Brexit and the transfer of residence exception when importing a car

ohnostopgo

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I know it used to be possible for someone moving to Ireland from Britain to avoid VRT on importing their car, provided they had owned it for 6 months. Is that affected by Brexit, and does the same transfer of residence exception apply to VAT or customs duty? The car in question was not made in the UK but has been owned and driven there for several years. Asking for my brother who is thinking of coming over.
 
Lots of my neighbours living here with UK registrations on their cars. I understand that after a period of time that this would be deemed illegal.
 
Lots of my neighbours living here with UK registrations on their cars. I understand that after a period of time that this would be deemed illegal.
Yes, there's been a Northern car at our block for about 18 months now. The owners keep to themselves so I haven't talked to them about it, but they're obviously living here and the car is parked here most nights.

The question was for my brother who is still living in the UK.
 
Right, I think I've answered my own question. Didn't notice at first that in the VRT guide on revenue.ie it also says the exemption covers VAT and customs duty, but now I went back and it's clearly written there.

Is there anything that would be sensible to do in advance, or do you just drive off the ferry and present yourself at the customs office?
 
If it's the same as it was 15 years ago, it's literally drive off the ferry and when doing the vrt, you present the documents requested.

I think there's a 12 month retention of ownership too, otherwise there's a claw back of the relief
 
make sure its a decent car. He'll only get one chance to do this. IF he is planning to change his car in the near future, now is the time to do it.
 
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