VRT exemption

Discussion in 'Cars, cycling and transport' started by Overseas123, Jan 2, 2018.

  1. Overseas123

    Overseas123 New Member


    I’m currently living in the UAE with the view to return to Ireland in the coming few years. I’ve heard stories of people returning to Ireland with their cars and avoiding VRT / import duties as they have owned their car (purchased tax free) from the Middle East.

    Looking into the VRT manual section 2 (not allowed to post the link) it seems to indicate that a vehicle purchased tax free will be subject to full VRT

    perhaps I’m missing something or the rules have changed recently? If anyone has experience if this please let me know


  2. vandriver

    vandriver Frequent Poster

    'must have been acquired tax and duty paid.ie all local taxes paid and not refunded'
    You have paid all applicable taxes ,zero!
  3. Leo

    Leo Moderator

    See Revenue guidance on Transfer Of Residence here.
  4. Overseas123

    Overseas123 New Member

    Per the below I presume it was all a myth then?

    Normally, TOR exemption is only available for vehicles that are tax and duty-paid. Vehicles that are tax and duty-free can only avail of a TOR relief in limited circumstances such as diplomatic or UN missions.

    Incidentally the UAE has just introduced 5% VAT a couple of days ago