- Sale of the vehicle
- Gifting a vehicle to another person
- Hiring or renting of the vehicle
The vehicle cannot be sold, leased or gifted for at least 2 years from the date the relief is granted. You must keep the vehicle for 3 years for a specifically adapted vehicle and 6 years for an extensively adapted vehicle.
Disposing of Vehicle
You can dispose of the vehicle within the retention period if you must refund the Revenue Commissioners a substantial portion of the relief given. This is calculated by assessing the value of the vehicle at the time of disposal.
Disposal due to accident damage – the damage is considered to calculate the value of the vehicle.