Written answers

Wednesday, 12 November 2025

Department of Finance

Vehicle Registration Tax

Photo of Mattie McGrathMattie McGrath (Tipperary South, Independent)
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387. To ask the Minister for Finance the number of Ukrainian vehicles that have been imported into the State; the number of Ukrainian vehicles that have been taxed in the State; the number of registrations for VRT that have been received from Ukrainian licence plates since February 2022; the length of time that Ukrainian vehicles are permitted in the State without being registered; if those driving on Ukrainian number plates are expected to pay road tax if they are in the country for a long period of time; and if he will make a statement on the matter. [61273/25]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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Ukrainian nationals fleeing the conflict in their country and seeking temporary protection under the EU Temporary Protection Directive may have travelled to Ireland in a Ukrainian vehicle. Under the terms of that Directive, Ukrainian nationals are eligible for temporary protection, initially for one year and on a renewable basis. In June 2024, the European Council extended the Temporary Protection Directive to March 2026.

Vehicles may be registered in the State, and Revenue records show 22 vehicles have been registered, since 1 February 2022, with Ukraine recorded as the country of origin. On the basis of their temporary protection status, Ukrainian nationals may also be granted temporary exemption from the requirement to register their vehicle in the State.

S.I. No. 60 of 1993, Temporary Exemption from Registration of Vehicles Regulations, 1993, set out the criteria for eligibility for such exemption, and apply to all applicants established outside of the State, including those from the Ukraine. Temporary exemptions from registration are normally granted for a period of 12 months and can be extended at the discretion of the Commissioners.

Applications for temporary exemptions can be made to the National Vehicle Registration Service (NVRTS), Revenue. Each application is assessed on a case-by-case basis. NVRTS data shows that temporary exemption applications have been received in respect of 1,432 vehicles from Ukraine, 1,303 of which have been granted and 129 applications are pending, subject to receipt of additional documentation.

The approach to temporary vehicle registration exemption for Ukrainian nationals who are in the State under the ongoing EU Temporary Protection arrangements is being monitored and is subject to review.

Further information is available on the Revenue website at the following: www.revenue.ie/en/vrt/reliefs-and-exemptions/temporary-exemption.aspx.

The Department of Transport have responsibility for collection and administration of motor tax and questions related to motor tax payments should be referred to my colleague, the Minister for Transport.

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