The relief from Vehicle Registration Tax when transferring residence is provided for in the Finance Act 1992, section 134 and Statutory Instrument No. 59 of 1993 Vehicle Registration Tax (Permanent Reliefs) Regulations, 1993. Regulation 4(5)(a) of that S.I. provides that the relief will not be granted where the vehicle is brought into the State more than twelve months after the date of transfer of residence.
Where a vehicle is brought into the State, regulation 8 of Statutory Instrument No. 318 of 1992 Vehicle Registration and Taxation Regulations 1992, provides that a person who is not authorised must make an appointment for a pre-registration examination within seven days and register the vehicle not later than thirty days after its arrival in the State.
The leaflet entitled “Transfer of Residence”, which is available on http://www.revenue.ie/en/tax/vrt/leaflets/tax-relief-transfer-residence.html, highlights the procedures for bringing vehicles into the State when transferring residence and also outlines the time frames for registration once the vehicle arrives in the State.