Can I avail of the Transfer of Residence process?

Hi,

I'm moving back to Ireland after five years living in the UK and want to avail of the Transfer of Residency VRT exemption.

I am also registered in Ireland as a sole trader in the motor trade and complete Irish VAT and income tax returns annually. The Irish work is mostly vehicle repairs which I sub out to a third party and occasionally fly home myself to complete the work.

Do you think this will impact my chances and should I put all the vehicles (three of them) into my partner's name who has no affiliation with Irish tax system or the motor trade?

Appreciate any advice you may have as it's not clearly laid out by Revenue.

Thank you

Patrick (London)

Jul 2025 Filed under: importing

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Expert answer

Hi Patrick,

This is quite a unique situation so I'd suggest the best thing to do is talk to Revenue. My feeling is that you should be fine so long as your permanent place of residence has been the UK, regardless of your business interests in Ireland. You'll just need paperwork to show that.

The complication with transferring the vehicles to your partner is that they must be owned for at least six months before the move, so if you're not moving back for a while it's a possible option. Make sure you read all the rules carefully though.

Shane O' Donoghue - Complete Car Advisor