VRT Question - car bought in UK, used in Switzerland for 12 months, then brought here

[gc2006]

Hi all - I have a question about VRT, and am struggling to find answers. I will ring the revenue, but wanted to get my head clear first. Anyone any pointers on this case?

1) I bought a car in the UK and brought it straight to Switzerland (bought in UK and drove to Geneva)
2) I used the car as my day to day car in Switzerland for 10 months. I didn't register it there. You can drive a foreign reg car for up to 12 months without doing this
3) I'm now moving back to Ireland and bringing the car with me.

What I'm wondering is, would I be liable to pay VRT? so the car was bought in UK, used in Switzerland and brought back into Ireland. Any ideas?

 

[Luternau]

If you bought the car with all the local taxes paid (UK VAT) and hold the car for 6 months or more, you can bring the car into Ireland without liability for VRT. You will have to prove the car was used and your residency outside of Ireland -proof of address, utility bills, work contract, accomadation lease etc.
i dont think it matters where the car was bought and subsequently used. If you bought the car 'tax free' in the UK the period of ownership and use is extended to 12 months-and I believe imposrting a car into ireland taht was purchased tax free is a benefit that only acrues if you were working for an International Organistaion (UN in Geneva ) or were Diplomatic staff in Embassy. Did you spend all the time on transit plates? if so, there may have been a requirement for you to register the car in Switzerland.
Check Revenue.ie for all the info.

 

[Petermack]

Check the revenue link below for clarification
http://www.revenue.ie/en/tax/vrt/leaflets/tax-relief-transfer-residence.html

I had an interesting conversation with Revenue a year or so ago where they told me that even if I was resident in the UK for 1 year or more and owned a car in the UK for 1 year I would still not qualify to bring the car into Ireland as my wife is still living in Ireland and they consider this personal ties. They also claim that ownership of a property in Ireland would be considered personal ties.

 

[gc2006]

reading that information it looks like I have a solid case. but I appreciate it would be worth ringing revenue before we act on it.

basically - to flesh it out a bit more.We're moving to Switzerland for 12 months. We're planning to buy a car in the UK on the way. We will be renting out our house in IRL and renting a new place in Switzerland. I will also be getting paid via the Swiss tax system, and will have bills etc to prove I am living there. I will also be paying full price (inc VAT ) for the car in the UK.

So ... bought in UK for full price. Driven outside of IRL for 6-12 months where I will be living. Brought back into IRL as part of my relocation back home.

Fingers crossed!

 

[Jonny2txx]

Hi Petermack, i have just been through the same thing with VRT. The local office and first appeal say that the section in SI 59:1993 says that i am not eligible for TOR exemption despite living in London for Six years, being normally resident over there and paying all taxes over there.
I am married and have a wife and children living here in Ireland. Tax office says because i visited them on a regular basis while i was away, that counts as having personal ties.
However the wording of the SI is very specific, it says that this applies to 'a person living in turn in 2 or more countries' and maintaining personal ties while not resident in Ireland.
I think this refers someone who is spending less than 183 days in Ireland, but also living abroad, moving around and spending less than 183 days each tax year in other countries, with the intent of remaining non-resident anywhere else for tax purposes.

First the VRT office edited the SI, cut and pasted bits of a phrase together then presented it in a letter as 'The Law'.

During my 'interview' the case officer told me 'they go by where your next of kin live'.... no mention of next of kin in the SI or the Revenue Guidelines. PS, Im British and have a UK passport and no family here in Ireland except for wife and kids.

Then i was told that because i didn't live in a house that i owned over there, but i owned a house here that i had to pay....(basically she was making it up as she went along.) ....and then she tells me 'If its any consolation we got others this way as well' (?!?)

I handed in a full lever arch file clearly showing I was resident for tax purposes in the UK, 58 pages of bank statements, accountants letters, NHS records, Letters from HMRC, Vehicle insurance and maintainance details, diesel and parts receipts MOT records......everything dating back 2 years.

If you appeal, your appeal is dealt with by the same office, probably by the person sat next to the original case officer.

The Legislation SI 59: 1993 is freely available on the internet, as are revenue guidelines to its employees for dealing with applicants.

If someone in my position Isn't eligible for a TOR exemption then who is?

I've had to pay over 3000 euro to keep my own car and I'm mad as hell!
Currently applying to the Tax Appeals Commission and I'm not going to let this go.

I would greatly appreciate any help and advice that anyone could offer with this, and i will update on the results of the next steps.