VRT exemption

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

  1. Overseas123

    Overseas123 New Member

    Posts:
    3
    Hello

    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

    Thanks

    Eoghan
     
  2. vandriver

    vandriver Frequent Poster

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    1,686
    '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

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    8,920
    See Revenue guidance on Transfer Of Residence here.
     
  4. Overseas123

    Overseas123 New Member

    Posts:
    3
    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
     
  5. Overseas123

    Overseas123 New Member

    Posts:
    3
    Hi

    I'm looking at buying a new car soon in the UAE and the VRT issue will probably decide whether I buy it with the intention of selling it locally in a few years or take it back to Ireland with me.

    Reading the above paragraph from the revenue website it seems that I have to pay VRT / tax on it either way when importing.

    Any ideas?

    Thanks

    Eoghan
     
  6. Purple

    Purple Frequent Poster

    Posts:
    8,262
    My understanding is that if you have lived there for more than one year and you own the vehicle for at least 6 months then you can import it free of VRT. The TOR exemption in zero duty vehicles relates to when you don't qualify (12 months abroad + 6 months ownership and use).