Written answer
Vehicle Registration Tax
Ukrainian vehicles generally must be registered within 30 days, but temporary exemptions—normally lasting 12 months and extendable case by case—apply under the EU Temporary Protection arrangements, now extended to March 2027. Over 1,200 applications have been made, with more than 1,100 extensions granted; Revenue contacted exemption holders about renewal, registration and voluntary safety inspections.
435. Deputy Mattie McGrath asked the Tánaiste and Minister for Finance the number of Ukrainian registered vehicles currently in the State; the number of Ukrainian vehicles that have been registered for VRT in the State; the length of time after which a Ukrainian vehicle must be registered in the State; the checks being carried out on Ukrainian registered vehicles in the State; when the temporary exemptions from VRT for Ukrainian vehicles will be abolished; and if he will make a statement on the matter. [65932/26]
Comment on this
The Finance Act 1992, as amended, sets out the rules governing vehicle registration and Vehicle Registration Tax (VRT). In general, the legislation obliges an individual who brings a vehicle into the State to register it within 30 days, and VRT is charged at the point of registration. Section 135 of the Act provides for certain limited circumstances in which a vehicle that is temporarily brought into the State may be exempted from the requirement to be registered.
The Temporary Exemption from Registration of Vehicles Regulations, 1993, (S.I. No. 60 of 1993) set out details regarding the arrangements for temporary exemption. To qualify for temporary exemption, the vehicle must be owned or registered abroad by a person established outside the State. Temporary exemptions are normally granted for a period of 12 months and can be extended at the discretion of the Commissioners. Applications for temporary exemptions or for an extension to an existing exemption should be made to the National Vehicle Registration Service (NVRTS) in Revenue. Each application is assessed on a case-by-case basis.
Ukrainian nationals who are fleeing the war in their country and seeking temporary protection are covered by the provisions of the EU Temporary Protection Directive (2001/55 EC) following the Directive’s activation by Council Decision EU 2022/382 of 4 March 2022. The Directive’s application to Ukrainians has been extended on a number of occasions, most recently until 4 March 2027 in accordance with EU Council Decision (EU) 2025/1460 of 15 July 2025. Under the terms of the Temporary Protection Directive, Ukrainian nationals are eligible for temporary protection in the State, initially for one year and on a renewable basis.
Over 1,200 Ukrainian nationals have applied for a temporary exemption from registration in respect of a vehicle they have brought with them into the State, and more than 1,100 such vehicles have been granted an exemption from registration beyond the initial twelve-month period.
The approach to temporary vehicle registration exemption for Ukrainian nationals who are in the State under the ongoing EU Temporary Protection arrangements is monitored as part of Revenue’s business systems and processes. This includes engagement with the Department of Transport which has policy responsibility in relation to road safety, motor tax and for various other matters concerning vehicles. On foot of this work, in December 2025, NVRTS wrote to the circa 1,000 individuals with Temporary Exemptions in place at that time for their Ukrainian vehicles to advise the owners about applying to extend the temporary exemption or to register their vehicle. The correspondence to the vehicle owners included information provided by the Department of Transport from the Road Safety Authority on the availability of a voluntary inspection programme for Ukrainian vehicles which are in the State but not registered.