Bringing a UK car to Ireland: VRT and the NCT

You can bring your car from Holyhead or Liverpool to Dublin, but once you live here it has to be re-registered in Ireland within 30 days, and that can cost real money unless you qualify for transfer of residence relief.

The short version

A car brought in from the UK must be registered in Ireland within 30 days of arrival, starting with an NCTS appointment booked within 7 days [1][2].
If you're moving here and have owned and used the car for at least six months, transfer of residence relief can cover VRT, and separate relief may cover customs duty and VAT [2][3].
Without relief, a car from Great Britain can face customs duty, VAT and Vehicle Registration Tax (VRT), which for most cars runs from 7% to 41% of the Irish market value [2][4][5].
Cars four years or older need the NCT, Ireland's MOT: every two years until 10, then yearly. A full test costs €60 (about £50) [6].
Irish motor tax is based on CO2 for most cars, from €120 (about £100) a year for an electric car [7].

Pound conversions use the Bank of England spot rate of 5 November 2026 (£1 = EUR 1.20).

Before you leave the UK

Sort the British side first. If you're taking the car out of the UK for 12 months or more, including to Ireland, it counts as a permanent export [8]. You must:

Fill in the "permanent export" section of the V5C log book, detach it and send it to DVLA in Swansea [8].
Keep the rest of the V5C. You'll need it to register the car in Ireland, and without the foreign registration certificate Irish registration is refused [2][8].
Get a V5C before you go if you don't have one. DVLA can't post a log book abroad [8].
Collect evidence of ownership and use: the purchase receipt, insurance certificate, service records and road tax history. You'll need them for relief [3].

Also ask the manufacturer or dealer for an electronic Certificate of Conformity (e-CoC), which Ireland needs before registration [2].

Transfer of residence: bringing your car tax-free

If you're genuinely moving to Ireland, transfer of residence (TOR) relief can mean you pay no VRT at all. Revenue's conditions are [3]:

You were normally resident abroad (living somewhere for at least 185 days a calendar year) and are now taking up normal residence in Ireland.
The car is your personal property and you've possessed and used it for at least six months before the move. Time using it in Ireland doesn't count.
You don't sell or dispose of it for 12 months after registration, or the relief becomes repayable.
You apply within seven days of bringing the car in, with Form VRT TOR and supporting documents. Revenue asks you to apply through MyEnquiries where possible.

Evidence usually includes the V5C, insurance, purchase receipt, your ferry ticket, service records, proof of where you lived in the UK (mortgage or tenancy, payslips, bills) and proof of your new Irish home [3].

Customs duty and VAT on cars from Great Britain are a separate matter with their own relief for people transferring residence to the EU [2][3]. Claim both reliefs, and do it before you register if you can. If you register and pay first, Revenue refunds the VRT within five working days once the claim is approved [3].

Bought the car a month before the move? Then TOR won't apply, and you'll be paying the full whack.

No relief? Customs, VAT and VRT

Since Brexit, a car coming from Great Britain is an import from outside the EU. Before registration you must [5]:

Make a customs declaration and keep the Movement Reference Number (MRN).
Pay customs duty if it applies. Cars that qualify as UK origin under the EU–UK trade agreement, or that count as returned goods, may pay none [2][5]. The origin rules are complicated [2].
Pay import VAT on the car's value. VAT applies to all new and used cars from Great Britain [2].

Northern Ireland is different. Under the Windsor Framework, a car that was in NI before 1 January 2021 and stayed there, or was imported to NI under the Framework, doesn't face extra customs duty or import VAT, though VRT still applies [1].

How VRT is calculated

For an ordinary car (Category A), VRT is a percentage of the Open Market Selling Price (OMSP), which is Revenue's view of what the car would sell for in Ireland, not what you paid [4]. The percentage depends on the car's CO2 emissions, with a minimum charge in each band [4]. A NOx charge is added on top [4].

CO2 (g/km)	VRT rate	Minimum
0–50	7%	€140 (about £117)
111–120	15.25% to 16%	€305 to €320
131–140	19.25% to 20%	€385 to €400
156–170	30%	€600 (about £500)
Over 190	41%	€820 (about £683)

Selected bands, in force since 1 January 2022. Source: Revenue [4].

So a petrol hatchback at 118 g/km with an OMSP of €20,000 would pay 16%, about €3,200 (roughly £2,670), plus the NOx charge. If you can't show the NOx figure, Revenue charges the flat maximum: €4,850 (about £4,040) for a diesel or €600 (about £500) for other cars [2]. Use Revenue's VRT calculator before you decide whether the car is worth bringing at all; sometimes selling up in the UK and buying in Dublin works out cheaper.

Registering the car step by step

Book an NCTS vehicle registration appointment within 7 days of the car arriving [2]. The National Car Testing Service registers vehicles on Revenue's behalf [5].
Claim TOR relief (and customs relief) within 7 days if you qualify [3].
Take the car and documents to the NCTS centre: V5C, customs declaration with MRN, e-CoC, PPS number, proof of identity and address, and any relief approval [2][5].
Pay VRT at the centre, unless you're exempt, and buy Irish plates [2].
Fit the new plates within 3 days of getting your Irish number. It's an offence not to [2].
Pay motor tax online at motortax.ie or at a Motor Taxation Office, using Form RF100 and your Irish insurance details. The Department of Transport then posts you the Irish Vehicle Registration Certificate [2].

Miss the 30-day deadline and the car can be seized [5].

The NCT: Ireland's MOT

Once a car is four years old, it needs a National Car Test (NCT) [6]:

Age of car	How often
Under 4 years	No test
4 to 10 years	Every 2 years
10 to 30 years	Every year
30 to 39 years (not used commercially)	Every 2 years

A full test costs €60 (about £50) and a retest €40 (about £33). Book the retest within 21 days and complete it within 30 days of the first test. Cancel with less than five working days' notice, or don't turn up, and you pay an extra €24 next time [6]. You can test up to 90 days early [6].

Your UK MOT certificate doesn't carry over, so an older car will need the NCT soon after registration. Driving without a valid NCT disc on display is an offence that brings a fine and penalty points [6].

Irish motor tax

Ireland's motor tax works like UK road tax, but discs can be bought for 3, 6 or 12 months [7]. Rates depend on when the car was registered:

Most cars from 2008 onwards are taxed on CO2 emissions, from €120 (about £100) a year for a battery electric car up to €2,400 (about £2,000) for the highest emitters [7][9].
Cars registered before July 2008 are taxed on engine size [9].

A typical modern family car in the 121–140 g/km bands pays around €200 to €280 (about £167 to £233) a year, depending on which table applies [9]. Check your car on motortax.ie before you budget.

Insurance and your licence

You need Irish motor insurance before you drive the car on Irish plates [2]. Ask your UK insurer for written proof of your no-claims history before you go, so you can show it to Irish insurers. And remember your licence: once you're resident in Ireland you can't keep driving on a foreign licence, so exchange your UK licence with the NDLS [10]. Our guides to driving and getting around Dublin and driving abroad on a UK licence cover the swap.

Plenty of Brits in our community group for Brits in Ireland have been through the NCTS queue, so ask there if you get stuck.

Bringing your UK car to Ireland: VRT, customs, the NCT and motor tax