Reliefs and exemptions

Transfer of residence (TOR)

If you are a private individual transferring normal residence permanently to the State from abroad, this relief may apply. You still need to register your vehicle, but the registration may be exempt from Vehicle Registration Tax (VRT).

You will find information about relief from Customs Duty and Value-Added Tax (VAT) on vehicles imported from outside the European Union (EU) in:

Normal residence requirements

Your normal residence generally is:

  • the place where you usually live for at least 185 days each calendar year because of occupational and personal ties
  • if you live in two different countries due to occupational and personal ties, the country of your personal ties provided:
    • you return there regularly
    • or
    • you are working abroad carrying out a task of definite duration for less than one year.
  • not affected by living abroad to study.

 To qualify, you must prove you:

  • have had normal residence abroad
  • and
  • are taking up normal residence in the State. 

You will need evidence, both abroad and in the State, of:

  • acquiring and disposing of a home (for example, rent agreements, mortgage documents and rent or mortgage payments)
  • employment (for example, pay slips, tax records and social welfare records)
  • day-to-day living (bank statements or transaction documents, bills or receipts for electricity, phone, service charges and other day-to-day living expenses)
  • and
  • travel into and out of the country.

Vehicle requirements

The vehicle must:

  • be your personal property
  • have been in your possession and used by you for at least six months before transfer of residence. Any possession and use in the State, even during times when you were living abroad, does not count.
  • brought into the State within 12 months of the date of your transfer of residence
  • and
  • be fully tax and duty paid.

Vehicles acquired tax and duty-free may also qualify for relief in certain limited circumstances. These include vehicles supplied under diplomatic or consular arrangements, or to United Nations (UN) missions. In such cases, the vehicles must be possessed and used by you for 12 months before transfer of residence.

Evidence required in respect of the vehicle will usually consist of:

  • vehicle registration document
  • certificate of insurance
  • purchase receipt
  • ferry ticket to show when the vehicle arrived in the State
  • and
  • evidence of the vehicles use abroad, for example, service and maintenance records and evidence that motor tax has been paid.


The VRT relieved becomes payable in full if you sell or dispose of the vehicle within 12 months following registration.

You do not qualify if:

  • you have been abroad on a task of any definite duration 
  • and
  • granted similar relief for a vehicle in the previous five years. 


If you are moving from within the EU, you must submit your application to the National VRT Service via MyEnquiries, where possible.  If you are not able to access Revenue's online resources, please contact the designated Revenue office.


You must register the vehicle within 30 days of bringing it into the State.  You should make an appointment with the National Car Testing Service (NCTS) within seven days of the vehicle's arrival into the State.

To claim the Transfer of Residence (TOR) Relief from VRT, you must submit a Transfer of Residence (TOR) application form and full supporting documentation to the National VRT Service. You should claim the relief within seven days of bringing the vehicle into the State.  If Revenue approves your TOR claim, then no VRT will be payable when you register the vehicle.  Please apply in good time for TOR relief, so that Revenue can process your claim before you register the vehicle.

Please be aware that, if you register the vehicle before your TOR claim is decided by Revenue, then you will need to pay VRT at registration. If your TOR claim is subsequently approved, any VRT you pay will be refunded within five working days of the relief being granted.

If you are moving from outside the EU, you must apply at the customs office where you enter the State. 

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