Eligibility Checker
Are you moving your normal residence to Ireland from abroad?
1. Transfer of Residence (TOR) Deep-Dive
The Transfer of Residence exemption is designed for individuals moving their "normal residence" to Ireland. This is the most common VRT exemption but also the most scrutinized by Revenue.
The "6-Month" Rule
You must have owned and used the vehicle abroad for at least 6 months before the date of your transfer to Ireland. Simply owning the car in storage is not enough.
The "12-Month" Residency
You must prove that you had your normal residence outside the State for a continuous period of at least 12 months prior to the date of transfer.
TOR Documentation Checklist
- ✓ Vehicle Reg Document (V5C/Title)
- ✓ Evidence of vehicle insurance abroad
- ✓ Sales invoice/receipt for the vehicle
- ✓ Proof of ferry/shipping for the car
- ✓ Utility bills from former residency
- ✓ Employment/Income tax records abroad
2. Other Common Exemptions
Diplomatic Corps
Exempt under international agreements for official embassy or personal diplomatic use.
Inheritance
Vehicles acquired by a resident through inheritance/will are often eligible for VRT relief.
Business Use
Temporary business use by persons established outside the state for specific trade purposes.
Disabled Drivers
Full VRT and VAT remission for qualified adapted vehicles with a Primary Medical Cert.