VRT: Living in NI but working/staying in RoI Mon-Fri

JHMEG

Anyone know is VRT due in this case?

L1011

Effectively no but you may have to argue your case. There is an exemption for temporary residents who's family ties remain outside the state. Returning to NI every weekend would strengthen the case against needing to pay it.

"If a persons occupational ties are in a different country from his/her personal ties, then the country of personal ties is taken as the normal residence provided the person returns there regularly." from vrt.ie; I'm not looking up the exact bit of the Finance Act(s) that cover this but it is definitely the case.

ardmacha

No VRT due most likely
http://www.revenue.ie/en/tax/vrt/leaflets/vrt2.html

if your occupational ties were in a different country from your personal ties then the country of your personal ties is taken as your normal residence if you returned there regularly (i.e. for most of your non-working days).

But keep some paperwork to support your case.

mullingar

A suggestion:

Keep the NI reg,

Just in case you are stopped the the Guards, have in the car some recent utility bills with your name & NI address on it so show that you are resident outside the State and explain that you are commuting to work (eg work from home 3 days, visit office for 2 days/week)

keithclancy

No,

VRT has to be paid if you are resident in the Republic not if you only work there.

You couldn't register it on ROI Plates even if you wanted to as you have no address there.

mullingar

OP says he stays in ROI Mon-Fri

Is there some funny 185 day rule that in the eyes of the law makes you are a resident or not? ie, if you are not in the state for 185 days/yr you are not a resident.

Or is this for income-tax reasons?

But assuming he stays in ROI 5 days/week for 46 weeks (52 minus hols etc) = 230 days, so is OP technically a resident?

keithclancy

mullingar wrote: »

OP says he stays in ROI Mon-Fri

Is there some funny 185 day rule that in the eyes of the law makes you are a resident or not? ie, if you are not in the state for 185 days/yr you are not a resident.

Or is this for income-tax reasons?

But assuming he stays in ROI 5 days/week for 46 weeks (52 minus hols etc) = 230 days, so is OP technically a resident?

He doesn't live there

I work in Germany 9-5 Mon - Thurs , work 1 day from home and live in the Netherlands, I pay income tax in Germany and Road Tax in NL.

Its where your live for where your car registered.

I can't drive a German reg car without incurring the wrath of BPM from the Dutch

munchkin_utd

Simple answer is NO.
No matter which way you look at it.

If you move permanently from abroad to the republic then you can register your car for free in the republic

one of the categories of exemptions for VRT is :

People who have owned their vehicles abroad for more than 6 months and who are moving permanently to Ireland

http://www.citizensinformation.ie/categories/moving-country/moving-to-ireland/coming-to-live-in-ireland/importing_car_into_ireland

its as simple as that.

As a resident of the republic (see earlier post explaining what that is) you are required to get the car re-registered in the republic (for free) and pay Irish car tax on it rather than UK car tax.

If youre only on a limited length work contract in the south then you could easily argue that you arent a permanent resident and theres no need to import the car (VRT free!) in the first place.

If you can show that you are living abroad for 185+ days in a year then theres also a temporary exemption from VRT for 12 months.

so, if you are going to have an extended stay in the republic you need to reregister but to answer the original question, no VRT is due.

(p.s. if you are 185+ days in the republic it also means you can vote there. You keep your vote in the UK for 7 years after moving abroad IIRC so you can vote out both crap governments!! )

rugbyman

keithclancy wrote: »

He doesn't live there

I work in Germany 9-5 Mon - Thurs , work 1 day from home and live in the Netherlands, I pay income tax in Germany and Road Tax in NL.

Its where your live for where your car registered.

I can't drive a German reg car without incurring the wrath of BPM from the Dutch

Off topic a little but on a point of information, if you lived in Holland ,say Hengelo, got a job as a sales rep for a company in Rheine(D), german company car supplied,and selling in NL, can you drive it as a work car and for your own use at wekends.
(yes I realise the political situation, an unlikely scenario)
rugbyman

the situation in ireland used be, no way, now changed I believe

L1011

munchkin_utd wrote: »

Simple answer is NO.
No matter which way you look at it.

Only if you ignore the first two replies which provide the exact Revenue-specified and endorsed scenario where you can be income tax resident in Ireland but NOT classified as ordinarily resident for VRT.

Berty

I have been researching this topic as Im hoping to start working with a Northern Company, driving a northern car(probably) and living in the Republic.

VRT say if I can "promise" that the car spends at least 185 days outside of the state then they will provide a letter to carry in the vehicle.

A form needs to be filled in.

http://www.vrt.ie/vrtDetail.php?page=23

It was vague so I called my local VRT Office. I suggest you do this because the information I was getting in a number of places was highly conflicting.

keithclancy

rugbyman wrote: »

Off topic a little but on a point of information, if you lived in Holland ,say Hengelo, got a job as a sales rep for a company in Rheine(D), german company car supplied,and selling in NL, can you drive it as a work car and for your own use at wekends.
(yes I realise the political situation, an unlikely scenario)
rugbyman

the situation in ireland used be, no way, now changed I believe

Your not supposed too, if you have a company car on Dutch plates you need to get a 'Verklaring geen privé-gebruik auto' (the Statement of no private use of company car) or you have to pay extra income tax.

Saying that either you employer will pay the BPM or get an exemption certificate which will just state your grand .. when you get stopped.

You will have to pay the extra in Germany though and keep logs of your Mileage.

The Dutch don't really have a system to check as your not paying income tax in the Netherlands.

unkel

Berty wrote: »

Im hoping to start working with a Northern Company, driving a northern car(probably) and living in the Republic.

No go, I'm afraid. If you live here (and have your social life and your friends here, etc.), you are an Irish resident. It is illegal for Irish residents to drive foreign registered vehicles in this state.

Berty

unkel wrote: »

No go, I'm afraid. If you live here (and have your social life and your friends here, etc.), you are an Irish resident. It is illegal for Irish residents to drive foreign registered vehicles in this state.

See the link:

http://www.vrt.ie/vrtDetail.php?page=23

VRT wrote:

A state resident can drive a foreign registered vehicle for business use under the following circumstances:

* A State resident who is employed by an employer established in another Member State may, on application to the Revenue Commissioners, be approved to use a Category A vehicle or a motor-cycle registered in another Member State (either owned or leased by the employer) for business/private use in the State. However, the vehicle must be used primarily in the other Member State. (Application forms for this temporary exemption are available from Vehicle Registration Offices )
* A State resident who is employed by an employer established in another Member State is eligible to use Category B & C vehicles registered in another Member State (either owned or leased by the employer) for business/private use in the State.
* A State resident who is an employee of a car-hire firm established outside the State is allowed to drive a vehicle for the purpose of returning it to the firm after the vehicle was left in the State on expiry of a hire contract.
* In other circumstances where authorised in writing by the Revenue Commissioners.

Atlantic Dawn

Berty wrote: »

In other circumstances where authorised in writing by the Revenue Commissioners

How nice of them to be able to make up the rules as they go along.... ah Mr X, here is a letter you can now drive your Audi A8 here VRT free but Mr Y you can't as your not connected enough politically :mad:

unkel

Ah, ok, a company car.

"the vehicle must be used primarily in the other Member State"

So you're going to commute every day into the North and drive your car over there for work? I suppose it depends then on how far from the border you live and how much you drive in the North

Berty

How enforcable is it Unkel? You cannot prove & they cannot prove how many days you are in the North / Republic so who's to know?

As long as they supply the magical form.................................

L1011

Berty wrote: »

How enforcable is it Unkel? You cannot prove & they cannot prove how many days you are in the North / Republic so who's to know?

As long as they supply the magical form.................................

Local Revenue officer takes a dislike to you, stalks you for a month, caught.

Fantastical as it may sound theres been a few people caught out like this, usually those with cars with excruciating VRT who were claiming non-residency or non-principal-residency.

But anyway, that 'primarily in the other state' is listed under Cat A (motorbikes) not Cat B (cars)!

Berty

MYOB wrote: »

But anyway, that 'primarily in the other state' is listed under Cat A (motorbikes) not Cat B (cars)!

I asked them about the Categories because I could not find reference to it. He said

It applies to all types of vehicles.

unkel

Berty wrote: »

How enforcable is it Unkel?

If you mean how likely is it that you are gonna get away with it (I take it at this stage you do not primarily use the car in the North?) - I have no idea. It depends on how much the Gardai / customs & excise are going after this I guess. I may be paranoid, but I'm getting the impression that some government agencies are more focussed these days on collecting money. In 2 weeks and only a few hundred miles of driving, I got stopped 3 times and questioned about the NCT (car had been off the road for 6 months and I had NCT booking confirmation with me - I got away with it all 3 times)

Berty wrote: »

You cannot prove & they cannot prove how many days you are in the North / Republic so who's to know?

If you mean how likely is it that once challenged about it, you'll end up on the receiving end, I'd say it is likely. If an Irish resident (which you clearly are - and which will be easily established by the authorities) is driving a foreign reg car, you can only do this if it is a company car (easily established) and if you do most of your driving in the North. I guess the onus would be strongly on you to prove / make it look likely that the latter is the case