This page is aimed at people moving to Ireland from the UK and bringing their own car with them.
If you are an Irish resident thinking of buying a car from the UK and importing it into Ireland – we have some information on another page for you about Buying a Car in the UK
Normally – all cars brought or imported into Ireland (apart from temporary visits of less than 12 months) are subject to Vehicle Registration Tax (VRT) and must be registered with the Revenue Commissioners. The VRT rates vary from 14% to 36% depending on CO2 emissions.
But – people who are moving to Ireland permanently and have owned their vehicles abroad for more than 6 months are exempt from paying this VRT.
To claim the exemption from VRT – You will be required to provide proof of car ownership for 6 months or more , proof of living in the UK for the last 12 months – i.e bank statements, proof of address and date of arrival in Ireland. You will need proof of car insurance abroad going back 6 months and proof of date of car purchase.
Details of VRT rates in Ireland 2022
VRT Exemption when Moving to Ireland
Application for relief from VRT should first be made on form VRT TOR to the National VRT Service, not
later than 7 days after the arrival of the vehicle in the State. This application usually takes a couple of weeks to process.
An appointment must also be made within the same 7 days at the nearest NCTS Centre for VRT inspection. (The appointment date can be any date in the next 30 days – so you should have confirmation of the VRT exemption by the time you are attending.)
The vehicle registration process must be completed within 30 days of the vehicle’s arrival in Ireland.
You will need the following documentation for a used car the VRT inspection at the NCT.
- Form VRTVPD2 for Private vehicles
- Evidence of previous registration e.g. UK V5 form / foreign certificate of registration
- Vehicle invoice which must have the date of purchase/sale clearly indicated.
- Documentation verifying the new registered owner’s name and address. The following documents will only be accepted: Original P60, Bank/Financial Institution Statement, Credit Card Statement, Utility bill (Electricity, Gas, TV Service Provider eg SKY/UPC, Landline phone bill and Mobile Telephone (Bill pay only)). If a hard copy utility bill/bank statement cannot be provided, two online statements one of which must be a bank statement must be submitted. Please note original documentation will only be accepted and must be no older than 6 months.
- Personal Public Service (PPS) Number of the person in whose name the vehicle shall be registered to (Official documentation will only be accepted i.e Social Services Card, Letter from Social Welfare or Revenue, P60)
- Proof of date of entry (ie. Ferry ticket)
- Where an exemption from VRT is claimed, the exemption notification letter issued by Revenue.
- Documentation (as approved by the Revenue Commissioners) confirming the level of CO2 emissions of the vehicle at the time of manufacture (if this information is not on the foreign certificate of registration).
Your car will be examined to ensure that you are paying the correct VRT. In the case of cars and small vans, the amount of VRT payable is based on a percentage of the recommended retail price, which includes all taxes. This price is known as the Open Market Selling Price
Once the vehicle has been registered and the VRT paid o rthe exemption applied, you will receive a receipt for the VRT showing the new Irish registration number assigned to your car .
The last 6 digits of the VIN can be used as the PIN when paying motor tax online. It can take 24 hours for new registrations to get onto the national database – so you may not be able to insure or tax the car for a day or so.
You are obliged to get new registration number plates on the vehicle within three days of the new registration number being issued.
You will need to insure the car with an Irish insurance company before you can tax it. Then you can pay your Motor Tax online
See the Motor Tax Rates in Ireland .