Finance Act 1992 section 135

Temporary exemption from registration

Section 135 provides for temporary exemption from vehicle registration requirements for vehicles brought into the State on a temporary basis, covering persons established outside the State, certain State-resident employees and self-employed individuals, and vehicles brought in for specific events or as professional equipment.

• Vehicles temporarily brought into the State by a person established outside the State for private or business use may be exempted from registration.
• Individuals established in the State may also qualify if they are employed by an employer in another Member State who provides the vehicle, or if they are self-employed with a business principally carried on in another Member State — with category A vehicles or motor-cycles required to be used principally for business in another Member State.
• Vehicles brought in solely for a competition, exhibition, show, demonstration or similar purpose — not intended for sale and intended to be taken out of the State afterwards — may also be exempted.
• Vehicles designed or specially adapted as professional equipment, brought in by a person established outside the State for that person's exclusive use or use under their personal supervision, are also eligible for exemption.