See the attached extract from the Revenue website (www.revenue.ie)
Further information is available from your local Revenue Vehicle
Registration Office.
By the way they do check as to the bona fide of these exemption claims:
VEHICLE REGISTRATION TAX
Tax Relief on Transfer of Residence
INTRODUCTION
This leaflet outlines the circumstances in which a person coming from
abroad to take up residence in Ireland may obtain relief from tax in
respect of a motor vehicle brought from abroad as his/her personal
property. Tax means Vehicle Registration Tax (VRT). It also covers
import charges (i.e. Customs duty and VAT) in the case of a transfer
from outside the European Union.
In order to qualify for relief certain requirements must be met in
regard to:
residency, both here and abroad and
the motor vehicle in respect of which relief is claimed.
WHAT ARE THE RESIDENCY REQUIREMENTS?
For VRT purposes you must have had your normal residence as defined
below, outside the State at the time of transfer. In the case of a
transfer from outside the EU, you must have had your normal residence
outside the EU for a continuous period of at least 12 months prior to
transfer.
Normal Residence means:
the place where you usually lived, for at least 185 days in the year
ending on the date of transfer, because of occupational and personal
ties
if you had no occupational ties, the place where you usually lived
for at least 185 days in the year ending on the date of transfer,
because of personal ties
if your occupational ties were in a different country from your
personal ties then the country of your personal ties is taken as your
normal residence if you returned there regularly (i.e. for most of
your non-working days).
YOU DO NOT QUALIFY
if you went to live abroad primarily for the purpose of pursuing a
course of studies
if you were working abroad on a task of duration of less than one
year and your personal ties remained in the State
if you were working abroad on a task of duration of more than one
year and you have been granted tax relief in respect of another
vehicle in the previous 5 years.
WHAT ARE THE REQUIREMENTS RELATING TO THE MOTOR VEHICLE?
The following requirements apply to the vehicle:
it must be your personal property
it must have been acquired with all the appropriate local taxes paid
and these must not have been exempted, or refunded in any way. (There
are certain exceptions in the case of diplomats and members of
international organisations recognised by the Department of Foreign
Affairs. Details are outlined in a separate leaflet available at any
Vehicle Registration Office (VRO).
you must have had possession of and have actually used the vehicle
outside the State for at least 6 months before your transfer to
Ireland. In the case of relief from import charges, you must have
used the vehicle at your former normal place of residence. Any
possession and use in the State, even during times when you were
living abroad, does not count
you must bring the vehicle into the State within 12 months of the
date of your transfer of residence.
IS PROOF OF RESIDENCE REQUIRED?
Yes, you will be required to produce sufficient evidence to show that
you have been living abroad for the required length of time. You will
also be required to show that you are taking up residence in the
State. The evidence required includes documents relating to:
the acquisition and disposal of property abroad and in the State
(e.g. rent agreements, mortgage documents, rent/mortgage payments
etc.)
employment abroad and in the State (e.g. payslips, tax records,
social welfare records etc.)
other transactions carried out in the course of day to day living
(bank statements/transaction documents, bills/receipts for
electricity, phone, service charges and other day to day living
expenses)
travel records connected with trips into and out of the State
other such evidence as requested in individual cases.
Remember the onus is on you to prove that you were resident abroad
for the stated period. If the necessary documentary evidence is not
furnished, tax relief cannot be granted.
WHAT EVIDENCE IS REQUIRED IN RESPECT OF THE VEHICLE?
You are required to prove that you had possession of and actually
used the vehicle abroad for at least 6 months before transfer and
that the appropriate local taxes have been paid and not refunded.
This proof will usually consist of:
the vehicle registration document
the certificate of insurance
the sales invoice, receipt of purchase or other similar document
evidence of the date on which the vehicle was brought into the State
(e.g. sailing ticket)
You may also be requested to produce other evidence (e.g. evidence of
maintenance and use of the vehicle).
ARE THERE RESTRICTIONS ON THE SALE OR DISPOSAL OF A VEHICLE WHICH HAS
BEEN GRANTED TAX RELIEF?
Yes. You may not sell, dispose of, hire out or lend the vehicle
during the 12 months following the date of registration. If you do,
the VRT (and Customs duty and VAT if appropriate) must be paid in
full.
If you are transferring residence from within the EU, you must
present your application and the vehicle at your local VRO by the end
of the next working day following the arrival of the vehicle in the
State. If you are coming from outside the EU, you must lodge your
application when importing the vehicle at the Customs Office at the
point of arrival in the State.
You must complete the following forms:
Form C & E 1077 (on transfer from within the EU) or C & E 1076 (on
transfer from outside the EU)
and
Form VRT 4 (motor vehicles) or VRT 5 (motor cycles)
These forms are available at all VROs and Customs Stations.
WILL TIME BE ALLOWED TO PRODUCE THE NECESSARY DOCUMENTARY EVIDENCE IN
SUPPORT OF MY APPLICATION?
Yes. You will be allowed up to 30 days from the date you lodge your
application. In that case you will be issued with an acknowledgement
slip (Form VRT 25) which should be carried in the vehicle until
registration has been effected.
CAN I APPEAL A REFUSAL OF MY APPLICATION?
Yes. If you have sufficient grounds, you may appeal within 2 months
of the date of the decision. A separate leaflet, VRT 6, which sets
out the excise appeals procedure is available on request at any VRO.
WHERE CAN I GET FURTHER INFORMATION?
Further information and application forms are available from your
local VRO.
WARNING
It is an offence to make a false declaration for the purpose of
claiming relief from duties and taxes or to furnish false
documentation in support of such a claim.
NOTE
This leaflet does not purport to be a legal interpretation or a
comprehensive statement of the laws and regulations relating to tax
relief on Transfer of Residence. These are contained in
the Finance Act 1992 (as amended) and Statutory Instrument No.59 of
1993 for VRT
Statutory Instrument No. 183 of 1985 which gives effect to Council
Directive 83/181 (EEC) for VAT
Council Regulation (EEC) 918/83 for Customs duty.