Importing a VAT qualifying car from UK

[angryInch]

Hi all, and thanks in advance for any help I can get about this.

So, I was looking at importing a 2016 car from the UK.
Because I do not want to get hit with Irish VAT on import, I have been making sure the cars have been over 6 months old and with over 6'000km on the clock.
However, for one car I rang about, the dealer (a main BMW dealer) cited that the car I was ringing about was VAT-qualifying and, as I was exporting, I would be able to fill out form [broken link removed]and reclaim the UK VAT.
The car was over 6 months old (Registered May 2016) and over 6'000 kms (10,020 miles) so would not be liable for Irish VAT.
I read as much documentation as I could find on this, and it seems that if the UK deem a car a "New means of transport" and it is being exported within 2 months that VAT can be recovered, if it is VAT-qualifying. However the definition of "New means of transport" is supposed to be the same EU wide, and is defined for cars as over 6 months after first entry into service and with over 6'000km no the clock.

I'm pretty confused on this, as it all does not seem to add up.

The revenue define "first entry into service" as (link here)

In the case of motor vehicles, the 'date of first entry into service' is generally the date on which the vehicle was registered, unless the registration was delayed for any reason.​

so that looks like they will use whatever is on the V5.

However, the UK define it as (link here)

the date it was made available to the first purchaser, or
the date it was taken into use for demonstration purposes by its manufacturer or sole concessionaire​

Is it possible that this car is falling between the cracks in the two countries definition of "first entry into service"?

Anyone have any insight or experience of the above?

 

[Clonback]

If the Uk garage reclaims the Vat it must be paid in Ireland.However if you buy it Vat paid in Uk then no Vat payable in Ireland.So it's cheaper if Vat paid in Uk as their rate is 20%

 

[angryInch]

Clonback, I think your confirming what I knew deep down to be the case
If any VAT is reclaimed in UK then implicit in that is the fact that the VAT should be paid in another EU country.
I would guess if the revenue came calling and I tried to point out the discrepancy between the definitions, it would likely be trumped by some small print somewhere in the UK law.....

 

[angryInch]

and I think I just found it in section 6 here: https://www.gov.uk/government/publi...ansport/vat-notice-728-new-means-of-transport

If you buy an NMT in the UK to take to another Member State, you will be liable for the VAT on the value of the NMT when you arrive there. To make sure that the purchase of the NMT is free of UK VAT, you must comply with certain conditions.​

 

[Clonback]

Buy the car inclusive of uk vat and save.