VRT Exemptions in Ireland — Complete Guide to All Reliefs [2026]
Last updated: September 12, 2026 · Reviewed by Liam O'Connell, EV & Hybrid Specialist
Several VRT exemptions and reliefs are available in Ireland that can significantly reduce or eliminate your Vehicle Registration Tax liability. This guide covers every available relief, who qualifies, and how to apply.
1. Electric Vehicle (EV) Relief
Up to 5,000 VRT relief for Battery Electric Vehicles (BEVs):
- OMSP up to 40,000: Full 5,000 relief
- OMSP 40,001 – 50,000: Tapered relief (reduces to zero)
- OMSP over 50,000: No relief
Eligibility: Only pure Battery Electric Vehicles qualify. Plug-in hybrids (PHEVs) do NOT qualify for the 5,000 relief, though they may benefit from lower CO2-based VRT rates.
Scheme confirmed through 2026. Future years subject to government budget decisions.
2. Disabled Driver / Disabled Passenger Relief
Full VRT exemption for vehicles adapted for use by a person with a disability:
- Must have a primary medical certificate
- Vehicle must be permanently adapted
- Relief applies to the full VRT amount
- Requires application to Revenue
This is one of the most generous reliefs available, providing complete exemption from VRT for qualifying vehicles.
3. Transfer of Residence Relief
For people relocating to Ireland with their personal vehicle:
- Must be transferring residence from another country to Ireland
- Vehicle must have been owned and used in the previous country for at least 6 months
- Must apply within 12 months of arriving in Ireland
- One vehicle per person per relocation
This relief can save thousands of euros for people moving to Ireland with their existing vehicle.
4. Historic / Classic Vehicle Relief
Flat VRT rate of 200 for qualifying historic vehicles:
- Vehicle must be over 30 years old
- Must be of historical interest
- Must be maintained in original condition
- Not used as a daily driver
Vehicles between 20-30 years old don't qualify for the flat rate but receive the maximum 50% age depreciation.
5. Other Reliefs
- Charitable organisations: Relief for vehicles used by approved charities
- Diplomatic missions: Exemption for diplomatic vehicles
- Emergency vehicles: Relief for fire, ambulance, and Garda vehicles
- Commercial vehicles: Different rate structure (13.3% flat rate for vans)
Calculate Your VRT With Relief Applied
Use our calculator to see how much you could save with applicable reliefs.
How We Calculate This
Last updated: September 2026 · Reviewed by: Liam O'Connell, EV & Hybrid Specialist · Source: Revenue.ie