Bringing your vehicle to Ireland

If you are moving to Ireland, you may want to bring your car or other vehicle with you.

You may be eligible for tax relief on your vehicle if you are moving to Ireland permanently. Separate relief is also available for businesses that transfer back equipment like vehicles to Ireland.

This page is a guide for claiming tax relief on a vehicle you already own. If you are buying a vehicle from abroad and importing it into Ireland, read our page on importing a car to Ireland.

The type of tax you pay depends on whether you are moving from an EU or non-EU country. Wherever you import your vehicle from, you will need to register the vehicle and get motor insurance.

Moving from within the EU

If you are bringing your vehicle from another EU country into Ireland, you are liable to pay:

• Motor tax
• Value Added Tax (VAT)
• Vehicle Registration Tax (VRT)

You can apply for relief from VAT and VRT, if you and your vehicle meet certain requirements. See ‘Bringing your vehicle to Ireland from an EU country’ below.

Moving from outside the EU

If you are bringing your vehicle from outside the EU to Ireland, you are liable to pay:

• Customs duty
• Motor tax
• Value Added Tax (VAT)
• Vehicle Registration Tax (VRT)

You can apply for relief from VAT and VRT, if you and your vehicle meet certain requirements. See ‘Bringing your vehicle to Ireland from outside the EU’ below.

Who qualifies for VAT relief?

You qualify for VAT relief if you meet all the following conditions:

• The vehicle is your personal property and not used for commercial activities
• You have owned the vehicle for at least 6 months before moving to Ireland, or it has travelled more than 6,000km
• You have paid the required tax and duty on the vehicle
• You import your vehicle within one year of moving to Ireland

Claiming VAT relief

To claim the VAT exemption, you must provide documents proving the above conditions and that you have lived abroad. These documents should accompany your completed VRT Transfer of Residence from Within the EU Form (pdf).

Who qualifies for VRT relief?

To claim an exemption from VRT, you must have had your normal residence outside Ireland at least 185 days per year before moving to Ireland.

You must also:

• Own the vehicle
• Have owned and used the vehicle outside of Ireland for at least 6 months before moving to Ireland
• Make sure the required tax and duty is paid on the vehicle
• Import your vehicle within one year of moving to Ireland to claim the relief

You are not eligible for VRT relief if you were granted similar relief for a vehicle in the last 5 years.

How to claim VRT relief when arriving from an EU country

Send a completed VRT Transfer of Residence from Within the EU Form (pdf) to the National VRT Service through MyEnquiries on the Revenue website.

If you cannot submit your VRT exemption application online to Revenue, send your application to:

Office of the Revenue Commissioners
National VRT Services
Anne Street
Wexford
Y35 E29K

You must apply for VRT relief within 7 days of the vehicle arriving in Ireland.

Send the following with your application:

• Proof of car ownership for at least 6 months
• Evidence you lived abroad, like bank statements, proof of address, and proof of your date of arrival in Ireland
• Proof of your car insurance abroad
• Proof of the date you purchased the car

Your application will normally be processed within 10 working days, and if approved, you will get a letter confirming eligibility. You must bring this letter to the National Car Testing Service (NCTS) when registering the vehicle to claim the exemption.

If you are bringing your car to Ireland from outside the EU, you are liable to pay customs duty, VAT, and VRT.

This section explains how to claim relief from customs duty, VAT, and VRT when moving from a non-EU country to Ireland. This is also known as transfer of residence relief.

Who can claim relief from customs duty, VAT, and VRT?

You can claim relief from customs duty, VAT, and VRT if you:

• Are moving to Ireland permanently
• Are the vehicle owner when moving to Ireland
• Have owned and used the vehicle abroad for at least 6 months before arrival in Ireland
• Have paid the required tax and duties in the country where it was bought

For VRT relief, you must meet all the above conditions and have lived outside Ireland for at least 185 days per year before moving to Ireland.

For VAT and customs duty relief, you must meet all the above and have lived outside the EU for a continuous period of 12 months.

Applying for tax and duty relief when coming from a non-EU country

To apply, complete a Transfer of Residence from Non-EU Country Form (pdf) and email it to Revenue at least 2 weeks before your vehicle arrives in Ireland. You must include documents to support your application, like:

• The car’s logbook
• Proof of ownership
• A certificate of insurance and
• Evidence the car was previously used abroad

If you are bringing your vehicle by ferry from the UK, you should also ask for a Pre-Boarding Notification (PBN) ID.

Email your completed form to the following address where your vehicle is arriving:

After your Transfer of Residence (TOR) application is submitted, and if you are eligible for the relief, Revenue will send you a unique TOR number.

Arriving at customs in Ireland

When you are entering Ireland, present your documents, including your Transfer of Residence form and unique TOR number, to customs.

If you are importing the vehicle using a shipping company, the shipping company should arrange the customs declaration and present the required documents to customs when they arrive in Ireland.

If approved for transfer of residence relief, Revenue will issue you a letter confirming this. You need to bring this letter with you when you register your car with the National Car Testing Service.

Bringing a vehicle from Northern Ireland

If you are moving to Ireland from Northern Ireland, you must still register your car and pay VRT unless exempt. Revenue has further information if you are importing a vehicle from Northern Ireland.

When your vehicle arrives in Ireland, you must contact the National Car Testing Service (NCTS) within 7 days to schedule a VRT appointment. Your appointment date should be within 30 days of bringing your vehicle into Ireland.

The NCTS will carry out a VRT inspection on behalf of Revenue. You must bring your VRT exemption letter to this appointment.

If you are visiting Ireland for a temporary stay, you do not have to register your vehicle or pay VRT if you meet certain conditions.

Learn more about Foreign Registered Vehicles Temporary Exemptions on Revenue’s website.

Revenue has a guide to reliefs and exemptions (pdf). If you have a question about transfer of residence relief or other tax exemptions, you can find Revenue’s contact details on revenue.ie.

Learn more about:

• Shipping your belongings back to Ireland
• Importing a vehicle into Ireland