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Residence Transfer (TOR) – Relocating to Ireland

If you’re an individual moving your permanent residence from abroad to Ireland, you may be eligible for this relief. While you’ll still need to register your vehicle, the registration might be exempt from Vehicle Registration Tax (VRT).

Detailed information regarding relief from Customs Duty and Value-Added Tax (VAT) for vehicles imported from outside the European Union (EU) can be found in the following sections:
– Relief from Customs Duty and VAT when transferring residence to the EU
– Relief from Customs Duty and VAT when transferring business to the EU

Requirements for Normal Residence

Your normal residence typically involves:
– Residing in a place for at least 185 days per calendar year due to personal and work-related connections.
– If you live in two different countries due to personal and work-related ties, the country of your personal ties, provided you regularly return there or work abroad for less than a year on a specific task.
– Studying abroad does not impact your normal residence.

To qualify, you need to demonstrate:

– Previous normal residence abroad
– Intention to establish normal residence in Ireland

You’ll need evidence of both your previous residence and your new residence, including details like:
– Property transactions (rental agreements, mortgages, payments)
– Employment records (pay slips, tax documents, social welfare records)
– Everyday expenses (bank statements, utility bills, receipts)
– Travel history

Vehicle Criteria

The vehicle must meet these conditions:
– Be your personal property
– Have been in your possession and used by you for at least six months before moving to Ireland. Any usage within Ireland, even during periods of living abroad, is not counted.
– Imported to Ireland within 12 months of your move
– All taxes and duties fully paid

Certain cases of tax and duty-free vehicle acquisition might also qualify for relief, such as diplomatic arrangements or vehicles supplied to United Nations (UN) missions. In such instances, the vehicle must be owned and used by you for a year before your move.

You’ll typically need to provide evidence related to the vehicle, including:

– Vehicle registration document
– Insurance certificate
– Purchase receipt
– Ferry ticket showing the entry date into Ireland
– Proof of vehicle use abroad (maintenance records, motor tax payment evidence)

Important Note

If you sell or dispose of the vehicle within 12 months of registration, the VRT relief becomes fully payable.

You won’t qualify if:

– You’ve been abroad for a specific task
– You’ve previously received similar relief for a vehicle within the past five years.

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