 months. When you do apply, you must produce evidence of eligibility to any Revenue office.
If you are a State resident, you are normally not allowed to drive an unregistered vehicle in the State (although there are limited circumstances in which it is allowable).
Foreign students
You can bring a passenger car or a motorcycle into the State provided it is registered in the country of your normal residence. You can extend the 12-month time limit until you have completed your course of studies.
Exceeding the time limit
If you exceed the time limit you must remove the vehicle from the State or apply to register it in the State.
If you transfer residence to the State while your vehicle is temporarily in the State, you should immediately contact any Revenue office and apply for exemption from payment of tax.
Commercial use
You can bring a foreign-registered vehicle into the State for commercial purposes for a period not exceeding 12 months. However, you cannot use such a vehicle for the carriage of passengers for reward unless it has been authorised (please refer to the Department of Tourism, Transport and Sport for more information).
If you are a non-resident you can use a vehicle that is designed for professional equipment (for example, a TV broadcast unit) provided it is for your use or for use under your supervision.
A State resident driving a foreign registered vehicle for business use
If you are a State resident you cannot normally drive a foreign registered vehicle for business use. However, there are a number of exceptional circumstances in which this rule does not apply.
If you are a State resident and are:
- employed by an employer established in another member State, and
- approved by Revenue
then you can use a passenger car or motorcycle provided it is part of your employment contract and you use it principally for business use outside the State.
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