Dáil Éireann Debate, Tuesday - 1 July 2025
262. Deputy Pearse Doherty asked the Minister for Finance if Revenue can provide any assistance to a person (details supplied) in County Donegal with the transfer-of-residence registration of an imported vehicle; and if he will make a statement on the matter. [35503/25]
View answerThe registration of vehicles is a mandatory requirement in all EU member countries. In some countries, including Ireland (the State), it is used as an event at which a tax is collected. This tax is known as Vehicle Registration Tax (VRT) and was introduced in the Finance Act 1992. VRT is required to be paid at the time that a vehicle is registered in the State, and within 30 days of that vehicle’s date of entry. Further information on the VRT registration process is available on Revenue’s website: www.revenue.ie/en/vrt/vehicle-registration-tax/index.aspx
Most vehicles which are in the State permanently, are registered and have VRT paid. There are, however, specific instances when a vehicle may be entitled to a Permanent Relief from VRT under a Transfer of Residence (TOR) procedure. Revenue’s VRT Tax and Duty Manual Section 02 contains further information, and a copy is accessible at: www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-02.pdf
Revenue has engaged with this individual on the supporting evidence required for the TOR application. On 23 June 2025, he sent documentation in support of his claim. On 25 June 2025, Revenue contacted the applicant to inform him that they had conducted a full review of his application and were satisfied to allow his TOR. He was informed that a successful exemption notice would issue to him in the coming days.
