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Transfer of Residence

Private individual transferring normal residence permanently to the state from abroad you may be entitled to claim relief.

IST can provide Freight quotations worldwide and Customs Clearance for shipments coming to Ireland we also have a network of Customs Clearance agents in many other countries worldwide.

Normal residence requirements

Your normal residence generally is:

  • the place where you usually live, for at least 185 days each year, because of occupational and personal ties

  • if you live in two different countries due to occupational and personal ties, the country of your personal ties provided:

    • you return there regularly

    • or

    • you are working abroad carrying out a task of definite duration for less than one year.

  • not affected by living abroad to study.


To qualify, you must prove you:

  • have had normal residence abroad

  • and

  • are taking up normal residence in the State. 


You will need evidence, both abroad and in the State, of:

  • acquiring and disposing of a home (for example, rent agreements, mortgage documents and rent or mortgage payments)

  • employment (for example, pay slips, tax records and social welfare records)

  • day-to-day living (bank statements or transaction documents, bills or receipts for electricity, phone, service charges and other day-to-day living expenses)

  • travel into and out of the country.


Vehicle requirements

The vehicle must:

  • be your personal property

  • have been in your possession and used by you for at least six months before transfer of residence. Any possession and use in the State, even during times when you were living abroad, does not count.

  • brought into the State within 12 months of the date of your transfer of residence

  • be fully tax and duty paid.


Vehicles acquired tax and duty-free may also qualify for relief in certain limited circumstances. These include vehicles supplied under diplomatic or consular arrangements or to UN missions. In such cases the vehicles must be possessed and used by you for 12 months before transfer of residence.


Evidence required in respect of the vehicle will usually consist of:

  • vehicle registration document

  • certificate of insurance

  • purchase receipt

  • ferry ticket to show when the vehicle arrived in the State

  • evidence of the vehicles use abroad, for example, service and maintenance records and evidence that motor tax has been paid.



The VRT relieved becomes payable in full if you sell or dispose of the vehicle within 12 months following registration.

You do not qualify if:

  • you have been abroad on a task of any definite duration 

  • and

  • granted similar relief for a vehicle in the previous five years. 



Phone: 01 8774000



Transfer of Business relief

You may be entitled to claim relief on capital goods or equipment which belonged to your business outside the EU.

Your business must have

  • ceased activity outside the EU

  • and

  • moved to the State in order to carry on a similar activity here.


A new activity must be set up in the State. If you merge with, or expand, an existing business, you will not qualify for relief from import duties.


If your business is of an agricultural nature, livestock may also be admitted free of import charges.

There is no Value-Added Tax (VAT) relief on capital goods and other equipment if you are engaged in:

  • a liberal profession (for example, if you are a doctor, advocate, notary)

  • or

  • a non-profit making activity.

Some goods are prohibited, while others are subject to conditions, or may require a licence.



Phone: 01 8774000


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