TRANSFER OF RESIDENCE RELIEF IN IRELAND (TOR)
Moving to Ireland from outside the European Union involves several logistical and legal steps, especially when bringing personal belongings, vehicles, and household items. One key aspect to consider is the Transfer of Residence (TOR) relief, a provision that allows individuals moving to Ireland to import personal goods without paying import duties, VAT, or Vehicle Registration Tax (VRT), provided specific conditions are met.
In this article we will go through the following topics:
Who can apply for TOR Relief in Ireland?
TOR relief is available to individuals who are transferring their normal residence from outside the EU to Ireland. To qualify, you must have lived outside the EU for a continuous period of at least 12 months and be taking up residence in Ireland. Additionally, the goods you are importing must have been owned and used by you for at least six months before your move to Ireland.
What goods are eligible for Transfer of Residence Relief?
Under TOR relief, you can bring a range of personal items into Ireland without having to pay import duties, VAT, or VRT, including:
- Household goods (furniture, electronics, etc.)
- Personal belongings (clothing, books, etc.)
- Private motor vehicles
However, some items are excluded from TOR relief, such as tools of a trade and excisable products like alcohol and tobacco.
Conditions for TOR Relief in Ireland
To benefit from TOR relief, you need to meet several key conditions:
- Ownership and Use: The imported goods, including vehicles, must have been owned and used by you for at least six months outside of Ireland before your move.
- Timing of Importation: All items must be imported within 12 months of the date you transfer your residence to Ireland.
- Restrictions on Disposal: Goods brought in under TOR relief, including vehicles, cannot be sold, hired out, or lent for 12 months following their importation without prior approval from the Revenue Commissioners.
- Documentary Evidence: You must provide documents that prove your residence outside the EU for 12 months, such as utility bills, rental agreements, or employment contracts. Additionally, proof of ownership and use of vehicles and personal items is required.
Applying for Transfer of Residence Relief in Ireland
The application process involves completing a C&E 1076 form, which is used to apply for relief from import charges and VRT. You must submit this form along with supporting documentation to demonstrate your eligibility.
The application form is available from Revenue, and you can access it here: TOR Relief Form.
Exemptions and special considerations
While most personal and household items qualify for relief, vehicles are subject to specific regulations. For example, commercial vehicles are not eligible for TOR relief, and any vehicle brought into Ireland must be registered under the Irish system within a set period, in compliance with Vehicle Registration Tax (VRT) rules.
Additionally, the goods you are importing should not have benefited from any form of tax exemption or refund in the country of origin.
How we can assist
Applying for TOR relief can be a detailed and time-sensitive process. Our team at Customs Complete can help ensure that your application is correctly completed and that all necessary documentation is provided to secure your relief.
