UK car & VRT query

mickey15ie

Hey All,

I currently live in London and bought a car in February 2018 but i put the car in my partners name, mainly because i may have to commute for a period of time before i move back to ireland properly and there is no point me having a car in the uk for 3 days a week.

She brought a car in from the UK previously in November 2012 but didnt pay the VRT on it when bringing it back into ireland.

She gave the car to her mum but forgot to transfer the name of the car into her mums name until the start of April 2018.

It is 5 years since she brought in the last car, just wondering will she still be able to bring in my car or would there be an issue because she didnt transfer the car earlier to her mom.

Does anyone have any experience with this?

Needless to say i am looking to avoid paying the VRT, i have been working in the UK for 8 years myself.

colm_mcm

I don’t think the same person can get a VRT exemption twice. You would have to have it in your name for 6 months in the uk.

mickey15ie

colm_mcm wrote: »

I don’t think the same person can get a VRT exemption twice.

i thought you could if there has been a 5 year gap in between the cars being imported?

kermitpwee

Your partner needs to be living in the uk and prove that they have been by rent agreements, bank accounts in their name.
They also must have the car in the uk for at least 6 months prior to returning.

Bringing in the car in 2012 shouldn't be a problem as technically she could have left it at her mothers when she moved back to the uk and still in her name. Also the 5 year rule is now passed.
Good luck

mickey15ie

kermitpwee wrote: »

Your partner needs to be living in the uk and prove that they have been by rent agreements, bank accounts in their name.
They also must have the car in the uk for at least 6 months prior to returning.

Bringing in the car in 2012 shouldn't be a problem as technically she could have left it at her mothers when she moved back to the uk and still in her name. Also the 5 year rule is now passed.
Good luck

Cheers mate, we have both been living here for 5 years. She brought the car back when she was moving to london as she had no use for the car and gave to her mum who has been driving it for the last 5 years and taxing it in my partners name.

does the 5 year rule still apply as i cant see it online anymore?

I could transfer the car back into my name but want to avoid having another owner on the car as i think it would depreciate the car quite a bit.

mickey15ie

michellie wrote: »

This situation will not qualify for an exemption. In no way shape or form.

can you explain why if you dont mind me asking?

colm_mcm

mickey15ie wrote: »

i thought you could if there has been a 5 year gap in between the cars being imported?

Yes, it appears you’re right.

Page 6 here
https://www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-02.pdf

sunnysoutheast

mickey15ie wrote: »

Cheers mate, we have both been living here for 5 years. She brought the car back when she was moving to london as she had no use for the car and gave to her mum who has been driving it for the last 5 years and taxing it in my partners name.

does the 5 year rule still apply as i cant see it online anymore?

I could transfer the car back into my name but want to avoid having another owner on the car as i think it would depreciate the car quite a bit.

You'll need to clarify exactly who is transferring residence to Ireland and when.

The car has to be owned and used in GB for at least 6 months and evidence has to be provided , the revenue TOR form details it.

The exemption is not available if it had been "availed of" in the last 5 years, so I think there is no issue with the other car. I brought a car in vrt-free in 2008 and again in 2014 for example.

mickey15ie

colm_mcm wrote: »

Yes, it appears you’re right.

Page 6 here
https://www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-02.pdf

Sorry im gone blind i cant see it on that document.

mickey15ie

sunnysoutheast wrote: »

You'll need to clarify exactly who is transferring residence to Ireland and when.

The car has to be owned and used in GB for at least 6 months and evidence has to be provided , the revenue TOR form details it.

The exemption is not available if it had been "availed of" in the last 5 years, so I think there is no issue with the other car. I brought a car in vrt-free in 2008 and again in 2014 for example.

had you worked in ireland at any duration during 2008 and 2014?

sunnysoutheast

mickey15ie wrote: »

can you explain why if you dont mind me asking?

It won't have been owned and used in GB for 6 months until August 2018.

colm_mcm

mickey15ie wrote: »

Sorry im gone blind i cant see it on that document.

Oops page 7

kermitpwee

Taken from Revenue site.

Please note that you do not qualify for relief from VRT:
if you went to live abroad mainly for the purpose of pursuing a course of studies
if you have been granted tax relief for a vehicle in the previous five years and you have been abroad on a task of a definite duration of one year or more with your personal ties remaining established in the State.


Only issue I see and if may not be an issue at all is if Revenue were to establish that your partner had personal ties with Ireland but this would have to be inside the 5 year window so that's that out.

You really need to have all your documentation in order so keep records of everything and they need to be in your partners name.

sunnysoutheast

mickey15ie wrote: »

had you worked in ireland at any duration during 2008 and 2014?

Actually I tell a lie it was 2007, I moved back to the uk in 2012.

mickey15ie

sunnysoutheast wrote: »

It won't have been owned and used in GB for 6 months until August 2018.

Yup not planning to move back till Easter 2019.

So would you say i have nothing to worry about and no need to change ownership of the car?

mickey15ie

sunnysoutheast wrote: »

Actually I tell a lie it was 2007, I moved back to the uk in 2012.

Did you have to prove that you worked in Ireland between 2007 and 2012? or did they have any record that you had done it previously?

kermitpwee

mickey15ie wrote: »

Yup not planning to move back till Easter 2019.

So would you say i have nothing to worry about and no need to change ownership of the car?

Make sure the insurance on the car is in your partners name, the address on the V5 is the same address as the utility bill and bank account that are in your partners name!

sunnysoutheast

mickey15ie wrote: »

Did you have to prove that you worked in Ireland between 2007 and 2012? or did they have any record that you had done it previously?

Do you mean when I imported in 2014? No, I just had to provide the evidence of the transfer of residence to Ireland. It was all above board and straightforward.

We moved back earlier than expected else we would have bought an additional car to bring in vrt-free.

mickey15ie

kermitpwee wrote: »

Make sure the insurance on the car is in your partners name, the address on the V5 is the same address as the utility bill and bank account that are in your partners name!

The insurance is in my name as the main driver but she is a named driver.

V5 is same address as utility bills and bank accounts for both of us.

Utilities are all in my name, other than council tax and sky but she is named on the lease.

mickey15ie

sunnysoutheast wrote: »

Do you mean when I imported in 2014? No, I just had to provide the evidence of the transfer of residence to Ireland. It was all above board and straightforward.

We moved back earlier than expected else we would have bought an additional car to bring in vrt-free.

Just wondering if they will query that she brought in a car before and didnt pay vrt and that she continued to live in the uk.

Not sure if she will have to proof she moved back in 2012.

sunnysoutheast

mickey15ie wrote: »

Just wondering if they will query that she brought in a car before and didnt pay vrt and that she continued to live in the uk.

Not sure if she will have to proof she moved back in 2012.

So she didn't actually transfer her residence in 2012? Was the original car re-registered in Ireland at the time?

If she continued to live in the UK she did not qualify for the exemption. Whether that will cause issues or not I don't know.

mickey15ie

sunnysoutheast wrote: »

So she didn't actually transfer her residence in 2012? Was the original car re-registered in Ireland at the time?

If she continued to live in the UK she did not qualify for the exemption. Whether that will cause issues or not I don't know.

she didnt transfer residence but never sold car either,just left in her family home and gave to her mum. Car was re-registered in Ireland in November 2012.

sunnysoutheast

mickey15ie wrote: »

she didnt transfer residence but never sold car either,just left in her family home and gave to her mum. Car was re-registered in Ireland in November 2012.

Ok I'm not sure how that happened VRT-free without a ToR but I'm not an expert by any means.

Either way I'd recommend that you look at the evidential requirements in the Revenue ToR guide and hopefully you'll be OK.

Good luck with it.

mickey15ie

sunnysoutheast wrote: »

Ok I'm not sure how that happened VRT-free without a ToR but I'm not an expert by any means.

Either way I'd recommend that you look at the evidential requirements in the Revenue ToR guide and hopefully you'll be OK.

Good luck with it.

She had a p60 as she was changing job in the uk