VRT can if give the car away

I have a car in I bought in the uk and I want to give it to my mother as a gift.

Ideally I want to get the import done tell her its a rental then give it to her before I come home.

She will keep the think for years with no intention of selling it.

Do I still have to pay VRT?

If its a second hand car, which you have owned and used for 6 months, and you are moving your residence from the UK to Ireland and you keep the car for a year after its registered, you dont have to pay VRT.

Next year she'll be delighted!