VRT exemption query

P

p walsh

Registered User
Messages
25
Hi,

Trying to solve the following.

3 years ago - Arrived back into State and gained Transfer of Residence exemption and paid no VRT on car. Sold car after 12 months.

1 year ago - transferred residence back to UK, now planning to return to Ireland later this year. Can I bring another car in no problem again and get TOR exemption when i transfer residence back to Ireland?

I'd have thought it was ok, but this section is throwing me a bit...

"

Restrictions​

The VRT relieved becomes payable in full if you sell or dispose of the vehicle within 12 months following registration.

You do not qualify if:

  • you have been abroad on a task of any definite duration
  • AND
  • granted similar relief for a vehicle in the previous five years. "
 
Without knowing the details on the recent year you've spent abroad you aren't eligible in any case due to the 5 year rule.
 
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