Does a gifted car attract VRT?

I own a 2012 Nissan Micra I want to gift to my daughter who lives in Dublin. Do I have to pay VRT?

Terence Patrick King (BELFAST)

Mar 2026 Filed under: VRT

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Expert answer

Hi Terence,

I'm assuming you and the car are not in Ireland. If so, then I'm afraid VRT is still payable on importation into Ireland regardless of the fact that the car is a gift.

It is paid on what Revenue calls the Open Market Selling Price (OMSP), which is the value Revenue believes the car to be worth following registration.

Shane O' Donoghue - Complete Car Advisor