Company cars – Ireland
If you are established in Ireland and you want to drive a company car registered in another EU country for more than 30 days in Ireland, you have to register it there. However, if you are employed by an employer established and trading in another EU country who provides a vehicle as part of your contract of employment you can apply for an exemption from registration from your local Revenue Office.
If you are established outside Ireland and you want to drive a company car registered in another EU country you can generally do so for up to 12 months without needing to formally apply for an exemption. However, it is recommended that you notify your local Revenue Office that the vehicle is in Ireland temporarily.
In this case, the car must meet the following conditions:
- be owned or registered in the name of a person established outside Ireland
- be for the personal/business use of the person concerned while in Ireland
- have been acquired tax/duty-paid where the tax has not been refunded/repaid in whole or in part
- not be used in Ireland for the carriage of persons for reward
- not be used for the transport of goods commercially between places in Ireland
- not be disposed of or hired in Ireland
Private use of your company car
If you are established in Ireland, a company car cannot be used solely or principally for business or pleasure purposes in Ireland.
Lending your company car to a family member
When you use your company car temporarily in Ireland, you should not lend it to any person established in Ireland.