Finance Act 1992 section 134

Permanent reliefs

Section 134 sets out the circumstances in which a vehicle may be registered in the State without payment of vehicle registration tax (VRT), or with a repayment of VRT already paid.

• Vehicles brought permanently into the State by individuals transferring residence, by businesses relocating, or as inherited property of deceased persons may qualify for full VRT relief, subject to conditions prescribed by regulations.
• Vehicles for official use by EU institutions, the European Foundation for the Improvement of Living and Working Conditions, or supplied under diplomatic arrangements are also exempt from VRT, as are gifts between official bodies acting in the public interest.
• Relief applies to vehicles used in establishing or maintaining international air services, related radio or meteorological services, or for experimental purposes connected with such services, and also extends to disabled drivers and disabled passengers under the relevant regulations.
• The Minister may authorise registration without VRT or at a reduced rate, and Revenue may repay VRT where a registration entry is deleted due to exceptional circumstances arising within seven working days of registration, provided no motor tax licence had been taken out on the vehicle.