Importing a vehicle into Ireland

Information

All new motor vehicles and vehicles brought into Ireland are subject to Vehicle Registration Tax (VRT) and must be registered with the Revenue Commissioners. (The Revenue Commissioners are responsible for the collection of taxes in Ireland on behalf of the Irish Government.) Every motor vehicle in the State, (with the exception of vehicles brought in temporarily by a visitor - see 'Exemptions' below), must be registered with the Revenue Commissioners.

If you are moving to Ireland or are already living here and you are importing a car or other vehicle, you will need to do three things before you can drive your vehicle in Ireland:

• Pay Vehicle Registration Tax (VRT) (unless you are exempt)
• Have motor insurance
• Pay motor tax

All motorists are required to carry a valid driving licence with them at all times when driving in Ireland. Driving licences include learner permits, full licences and international driving licences.

What is Vehicle Registration Tax?

Vehicle Registration Tax (VRT) is a tax you must pay when you first register a motor vehicle in Ireland. Every motor vehicle in the State, (with the exception of one brought in temporarily by a visitor - see 'Exemptions' below), must be registered with the Revenue Commissioners. If you have imported a vehicle, you must pay VRT and receive the vehicle's registration certificate showing that you have paid VRT. Any delay in registering your vehicle or paying Vehicle Registration Tax will make you liable to substantial penalties - including forfeiture of your vehicle and prosecution.

You can register the car and pay the VRT at your local Vehicle Registration Office (VRO). The Vehicle Registration Office will calculate the VRT for you. 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 (OMSP).

If you feel you have been overcharged

If you feel you are being over-charged, you can point this out to the official at the VRO at the time of payment. If you continue to be dissatisfied, read about the VRT appeals procedure here. This leaflet is also available from any VRO.

Exemptions

Temporary exemptions
In certain cases foreign-registered vehicles may be imported into Ireland temporarily by a non-resident without the requirement to pay VRT or register the vehicle. A non-resident is someone who usually lives outside Ireland for at least 185 days each year and the temporary exemption is for a period of up to 12 months. Foreign students who are studying in Ireland may bring a foreign-registered vehicle into Ireland and the 12-month time limit will be extended to cover the completion of their course. Further information is in the Revenue leaflet VRT2 Foreign Registered Vehicles Temporary Exemptions.

Other exemptions
There are different reliefs and exemptions from VRT. Even if you are not required to pay VRT, you must still register your vehicle when you come to Ireland (see 'Rules' below). The following groups are exempt from paying VRT:

• Certain disabled drivers  
• People who have owned their vehicles abroad for more than 6 months and who are moving permanently to Ireland
• People posted to Ireland as part of the diplomatic corps

NOTE: If you are moving to Ireland and are among those exempt from paying VRT you cannot sell your vehicle for more than 12 months after the vehicle is registered.

If you are required to pay VRT, then you can sell your vehicle here in Ireland when you wish, once it has been registered. Further information is available from your local vehicle registration office - see 'How to apply' below.

Rules

If you bring a vehicle into Ireland from abroad, you must first of all be able to show proof of ownership of the vehicle, for example, a vehicle registration document or evidence of car insurance. You must also have a Certificate of Permanent Export (or a vehicle registration document as we mention above). It is important to check that the document or certificate is the correct one for your car before bringing it to Ireland.

You must register your car and pay VRT by the end of the next working day following its arrival into Ireland. You must bring it to a Revenue Vehicle Registration Office (VRO) not later than the next working day following its arrival in Ireland - see 'How to apply' below. You pay the VRT charged after your vehicle has been inspected at the VRO.

Once the vehicle has been registered by the Revenue Commissioners and the VRT paid, you (or your motor dealer) will receive:

• A receipt for the VRT paid showing the registration number assigned to your car
• A Form RF 100 for use when you are applying for motor tax

You must display the registration number within 3 days. Failure to display the new registration number is an offence and you can be fined by An Garda Síochána (the Irish police force). You can obtain vehicle registration plates from any motor dealer. A leaflet showing the correct legal format of the registration plates to be used is available at any VRO. Vanity/personalised registration plates are illegal.

When will I receive my registration certificate?

The vehicle registration certificate is issued to you by the Department of Transport. This will be posted out to you after you have applied to your local authority's motor tax office to pay your motor tax - see below.

VAT

If you are importing a new car from another EU country you have to pay VAT (Value Added Tax), usually when registering the car. A new car means a car that has been in service for 6 months or less, or has been driven for 6,000 kilometres or less. The VAT is payable even where you have paid VAT in the other country.

If you are importing a new or second hand car from outside the EU, VAT (and customs duty) is payable - see 'How to apply' below.

Motor insurance

It is a legal requirement in Ireland to have motor insurance if you want to drive a motor vehicle in a public place.

Motor tax

Motor tax  in Ireland is a charge imposed by the Irish Government on motor vehicles. Revenue from motor tax is used to maintain and upgrade the road network. Charges for motor tax are proportionate to the size of the vehicle engine. Some vehicles are exempt.

National Car Test

If your vehicle is 4 years old or more it will have to go through the National Car Test (NCT) immediately. This applies even if the vehicle has previously received an MOT or any other vehicle test abroad. The NCT test certificate will be valid until the next test due date. After that if the vehicle is still in Ireland it must be tested again. You can find more information in our document on the National Car Test.

Disposing of a car

If you want to dispose of your car either due to age (typically around 12-14 years), or because of heavy damage following an accident, it must be deposited at an authorised treatment facility. There is more information in our document on how to dispose of an end-of-life vehicle.

Rates

Vehicle Registration Tax (VRT) is based on the "Open Market Selling Price" (OMSP) of the vehicle. (We are unable to include exact information on what the OMSP of your vehicle will be - it depends on market values, engine size, year, model and roadworthiness condition of the vehicle).

The VRO official calculates the rate of VRT after he/she inspects the vehicle. You can pay by bank draft, money order or Laser (debit) card. If you are using a Laser debit card to pay, the transaction is limited to €1,500 per day. If the VRT payment exceeds this amount, you can pay the balance by bank draft. You can also pay by cheque subject to certain conditions.

From 1 July 2008 VRT for cars (Category A) will no longer be based on engine size but on the level of CO2 emissions from the car. On Sustainable Energy Ireland's (SEI) website you can check the CO2 emissions levels for different car models.

VRT rates for Category A vehicles from 1 July 2008   

Vehicle Registration Tax rates for all other categories

*A hybrid electric vehicle derives its power from a combination of an electric motor and an internal combustion engine and is capable of being driven on electronic propulsion alone for a material part of its normal driving cycle. A flexible fuel vehicle has an engine capable of using a blend of ethanol (minimum 80%) and petrol.

**An electric vehicle/motorcycle is propelled by an electric motor only.

How to apply

A completed declaration form together with the vehicle should be presented at your local VRO (there are 23 of these around the country. If the vehicle is new, you should complete a Declaration for Registration Form VRT 3 (pdf) and present it with the vehicle registration document or Certificate of Permanent Export. If the new vehicle is second-hand, you should complete a Declaration for Registration Form VRT 4 (pdf). If the vehicle is a motorcycle, you should complete a Declaration for Registration Form VRT 5 (pdf). Declaration forms are available from any VRO.

If you are importing a new car from another EU country VAT is payable in addition to VRT - see 'VAT' above. You pay this when you register the car. If you are importing a new or secondhand car from outside the EU, VAT and customs duty is payable. Customs duty is paid when the vehicle first enters the EU, at the point of entry. You must have proof of payment of this when you are registering the car in Ireland.

When enquiring about VRT rates, you need to provide specific information about your vehicle. The Revenue Commissioners have also produced an information leaflet VRT1 which is a useful list of frequently asked questions about VRT in Ireland. They have also produced a leaflet on the new VRT system for cars.