VRT and VAT on new car purchased in the UK

U_Fig

I was talking to a mate of mine today and he is looking to import a nearly new car from the UK. I think it's a pre reg, he was unaware of the tax implications which I filled him in on regarding VAT, my question is seeing as the car is less and 6000km it will be liable for Irish VAT and VRT. I had a look on the revenue site and it says you can subsequently claim the VAT back from the Dealer in the foregin country once Irish VAT is paid but it doesn't confirm the UK is a country this applys to. I assume that you can claim the VAT back from the UK in this instance?

Marcusm

The U.K. dealer on a VAT qualifying car which is a new means if transport should be able to zero rate it for VAT on delivery. The purchaser and dealer gave to make a joint declaration on UK Form VAT411. If the dealer eon’t Do this, find one who will.

U_Fig

Thanks for the reply I'll forward this to my mate if he decides to go ahead with the purchase , so then you essentially waive the VAT on the purchase, handy.

whomitconcerns

Nope, you will pay the vat. Just you will pay the Irish rate. So UK price less lower UK vat rate, plus Irish vat rate. Then they calculate the vrt on that basis.

https://ec.europa.eu/taxation_customs/individuals/car-taxation/buying-selling-cars_en#_vat_when_buying_1

U_Fig

whomitconcerns wrote: »

Nope, you will pay the vat. Just you will pay the Irish rate. So UK price less lower UK vat rate, plus Irish vat rate. Then they calculate the vrt on that basis.

https://ec.europa.eu/taxation_customs/individuals/car-taxation/buying-selling-cars_en#_vat_when_buying_1

Yeah I get that but you pay the Irish VAT once you import, I was talking about when you buy the car in the UK you don't pay the UK VAT initially and have 2 months to export.

whomitconcerns

U_Fig wrote: »

Yeah I get that but you pay the Irish VAT once you import, I was talking about when you buy the car in the UK you don't pay the UK VAT initially and have 2 months to export.

Ah indeed.. Sorry!