Exemptions from Paying Vehicle Registration Tax (VRT)
While registering motor vehicle for the first time in Ireland, VRT is required to be paid. However, exemption on VRT is also given. The following are exempted from paying VRT :
- Certain disabled drivers
- Visitors to Ireland who have owned their vehicles abroad from more than six months and will reside in Ireland temporarily.
- People moving permanently to Ireland and have owned their vehicles abroad for more than six months.
- People posted to Ireland as part of the diplomatic corps.
In such cases, the importer is not allowed to sell the vehicle in Ireland for at least 12 months after it has been registered. If one is paying the required VAT, then is allowed to sell or disposed off the vehicle in Ireland once it has been registered. If the importer wants to dispose of the vehicle, then it must be deposited at an authorized treatment facility.
- Original Certificate of Title and Registration
- Original Commercial/Purchase Invoice - must show proof of paying tax on the vehicle
- Irish Customs form 1076
- Original vehicle document stating owner's name, engine & chassis numbers
Used vehicle importer should complete a Declaration for Registration (Form VRT 4). If the imported vehicle is a motorcycle, then the importer should complete a Declaration for Registration (Form VRT 5).
After the VRT is paid and vehicle is registered by the Revenue Commissioners, then the owner will receive :-
- A receipt for the VRT paid showing the registration number assigned to the car.
- A Form RF 100, which is needed when applying for motor tax.
If one wants to drive a vehicle in public places, then motor insurance is required on the vehicle. Motor insurance is required on the vehicle before one can pay motor tax. Charges for motor tax are proportionate to the size of the vehicle engine.
Duties and Rates on Vehicles
Shipping: 700-900 Euros depending upon the size of the vehicle.
VAT: 21% of purchase and shipping.
Vehicle Registration Tax (VRT) is based on the Open Market Selling Price (OMSP) of the vehicle.
The OMSP depends on the market value, model, engine size, year, and roadworthiness condition of the vehicle. After the vehicle has been inspected the rate of VRT is calculated by Revenue. Since July 2008, VRT for cars is based on the level of CO2 emission from the car, not on the engine size of the car.