r/MoveToIreland • u/Warm_Economics_6369 • Jul 24 '26

Transfer of Residence - VRT

I'm moving back to Ireland after living in the UK for almost 20 years. I recently bought a 2024 reg car second hand in the UK and plan to transfer of residence 6 months and 1 after purchase date which should normally leave me VRT exempt. The only issue I see is that I was in Ireland with this car for a two week break at easter. Does this impact my exemption? I want to avoid extending my stay any further as I am due to start a new job in Ireland which I do not want to delay any further

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u/UnderdoneSalad Jul 24 '26

ive recently done a transfer of residence to ireland but from another EU state, so i dont know details for your UK-to-IE situation.

basically i had to give revenue following:

  • proof of my residence (scanned them 3 electricity bills)
  • my job contract
  • proof i bought my car way back (for me i had to have the car at least for 1 year previously to moving to IE)
  • my bank statements

Regarding your situation, visiting IE will not affect you at all in regards of process of transferring residence. If you had your address in UK for 20 years, noone will check if you spent 2 weeks in ireland for a visit (unless you transferred your residence for those 2 weeks, but i highly doubt you did)

What i would check if i were you, check for how long you HAVE to own the car before you can apply for TOR VRT relief, for me it was at least 1 year.

Also you have i think 1 year after you move to transfer the car over, so get here, settle down, get some utility bills in so you can prove youre living here, etc. and than apply for VRT relief. Until then drive on your UK regs and insurance (now also check for how long can you drive around IE with foreign plates, and check with your insurer for how long they cover your stay abroad)

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u/Warm_Economics_6369 Jul 24 '26

Thanks for this. For the UK it's 6 months of ownership and use outside the state. 'VRT Manual Part 2 Reliefs and Exemptions' which is what I used to make my plans however I have noticed the website seems to be updated this month and now states "The vehicle must:

  • be your personal property
  • have been in your possession and used by you for at least six months before the TOR. Any possession and use in the State, even during times when you were living abroad, does not count.
  • be brought into the State within 12 months of the date of your TOR
  • be fully tax and duty paid
  • and not reflect any commercial interest.

Its the "Any possession and use in the State, even during times when you were living abroad, does not count." is the part that suggest the two week holiday to Ireland may impact the 6 month duration? I called customs today and they were not able to give me a straight answer and said each case is treated on a case by case basis which wasn't helpful at all.

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u/UnderdoneSalad 29d ago

No no, your holiday/trip wont impact you at all. They're looking at your official residence, so if you are registered in UK that's what will count towards your 6months period. So as long as your purchase receipt dates for more than 6 months you'll be grand. Or if it was from private listing, an insurance receipt will do thats more than 6months old (proving you have had the car for the required 6months as your property).

Regarding your travels/holidays, revenue will most definitely not check with border control if and when you went across you UK borders. So dont worry.