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VRT - evidence required of having left Ireland for work in UK

  • 01-07-2020 5:39pm
    #1
    [Deleted User]
    Posts: 0 ✭


    Sorry about another VRT question thread :cool:



    I'm a UK citizen, been in Ireland for just under a year, now looking at moving back over to UK for a better job, and if I do I'd like to buy a car there. My family would stay in Ireland so this isn't a permanent move but would be at least 12 months.


    The thing is that I've seen a car I fancy on auto trader, something fairly unusual so keen on not letting it go, and I'd like to make an offer as soon as I hear about the UK job. But for VRT exemption purposes, at what point will the Revenue accept that I'm actually working abroad, and start the clock on me qualifying for the exemption when I come back to Ireland? Don't want to do myself out of it by buying the car a week too soon.


    This isn't about driving the car in Ireland btw, it would stay in the UK while I finish moving. Might be a month or two before I bring it over for a visit.
    Tagged:


Comments

  • #2
    Marcusm
    Registered Users, Registered Users 2 Posts: 10,627 ✭✭✭✭Marcusm


    If your family remains in Ireland with no planned move abroad, you return to visit them regularly and return here after a year or do then you will have difficulty getting a transfer of residence exemption. Being a U.K. citizen is not unhelpful but your”personal ties” (as family etc are referred to for VRT purposes) outweigh your “occupational ties” when determining your “normal place of residence” for VRT purposes. This is different from residence for income tax purposes.


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