Reliefs and exemptions

Temporary exemption

Persons established outside the State

An individual is established outside the State when they have their normal residence outside the State. For further information on normal residence, see Transfer of Residence.

A company is established outside the State when they have their only, or principal, place of business outside the State.

Revenue may grant a vehicle temporary exemption from the requirement to register in the State if it is:

• both taxed and registered abroad
• owned or registered abroad by a person established outside the State
• not disposed of, hired out, or lent to a person established in the State
• not driven by a person established in the State, except with the permission of Revenue
• not used for the carriage of person for reward within the State, in cases of a passenger car or motorcycle
• and
• not used to transport goods for business purposes, in cases of a passenger car or motorcycle.

If you qualify, you do not need to apply for a temporary exemption that does not exceed 12 months. However, you need to carry the documents that show you qualify with you in the vehicle. These must be presented, when requested, by a Revenue official at a checkpoint.

If you intend to avail of exemption for over 12 months, you must apply at a Revenue office. However, this does not apply to a passenger car or motorcycle:

• when you are in the State to study
• or
• when you are established outside the State and only travel to, and from, work in the State.

A car or motorcycle belonging to a car rental company established outside the State may:

• be rehired once to a person established outside the State for its transportation outside the State
• or
• be taken outside the State by any employee of the car rental company.

Individuals established in the State

Vehicles driven by State residents are generally required to be registered in the State. However, you may apply for temporary exemption if you are a State resident and you are:

• employed by an employer established and trading in another Member State
• or
• self-employed and you have a business that is principally trading in another Member State.

The vehicle must:

• be supplied under your contract of employment and owned or leased by your employer
• not be disposed of or hired out in the State, or lent to a person established in the State
• not be used for the carriage of person for reward within the State
• not be used to transport goods for business purposes within the State
• and
• be used principally for business purposes outside the State. (Travel to, and from, your place of work is not counted as business use.)

Other temporary exemptions

Temporary exemption may be available to a vehicle brought into the State where it is:

• used solely for the purposes of competition, exhibition show, demonstration or similar purposes
• or
• designed or specially adapted as professional equipment.

For further information, please see the manual in Further guidance.