Vehicle Registration Tax (VRT)

The National Car Testing Service (NCTS) collects VRT charges (and other vehicle related tax liabilities) on behalf of Revenue.

Vehicles must be brought to an NCTS centre for registration. More information is available at Guide to Vehicle Registration Tax (VRT).

Transfer of Residence and other Exemption Applications

All applications for exemption, other than vehicles that arrive in the State in a container, will be dealt with in the National VRT Service. Where the vehicle arrives in the State in a container that application will be dealt with by Customs.

If you:

  • have a VRT query
  • if you are claiming a permanent exemption from VRT
  • are applying for a temporary exemption

The location in MyEnquiries to submit your claim for exemption and supporting documentation is -

  • Under the ‘Enquiry relates to’ option customer should select
    ‘Vehicles Registration Tax (VRT)’
  • Under the ‘More specifically’ option the customer should select
    ‘Transfer of Residence Applications and Temp. Exemptions Applications’.

If you not able to access Revenue’s online resources please send your application in a FREEPOST envelope to:

Office of the Revenue Commissioners
National VRT Service
Anne Street
Y35 E29K.



Telephone opening hours: 09.30 to 13.30 (Monday to Friday).

VRT control officer enquiries

Enquiries about the following VRT matters should be directed to your local VRT control officer in MyEnquiries.

  • the arrangements for payment for a VRT authorised person
  • the granting, refusal or revocation of a VRT authorisation.