I propose to take Questions Nos. 265, 266, 267, 268, 269, 270, 271, 272 and 273 together.
The Finance Act 1992, as amended, sets out the rules governing vehicle registration and Vehicle Registration Tax (VRT). In general, the legislation obliges an individual who brings a vehicle into the State to register it within 30 days, and VRT is charged at the point of registration. Section 135 of the Act provides for certain limited circumstances in which a vehicle that is temporarily brought into the State may be exempted from the requirement to be registered.
The Temporary Exemption from Registration of Vehicles Regulations, 1993, (S.I. No. 60 of 1993) set out details regarding the arrangements for temporary exemption. To qualify for temporary exemption, the vehicle must be owned or registered abroad by a person established outside the State. The vehicle cannot be disposed of, hired out in the State, or lent to a person established in the State. It cannot be driven by a person established in the State, except with the permission of Revenue. The vehicle cannot be used for the carriage of person for reward within the State or used to transport goods for business purposes between places within the State in the case of a passenger car or a motor-cycle. Temporary exemptions are normally granted for a period of 12 months and can be extended at the discretion of the Commissioners.
I am advised by Revenue that its approach to enforcement of the law relating to vehicle registration and Vehicle Registration Tax (VRT) generally is that in each instance where a failure to comply with the relevant legal requirements is detected, the matter is dealt with in a manner that is fair and proportionate in the circumstances of the particular case. Section 5.4.2 of the VRT Enforcement Manual gives examples of the forms of action appropriate in the various situations that a Revenue Officer may encounter. In certain instances, a warning will be given or a VRT Demand Notice issued in accordance with Section 5.5 of the Manual. In addition, a vehicle may be detained under section 140(3) of the Finance Act 2001 for certain reasons including where an Officer has reasonable suspicion that the vehicle has not been registered in the State and may be detained for up to a month to allow for the carrying out of enquires. Also, where an Officer forms the view that a person is a resident of the State, in possession of an unregistered vehicle contrary to section 139 of the Finance Act 1992 and has had the vehicle here for more than 30 days, the vehicle may be seized in accordance with Section 141 of the Finance Act 2001.
In the normal course of their duties, Revenue’s enforcement teams monitor compliance with reliefs and exemptions that are granted with regard to vehicle registration and VRT, and this is actioned mainly via checkpoint activity. When a vehicle is encountered that has a temporary exemption and an Officer considers that a new application should be made, either due to the length of time since the original exemption or a possible change in circumstances, the Officer will advise the driver that a new application must be made; this is then monitored and followed up by the local station for appropriate action. Revenue do not record statistics in relation to activity specific to temporary exemption, however, the table below outlines the overall numbers of cases where enforcement action has been taken in relation to vehicle registration and VRT generally in the past 3 years:
|
Year
|
Written
Warning
|
Detention
|
Seizure
|
Compromise sum paid
|
|
2023
|
361
|
54
|
900
|
882
|
|
2024
|
369
|
23
|
925
|
892
|
|
2025 (end of Oct)
|
394
|
39
|
786
|
744
|
Ukrainian nationals who are fleeing the war in their country and seeking temporary protection are covered by the provisions of the EU Temporary Protection Directive (2001/55 EC) following the Directive’s activation by Council Decision EU 2022/382 of 4 March 2022. The Directive’s application to Ukrainians has been extended on a number of occasions, most recently until 4 March 2027 in accordance with EU Council Decision (EU) 2025/1460 of 15 July 2025. Under the terms of the Temporary Protection Directive, Ukrainian nationals are eligible for temporary protection in the State, initially for one year and on a renewable basis.
Provided they meet the relevant requirements of the legislation governing vehicle registration, Ukrainian nationals who are in the State with Temporary Protection status, are entitled to seek registration, or temporary exemption from registration, for a vehicle they have brought into the State.
The procedure for getting a Ukrainian-registered vehicle registered in Ireland is the same procedure as applies for any other foreign-registered vehicle that is brought into the State. The procedure is governed by legislation, and the details are set out in Revenue guidance. Ukrainian vehicles face no additional barriers to registration. Imported used vehicles are registered only following inspection at a National Car Testing Service (NCTS) Centre. Revenue is not aware of any Ukrainian registered vehicle which has applied to register in the State that has been refused.
Temporary exemptions for Ukrainian-registered vehicles are for a period of 12 months and may be renewed at the discretion of Revenue on a rolling 12-month basis. This 12-month period generally aligns with the period of validity of the Temporary Protection permission granted by the Department of Justice, Home Affairs and Migration. Each application for an extension to the vehicle registration temporary exemption is reviewed by Revenue’s National Vehicle Registration Service (NVRTS) on a case-by-case basis and this helps to ensure that the conditions under which temporary exemptions is available continue to apply.
Over 1,400 Ukrainian nationals have applied for a temporary exemption in respect of a vehicle, and more than 1,300 vehicles have been granted exemption from registration beyond the initial twelve-month period. Of these 74 vehicles have been granted an exemption for a second twelve-month period and 8 vehicles an exemption for a third twelve-month period.
In accordance with legislation, a person bringing a vehicle into the State is generally required to have it registered within 30 days of its entry into the State, or alternatively a person and their vehicle may qualify for temporary exemption from registration. There is no requirement for Revenue to record vehicles coming into the State, whether generally or in relation to Ukrainian-registered vehicles specifically, and Revenue does not hold records on such movements. The introduction of a data-capture mechanism as suggested by the Deputy for the vehicles of Temporary Protection applicants as they enter the State would be a policy matter for my colleague the Minister for Justice, Home Affairs and Migration.
The temporary exemption from registration which has been granted for the vehicles of Ukrainian holders of Temporary Protection status is monitored on an ongoing basis as part of Revenue’s business systems and processes. Revenue adopts a risk-based approach, and the factors used to assess the risks include the number of applications received, documentation provided and intelligence, both from within Revenue and from external sources. The operation of VRT temporary exemptions is kept under review, which includes engagement with Department of Transport which has policy responsibility in relation to road safety and for various other matters concerning vehicles. On foot of this work, Revenue has prepared notifications that will issue shortly to over 1,300 owners of Ukrainian-registered vehicles that have been granted temporary exemption. The purpose of these notifications is to advise the owners about applying to extend the temporary exemption or to register their vehicle. The notifications also include information provided by the Department of Transport from the Road Safety Authority on the availability of a voluntary inspection programme for Ukrainian vehicles which are in the State but not registered here.
