VRT Exemption - Non Resident

[Clueless Clive]

Hi - my family plan to be in Ireland for 5 months this year and I'm considering buying them a decent spec car from Northern Ireland. 2015 or so. it's half the price than those in ROI. They'll be staying in ROI.

According to the revenue website:

Persons established outside the State​

An individual is established outside the State when they have their normal residence outside the State. For further information on normal residence see Transfer of Residence. Revenue may grant a vehicle temporary exemption from the requirement to register in the State if it is:

• both taxed and registered abroad
• owned or registered abroad by a person established outside the State
• not disposed of or hired out or lent to a person established in the State
• not driven by a person established in the State except with the permission of Revenue
• not used for the carriage of person for reward within the State, in cases of a passenger car or motorcycle

My question is this: Do they have to be resident in the same country as the car is taxed and registered in, to qualify for the exemption? They are A. Non Resident and B. The car will be taxed and registered in NI so according to the website they should be exempt, but thought someone would point out a flaw.