Import car from UK

normanbond

My son is in college in Belfast.

We want to get him a car and am thinking about buying it in the UK and registering it at his Belfast address to save him money.

Can he re-register it in the republic after 12 months without paying VRT?

bazz26

I don't think someone studying abroad qualifies for a VRT exemption:

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

From above pdf:

To qualify for relief the applicant must:

 in the case of relief from the payment of VRT have had his/her normal residence outside the State (normal residence is the place where a person usually lives for at least 185 days in each calendar year);

 In the case of relief from the payment of CCT duty and VAT, had his/her normal residence outside the EU for a continuous period of 12 months;

 have transferred his/her residence permanently to the State;

 be the owner of the vehicle/s at the time of transfer;

 have had possession and actual use of the vehicle/s outside the State for at least 6 months prior to transfer in the case of relief from the payment of VRT, or at the former place of normal residence outside the State, for 6 months prior to transfer in the case of relief from the payment of CCT duty and VAT;

 not be a student returning to the State having attended a school, university or other educational or vocational establishment abroad;

 not be a person who was living abroad in order to carry out a task of definite duration of less than one year;

 in the case of VRT relief, not have availed of the relief within five years of the granting of such relief where the applicant went abroad for the purpose of carrying out a task of duration of one year or more and whose personal ties remained in the State during that time.