Exporting a car

veganrun

I am moving back to Northern Ireland shortly and bringing the car with me and importing it back and re-registering it. Do I need to inform revenue or the motor tax people that the car is being exported? The road tax is up next month anyway so I was just going to let it run out.

mgbgt1978

Did you pay any VRT when you brought the car into Ireland ?
If so, you may be entitled to a refund of some of this.
If not, then no need to do anything. The N.I. authorities will let the Dept of Environment know that the car has been re-registered in another State.
You could send them a letter explaining that you are exporting the car....but it wouldn't mean anything as they cannot act on it.

Mena

I'm doing the same soon (to the Netherlands), take a look here:

http://www.revenue.ie/en/tax/vrt/export-repayment-scheme/faqs.html

CiniO

Mena wrote: »

I'm doing the same soon (to the Netherlands), take a look here:

http://www.revenue.ie/en/tax/vrt/export-repayment-scheme/faqs.html

I'd be very careful with that.
If you are moving to Netherland and want to avail of exemption from paying registration tax in Netherland, you are most likely not allowed to claim VRT exemption.

Del2005

CiniO wrote: »

I'd be very careful with that.
If you are moving to Netherland and want to avail of exemption from paying registration tax in Netherland, you are most likely not allowed to claim VRT exemption.

How could that be since the EU has said that VRT is a local tax and the Dutch equivalent is also a local tax? It's not like VAT which is EU wide. It's tax to register a vehicle in a country and that shouldn't be affected with how it's treated in the country it was exported from, or do the UK pay higher registration taxes in the Netherlands than us as their registration tax is tiny?

veganrun

mgbgt1978 wrote: »

Did you pay any VRT when you brought the car into Ireland ?
If so, you may be entitled to a refund of some of this.
If not, then no need to do anything. The N.I. authorities will let the Dept of Environment know that the car has been re-registered in another State.
You could send them a letter explaining that you are exporting the car....but it wouldn't mean anything as they cannot act on it.

I did pay VRT but I checked recently and I'm not entitled to any sort of refund on it.

Thanks for the info.

veganrun

I sent them an email and got a very long auto reply with lots of information. This is what it said about exporting when not due a VRT refund.

• Article 12 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 (S.I. No. 385 of 1992) provides for the licensing authority to be informed in writing by the registered owner when a vehicle is being permanently exported from the State. The current registered owner must inform the local Motor Tax Office and/or the Driver and Vehicle Computer Services Division (DVCSD), Department of Transport Tourism & Sport, Shannon, Co Clare that the vehicle is being permanently exported to a given export destination (country).

• Where the ownership of the vehicle is being transferred to a person outside the jurisdiction of the State, the current registered owner is obliged to submit the Vehicle Registration Certificate (VRC) to DVCSD in Shannon and the purchaser’s name and address details must also be submitted.

• Please note that the VRC should not be given to the purchaser of the vehicle either in Ireland or abroad. The DVCSD will assist the authorities in the exporting destination with vehicle details.

• The current registered owner of the vehicle should be aware that their liability for the vehicle under the Road Traffic Acts continues in respect of the vehicle until the licensing authority in the export destination confirms import and registration to the DVCSD.

So basically, send them a letter saying its being exported and to which country and that seems to be it. I think you only have to send other documentation if you are transferring ownership to someone else in another country.

CiniO

Del2005 wrote: »

How could that be since the EU has said that VRT is a local tax and the Dutch equivalent is also a local tax? It's not like VAT which is EU wide. It's tax to register a vehicle in a country and that shouldn't be affected with how it's treated in the country it was exported from,

Well that isn't the case though.
I'm not familiar with Dutch law, and I can not check as I don't speak Dutch but I'm nearly entilerly sure it's the same all over EU, and in two countries which I'm familiar with the law (Iraland and Poland) that is the case.
So f.e. if you import a car from Netherland to Ireland as transfer of residence, and claim a registration tax back from Dutch side, you won't be able to avail of VRT exemption in Ireland. Same thing in Poland - you won't be able to avail of tax exemption on car you import when you transfer residency, if you claim that tax back in country you are moving from. So I see no reason why it would be different in Netherland, considering all those exemptions are there becasue they are required and based on the same EU law.

F.e. Irish version:

To qualify for relief the vehicle/s must:
 have been acquired duty-paid i.e. with all local taxes paid and not refunded *4;

4 See para. 2.1.2 for treatment under transfer of residence rules of tax/duty-free vehicles acquired abroad

2.1.2 Transfer of Residence of Vehicles Acquired Tax/Duty-Free Abroad
A tax/duty-free vehicle is a vehicle, which has either:
 been acquired without payment of VAT, CCT duty, Excise Duty or any other consumption
tax payable, or
 if acquired fully tax/duty-paid, has been granted an exemption/refund, in whole or in part, of
all/any of these taxes on the grounds of exportation/departure.
2.1.2.1 Scope of the Relief
Exemption from tax in respect of a tax/duty-free vehicle on transfer of residence is only
available where the vehicle has been:
 supplied under diplomatic or consular arrangements, or
 supplied to an international organisation recognised by the Minister for Foreign Affairs, or
to a member of such an organisation, within the limits and under the conditions laid down
by the international convention establishing the organisation or by another similar
agreement.
In all other cases, exemption from tax on transfer of residence is only available for
vehicles acquired tax/duty-paid (See para. 2.1.1.2.)

All this sourced from here: http://www.revenue.ie/en/about/foi/s16/vehicle-registration-tax/vrt-manual-section-02.pdf

So if you read through it, you will see that you can't avail of vrt exemtion if you claimed registration tax back in country of origin upon exporting.

Del2005 wrote: »

or do the UK pay higher registration taxes in the Netherlands than us as their registration tax is tiny?

No, they don't.
It's all about reclaiming tax back.
In UK there is no registration tax, so there is nothing to claim back.
If you move residency from UK to Netherland, then you don't need to pay registration tax in Netherland.

If you move residency from Ireland to Netherland, you also don't need to pay registration tax there, but only under condition you don't reclaim tax back in Ireland.

colm_mcm

Aren't they just saying there that if no vrt was paid on the car in the first place that you can't claim it back?

CiniO

veganrun wrote: »

I sent them an email and got a very long auto reply with lots of information. This is what it said about exporting when not due a VRT refund.

• Article 12 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 (S.I. No. 385 of 1992) provides for the licensing authority to be informed in writing by the registered owner when a vehicle is being permanently exported from the State. The current registered owner must inform the local Motor Tax Office and/or the Driver and Vehicle Computer Services Division (DVCSD), Department of Transport Tourism & Sport, Shannon, Co Clare that the vehicle is being permanently exported to a given export destination (country).

• Where the ownership of the vehicle is being transferred to a person outside the jurisdiction of the State, the current registered owner is obliged to submit the Vehicle Registration Certificate (VRC) to DVCSD in Shannon and the purchaser’s name and address details must also be submitted.

• Please note that the VRC should not be given to the purchaser of the vehicle either in Ireland or abroad. The DVCSD will assist the authorities in the exporting destination with vehicle details.

• The current registered owner of the vehicle should be aware that their liability for the vehicle under the Road Traffic Acts continues in respect of the vehicle until the licensing authority in the export destination confirms import and registration to the DVCSD.

So basically, send them a letter saying its being exported and to which country and that seems to be it. I think you only have to send other documentation if you are transferring ownership to someone else in another country.

That's very interesing what you got, and I'm going to start another thread in relation to this later this evening, as it's very interesting subject.

CiniO

colm_mcm wrote: »

Aren't they just saying there that if no vrt was paid on the car in the first place that you can't claim it back?

No...
It's better to have a look at whole text i provided link for.
It applies to importing vehicles to Ireland when you change residency from somewhere else to Ireland.
If you claim their registration tax back, you can't avail of VRT exemption in Ireland.

Mena

Interesting comments thanks Cinio.

We have a corporate relocation management firm handling this for us and they've indicated its not an issue. I guess I'm lucky enough for it not to be a problem either way as it will be covered by my employer if it arises. I'll report back in a few months when the dust settles.