Driving licence and car

Steps

1. Before leaving, keep the foreign vehicle registration document (certificate of registration): without it, registration is refused. Do not hand it back to your former country before you have finished in Ireland.
2. Within 7 days of the car's arrival:
   • book an appointment at an NCTS centre (online, or on 01 413 5975);
   • if you are moving, submit your exemption application (Form VRT TOR) with your supporting documents to Revenue through MyEnquiries.
3. Prepare the car's papers. Used car: the foreign registration document (or the certificate of deregistration) and confirmation of its CO2 and NOx emissions at manufacture. New car: since 5 July 2026, give the vehicle identification number (VIN, 17 characters) to Revenue in myAccount or ROS before the appointment: Revenue itself retrieves the electronic certificate of conformity (e-CoC) from the manufacturer; until 29 November 2026, the old e-CoC formats or a paper certificate submitted through ROS are still accepted.
4. Present the car at the NCTS centre within 30 days. The inspector checks the vehicle and its value, then you pay the VRT (unless exempt). If Revenue has not yet replied to your exemption application, you pay and you will be refunded within 5 working days if it is accepted.
5. Fit the Irish plates within 3 days (on sale at the NCTS centre or at a car accessories shop).
6. Insure the car (sheet IE-PERMIS-TOUS-001), then pay the motor tax on motortax.ie or at your council office with form RF100 received at registration. The Irish registration certificate then arrives from the Department of Transport.
7. NCT roadworthiness test: compulsory once the car is 4 years old. A roadworthiness certificate from another EU country remains recognised until it expires: take the NCT before that date (NCTS).

Documents

• Foreign registration document (for a British car: the V5C) and dated purchase invoice.
• New car: the VIN (since 5 July 2026) or the e-CoC; used car: confirmation of CO2 and NOx emissions; form VRTVPD2 for private use.
• PPS number, ID and proof of address.
• For the exemption (transfer of residence): form VRT TOR; proof of your residence abroad and then in Ireland (sale or rental of a home, employment contract, bank statements, bills, travel tickets); proof that the car is yours and that you have used it for at least 6 months (registration document, insurance, maintenance invoices, proof of tax paid abroad, ferry ticket showing the date of arrival).
• For a car coming from Great Britain: copy of the customs declaration, with its main reference number (Master Reference Number, MRN).

Costs and timelines

• VRT on cars (rates in force since 1 January 2022): percentage of the selling price on the Irish market (OMSP), with a minimum: 7% (€140 minimum) up to 50 g of CO2/km; 9% from 50 to 80 g; then in steps up to 30% from 155 to 170 g, 35% from 170 to 190 g and 41% above 190 g (€820 minimum). A nitrogen oxides (NOx) charge is added. Revenue's calculator gives an estimate.
• Electric cars and Budget 2027: according to Revenue (page of 9 July 2026), a 100% electric production car registered before 31 December 2026 benefits from VRT relief of up to €5,000 (value of €40,000 at most; relief reduced between €40,000 and €50,000, removed above €50,000), applied automatically. Budget 2027 announces +1 percentage point of VRT on 1 January 2027 for cars above 80 g/km (still to be voted) and the extension of the relief until 31 December 2028 (Citizens Information; not yet reflected on the Revenue pages read).
• Exemption on moving: full VRT if the conditions are met; to be repaid if you sell the car within 12 months of registration.
• NCT: €60 (about 40 minutes to 1 hour); retest €40 (free for items checked visually); €24 extra for a no-show or late cancellation. Then every 2 years up to 10 years old, then every year (every 2 years between 30 and 39 years old for private use; no test from 40 years old, according to the NCTS).
• Motor tax: depending on the vehicle; €120 a year for a 100% electric car (full rates on the Department of Transport website and motortax.ie). Tax for 3, 6 or 12 months.
• Tyres: a used vehicle registered for the first time in Ireland gives rise to an environmental levy on tyres, paid at registration (amount on gov.ie; Revenue).
• VAT: due in Ireland on a "new" car coming from another EU country (less than 6 months since its first registration, or 6,000 km or less), even if you paid for it elsewhere; on any car coming from Great Britain (plus any customs duty).

Common pitfalls

• Letting the 7 and 30 days go by. Beyond 30 days, the VRT is increased by 0.1% per day of delay, and Revenue or the police (Gardaí) can immobilise the car, which can also be seized.
• A car bought just before leaving. Less than 6 months of ownership and use: no exemption on moving.
• Reselling too quickly. With the exemption, selling within 12 months makes the whole VRT payable.
• Believing exempt means excused. Even if exempt, the car must be registered in Ireland.
• Importing a powerful car. At 190 g/km and above, the VRT reaches 41% of the value: do the calculation before bringing it or sell it before leaving.
• Used cars from Great Britain. VAT on import and, depending on the case, customs duty on top of the VRT, with a customs declaration to be made before registration. A car bought in Northern Ireland can enter without customs duty or VAT on import if it was legally imported there (proof: NI Import Declaration; failing that, and at Revenue's discretion, the original V5C, the maintenance history and the MOT test history in Northern Ireland); otherwise these taxes are added to the VRT.

What changes by country of origin

• EU and EEA citizens: no customs; exemption application to Revenue through MyEnquiries; VAT only for a new car.
• Swiss citizens: Switzerland is outside the EU customs territory: the exemption application is made at the customs office where you enter the territory (Revenue rule for arrivals from outside the EU); customs duty and VAT possible, except for transfer of residence relief: the vehicle must belong to you and have been used by you for at least six months before the date of your move to Ireland, enter Ireland within the 6 months before or the 12 months after that date, and you must have lived outside the EU for at least 12 consecutive months for customs duty and VAT (habitual residence of at least 185 days a year for the VRT); for goods coming from outside the EU, send your transfer of residence declaration (form C&E 1076, or VRT TOR if only the car arrives by ferry) by email to Revenue, at the port or airport office of arrival, two weeks before your goods arrive; if you resell within 12 months of registration, the relief is withdrawn (Revenue).
• British citizens (Scots included): from Great Britain, customs declaration, VAT and sometimes customs duty, except for the moving relief if you had used the car for at least 6 months in the United Kingdom. From Northern Ireland, no customs duty or VAT on import if the car was legally imported there (proof required by Revenue).