What are possible reasons for tax class change?

CiniO

I'm looking at buying a car, and did the Cartell.ie check.

It shows car was first registered April 2007.
Two owners - first from 04.2007 to 07.2012 and second 07.2012 to 09.2018.

However tax class for vehicle was marked as PRIVATE from 04.2007 to 10.2009 and then EXEMPT from 10.2009 to 07.2012. Then again PRIVATE from 07.2012 to 09.2018.


And now I'm wondering what were possible reasons for change in tax class from PRIVATE to EXEMPT during the ownership of first owner.

Thanks.

3DataModem

Disability fit out? Electrification?

colm_mcm

Most likely a disabled driver or passenger.

CiniO

I'm just looking for a car for possible export with VRT refund, and would like to avoid risk of buying something that could have had VRT lowered or exempt when purchased initially, as this causes VRT refund to be lowered or not available. Impossible to check as well until I buy the car and present it for VRT export inspection.

So am I safe to assume, that as for first 2 years of car ownership, car was taxed normally under PRIVATE class, then VRT was probably paid in full?

colm_mcm

The second owner could have claimed the residual VRT.

CiniO

colm_mcm wrote: »

The second owner could have claimed the residual VRT.

Sorry, it was first owner how had car for 5 years, firstly taxed as PRIVATE but after 2 years he changed tax class to EXEMPT.
Then second owner changed tax class to PRIVATE again.

So would that be first owner who could claim residual VRT back after 2 years of ownership?

I can't see how second owner could do that.

colm_mcm

Nope. You can claim VRT and VAT back on a car you buy second hand too, you can then sell it on to someone else after a specified time who can then tax it private. It’s based on the used car OMSP at the time you buy it rather than what you buy it for.

CiniO

colm_mcm wrote: »

Nope. You can claim VRT and VAT back on a car you buy second hand too, you can then sell it on to someone else after a specified time who can then tax it private. It’s based on the used car OMSP at the time you buy it rather than what you buy it for.

OK thanks.
So I'll probably better forget about that car. Too much risk that VRT has been actually claimed back.

Thanks.

Cee-Jay-Cee

If the car is still on Irish plates then how can VRT have been refunded? The tax class was changed, most likely either because the car was bought by a disabled person. That doesn't mean that person can claim back the VRT on it too. As far as I'm aware VRT can only be refunded on permanent export.