VRT on a family car brought into Ireland can run to thousands. This relief removes it — and it is one of the most valuable things a returning emigrant can know about, because the money is saved at the border rather than claimed back later.
It is also unusually unforgiving on timing. The deadlines below are short, and missing them costs the whole relief.
Quick facts
- What it does
- Exempts the vehicle from VRT at registration
- You must have owned it
- At least six months before the move
- Bring it in within
- 12 months of the transfer of residence
- Register within
- 30 days of bringing it into the State
- Claim within
- Seven days of bringing it in
- Do not sell for
- 12 months after registration
Who it is for
"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)."
Normal residence is defined by where you actually live: "the place where you usually live for at least 185 days each calendar year because of occupational and personal ties".
One useful clarification for graduates coming home: "Your normal residence generally is not affected by living abroad to study." Study abroad does not, by itself, make somewhere your normal residence.
You have to prove both ends — that you had normal residence abroad and that you are taking it up in the State — with evidence of housing, employment, day-to-day living and travel.
What the car has to be
The six-month rule is the one that catches people, and the second sentence is the sting: "have been in your possession and used by you for at least six months before the TOR. Any possession and use in the State, even during times when you were living abroad, does not count."
So a car you kept in Ireland while working abroad does not build up qualifying use. It has to have been possessed and used by you outside the State.
The rest: "be your personal property", "be fully tax and duty paid", "not reflect any commercial interest." and "be brought into the State within 12 months of the date of your TOR".
The deadlines, which are brutally short
"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."
And separately: "You should claim the relief within seven days of bringing the vehicle into the State."
Seven days, while you are in the middle of moving country. If you take one thing from this page, make the TOR claim part of the move rather than something to sort out once you have unpacked.
The expensive mistake
"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."
So the money is not lost if you register too early — but you have to find it first, at exactly the moment a house move has emptied your account. Revenue's own advice is to apply in good time so the claim is processed before you register.
Evidence matters here, and one item is easily thrown away: "a ferry ticket to show when the vehicle arrived in the State". Keep it.
Two things that disqualify you, and one that claws it back
You do not qualify if "you have been abroad on a task of any definite duration" — a fixed-term posting is not a transfer of residence.
Nor if you were "granted similar relief for a vehicle in the previous five years." Once every five years.
And after the fact: "The VRT relieved becomes payable in full if you sell or dispose of the vehicle within 12 months following registration." In full, not pro rata. If you are planning to change the car soon after moving, do that sum before you claim.
Common questions
Can I bring my car to Ireland without paying VRT?
Possibly. Transfer of Residence relief exempts the registration from VRT where you are a private individual transferring normal residence permanently to the State. You still have to register the vehicle.
How long must I have owned the car?
At least six months before the transfer of residence, and it must have been in your possession and used by you. Any possession and use in the State does not count, even during times when you were living abroad.
How quickly do I have to register it?
Within 30 days of bringing it into the State, and you should book an NCTS appointment within seven days of arrival. You should claim the relief itself within seven days of bringing the vehicle in.
What if I register before the claim is decided?
You will have to pay VRT at registration. If the claim is later approved, the VRT is refunded within five working days of the relief being granted — but you have to find the money first, so apply in good time.
Can I sell the car afterwards?
Not within 12 months of registration. The VRT relieved becomes payable in full if you sell or dispose of the vehicle within that period.
I was abroad on a two-year contract. Do I qualify?
No. You do not qualify if you have been abroad on a task of any definite duration. The relief is for a genuine permanent transfer of residence.
Does studying abroad count as living abroad?
Generally not. Revenue states that your normal residence is generally not affected by living abroad to study.