Which rule applies depends on where you live, not where the car is registered. Check before you buy, or before you take a company car home.
Quick facts
- Live in the Republic
- Car generally must be registered here
- NI employer's car
- Apply to Revenue for an exemption
- Commuting
- Does not count as business use
- Live in NI, work in the Republic
- Usually no need to apply
- Carry with you
- Proof that you qualify
If you live in the Republic
Vehicles driven by people resident in the State generally have to be registered in the State. So a car you own and keep at home in the Republic needs Irish registration, even if it has NI plates.
You can apply to Revenue for a temporary exemption if you are employed by an employer established and trading in Northern Ireland, or self-employed with a business trading mainly there.
The conditions for an employer's car
- The car is supplied under your contract of employment, and your employer owns or leases it
- It is not sold, hired out or lent to anyone resident in the Republic
- It is not used to carry passengers for payment, or goods for business, in the Republic
- It is used mainly for business outside the State
Driving to and from work does not count as business use. A car you only use to commute will not meet the last condition.
If you live in Northern Ireland
A car that is taxed and registered in the North, and owned by someone who lives outside the State, can be driven in the Republic under a temporary exemption. You do not need to apply for up to 12 months, but carry documents showing you qualify, because a Revenue officer can ask for them at a checkpoint.
Beyond 12 months you normally have to apply at a Revenue office. That does not apply to a car when you only travel to and from work in the Republic.
Lending the car to someone in the Republic
The exemption is lost if the car is driven by someone resident in the Republic, unless Revenue has given permission. That includes a partner or family member who lives there.
Common questions
Can I drive an NI-registered car if I live in the Republic?
Generally no. Vehicles driven by people resident in the State have to be registered here, unless Revenue grants an exemption.
Is a company car from my NI employer exempt from VRT?
You can apply for a temporary exemption if the car is supplied under your contract and mainly used for business outside the State. Commuting does not count.
I live in Northern Ireland and work in the Republic. Do I need to register my car?
Normally no, if you only travel to and from work in the Republic. Carry proof that you qualify.