VRT/VAT - Father gifting car from NI

The_Fitz

https://www.boards.ie/discussion/comment/121734323#Comment_121734323

Rang them and the guy was helpful enough and asked me to email the details. Will let ye's know the response.

monseiur

Perhaps I'm missing something here - but as the car is just up the road from you in the North why not make an appointment with your nearest NCT depot and turn up with said car and all required documents. This will clear up any ambiguities once and for all. No need to pay anything on the day if you're not happy, just return car across the border out of EU

User1998

https://www.boards.ie/discussion/comment/121755175#Comment_121755175

Doesn’t really work like that. You need a SAD document for the VRT appointment, which is basically a VAT/Customs receipt.

They’ll basically just be turned away without it and will be none the wiser.

The_Fitz

Revenue came back to my second query on ROS portal and said in my scenario there are no VAT obligations. Good news (believe it when I see it)

Going to transfer my father 10k and have us both sign a sales receipt this weekend and drive it down the road. VRT appointment is Tuesday.

Documents:

Proof of car being in NI:

• V5C
• Father's insurance docs
• Log book showing service history in the north

Identification docs:

• Passport / Driving licence
• PPS Card
• Two printed out statements (bank and utility) showing address

Other docs:

• VRTVPD2 form printed and filled out
• Invoice from sale of receipt

Am I missing anything here?

The_Fitz

Just back from the VRT appointment.

Wouldn't let me VRT it. She said all GB initially registered cars brought into NI post Brexit need to have VAT paid on it. Which is at odds with what Revenue told me via the online portal.

I guess I go back to Revenue but not looking good on being VAT exempt.

d mc

Hey,

It's not totally clear online but I'm looking at a car in NI - which has GB plates, but has been in NI since 2018. And the MOT check online has NI for every year since then.

Does anyone know if this is adequate evidence to prove that the car has been registered in NI since before Brexit?

Thanks in advance,

David

Esel

https://www.boards.ie/discussion/comment/121948051#Comment_121948051

Yes. Just be sure to get the V5C.

d mc

https://www.boards.ie/discussion/comment/121948555#Comment_121948555

Am I right in saying that the V5C only holds records for the current owner?

The car did change habds in 2022, so do I need anything to prove ownership prior to that date?

Esel

Current keeper (owner) only afaik. I presume 'your' V5C shows current keeper as being in NI? You have to get *all* the V5C to allow you to register. Seller simply has to inform the DVLA the three car has been exported.

Bring original MOT reports and any other hardcopy proof you can get from the seller. The MOT reports from NI would be solid evidence.

User1998

https://www.boards.ie/discussion/comment/121948607#Comment_121948607

The N.I MOT from 2018/2019 will suffice

https://www.boards.ie/discussion/comment/121948626#Comment_121948626

You only need the first page of the V5. Seller can take the second page and fill out the export section if they so wish.

Charles Babbage

https://www.boards.ie/discussion/comment/121791454#Comment_121791454

Reading this page there is a change in rules at the end of April which facilitates your import.

https://www.revenue.ie/en/vrt/registration-of-imported-used-vehicles/registering-vehicles-from-ni.aspx

Esel

https://www.boards.ie/discussion/comment/121948957#Comment_121948957

Edited, thanks

Esel

https://www.boards.ie/discussion/comment/121951673#Comment_121951673

Interesting upcoming changes to treatment of cars based on date of importaion to NI. Snippet from your Revenue link below.

[Revenue Quote]

Vehicles bought from NI dealers which had not previously been in use in NI (for example, vehicles that had been in use in Great Britain (GB) prior to being purchased by an NI dealer) will require proof of Customs Declaration.

Vehicles that were moved to NI prior to 1 May 2023 will also be subject to additional VAT requirements if imported into the State. These additional requirements must be completed prior to presenting the vehicle for registration.

Vehicles purchased after 30 April 2024 can be registered in the State without being subject to these additional requirements. These vehicles will still require proof of Customs Declaration or proof that the vehicle has been in private ownership in NI for a reasonable period of time.

Proof of the vehicle’s status in NI prior to purchase will be required, for example:

• a copy of the V5C showing the last registered keeper in NI and a date of registration to that keeper
• Ministry of Transport (MOT) test history in NI
• proof of Customs Declaration which clearly identifies both the specific vehicle and the date of import
• or
• a ferry ticket showing the date of arrival in NI which clearly identifies the specific vehicle.
• [/Revenue Quote]

damemcd

Back to the reasonable length of time question…