Relief Application for Transfer of Residence from Outside the EU

Understanding the Transfer of Residence from a Non-EU Country in Ireland

If you are planning to move to Ireland from a country outside the European Union (EU), you may need to apply for relief from certain import charges and Vehicle Registration Tax (VRT). The official form used for this purpose is the Application and Declaration for Relief from Import Charges and Vehicle Registration Tax (VRT), identified as Form C and E 1076 (Rev 2). This form is issued by the Irish Revenue Commissioners and is essential for individuals transferring their residence to Ireland who wish to benefit from specific tax reliefs relating to personal property and vehicles.

When Should You Use This Form?

This form should be completed by individuals who are relocating to Ireland from a non-EU country and wish to import personal belongings and vehicles without incurring the full import charges or VRT. It is particularly relevant if you meet the criteria of establishing your 'normal residence' in Ireland, which generally means residing there for a continuous period of at least 12 months. Using this form allows eligible movers to apply for relief, potentially saving significant costs associated with importing personal effects and vehicles.

Key Information Required to Complete the Form

Personal Details

• Name and PPSN (Personal Public Service Number) if available
• Date of birth and contact details (telephone, email)
• Occupation outside Ireland
• Details of spouse or partner, including PPSN if applicable
• Information about whether your spouse/partner is also applying for relief

Additionally, the form asks about your reasons for moving to Ireland, previous exemptions from VRT, and any income arising in Ireland before your relocation. Providing accurate and complete personal information is crucial for the Revenue to assess your eligibility for relief.

Residential Details

• Duration of residence outside Ireland (from and to dates)
• Previous address abroad
• Date of taking up residence in Ireland
• Current Irish address and ownership status (own or rent)
• History of property ownership in Ireland

This section helps establish your residence timeline and property status, which are important factors in qualifying for relief under Irish tax laws.

Vehicle Details (if applicable)

If you plan to import a vehicle, you must complete a separate section for each vehicle, providing:

• Make and model
• Registration number
• VIN or chassis number
• Date of registration and first use in your name
• Date brought into Ireland and country of registration
• Details of any prior exemption or refund of tax when acquired

It is important to note that relief does not apply to commercial vehicles or means of transport used for business purposes. The form also requires details about whether the vehicle was previously in Ireland before your residence began.

Personal Property Details

For household effects and personal belongings, the form asks for a list of items being imported, including quantities, descriptions, and their current value in euros. Relief generally covers household effects, but tools of trade and excisable products are excluded. If you have a large list of items, each page of the list must be signed and dated by you or your authorized agent.

How to Submit the Form and Points of Attention

The completed form should be submitted to the Revenue Commissioners, preferably via their online services or by mail, along with supporting documentary evidence as specified in the instructions. It is essential to refer to the official Revenue website for detailed guidance on documentation requirements and the process of applying for relief.

Applicants should ensure they provide accurate information to avoid delays or rejection of their application. It is also advisable to keep copies of all submitted documents and correspondence with Revenue for future reference.

Additional Resources and Guidance

For further details on the relief process, vehicle registration, and import procedures, applicants are encouraged to consult the official Revenue guidance at the following link: www.revenue.ie/transfer of residence. This resource offers comprehensive instructions, including the process for registering vehicles for VRT and the types of personal effects eligible for relief.

In summary, completing and submitting the Transfer of Residence from Non-EU Country Application and Declaration form correctly is a vital step for newcomers to Ireland wishing to benefit from import reliefs. Ensuring all sections are accurately filled out and supported by proper documentation will facilitate a smoother transition and compliance with Irish tax regulations.