Reliefs and exemptions

Other permanent reliefs

Transfer of business undertaking

This relief from VRT 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 generally used for core business operations for minimum 12 months prior to activity ceasing abroad
  • intended for use for the same purpose in the State
  • brought into the State, normally within 12 months of activity ceasing abroad
  • not sold, disposed of, hired, loaned or given as security for twelve months following registration

Inheritance

If you are a State resident an inherited vehicle can be exempt from VRT 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. 

EU 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 or TOR on maximum two personal vehicles.

Benefiting vehicles cannot be sold, hired, loaned or given as security in the State for 2 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.

Technical and administrative staff who are non-resident and non-Irish 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

Please contact Revenue at the relevant airport for relief on vehicles used:

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

Applications

For a vehicle from within the EU availing of:

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

apply to:

South Dublin 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, 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.

Next: Temporary exemption