colm_mcm wrote: » Do you qualify for transfer of residence?
wotzgoingon wrote: » All the people who go over to England(well used to, not up to date since Brexit) to pick up a decent spec car for a lower price and you while living(or moving to) decided to buy a Irish car and bring it to England.
Isambard wrote: » it was a UK car first day
Isambard wrote: » i think you may well qualify for TOR exemption.
User1998 wrote: » I don’t see the issue, your car was exported from Ireland so it doesn’t qualify for the transfer of residence? Looks simple to me unless I’m missing something
spartan5397 wrote: » Well if it was previously purchased and registered in Ireland then why are they looking for me to pay customs duty and VAT. This has turned into a Lemon
User1998 wrote: » You said the car was first purchased in the UK and then exported to Ireland, therefore no VAT or customs duty was paid on the car in Ireland
spartan5397 wrote: But I never applied for a tax exemption before? This is the first time I have done it
Marcusm wrote: » Assuming he has been out of the country long enough, I would agree except that one of the conditions is that the car was acquired overseas under a normal tax regime. In this case the car was acquired in Ireland (ie not overseas) under a normal tax regime but the VRT was part recovered on export.
The vehicle was acquired by me under the general conditions of taxation in force in the domestic market of a country and was not the subject, on the grounds of exportation or departure from that country, of any exemption from or refund of any tax.
To qualify for relief the vehicle/s must: have been acquired duty-paid i.e. with all local taxes paid and not refunded; have arrived in the State within one year of the date of transfer of residence; not reflect any commercial/business interest of the applicant.
134.—(1) A vehicle may, subject to any conditions, restrictions or limitations prescribed by the Minister by regulations made by him under section 141 be registered without payment of vehicle registration tax if the vehicle is— (a) the personal property of a private individual and is being brought permanently into the State by the individual when he is transferring his normal residence from a place outside the State to a place in the State,
Transfer of residence 4. (1) Subject to paragraph (5), the relief under section 134 (1) (a) of the Act shall be granted for any vehicle— ( a ) which is the personal property of an individual transferring his normal residence to the State and which has been in the possession of and used by him outside the State for a period of at least six months before the date on which he ceases to have his normal residence outside the State, ( b ) which has been acquired under the general conditions of taxation in force in the domestic market of a country and which is not the subject, on the grounds of exportation or departure from that country, of any exemption from or any refund of value-added tax, excise duty or any other consumption tax, and
User1998 wrote: » Your transfer of residence is being declined because you exported the car to the UK and reclaimed the VRT, and now you want to bring it back to Ireland and not have to pay any VRT/VAT/Customs duties
Transfer of Residence is for people living abroad to bring their car to Ireland free of import/registration fees.
Your car has a history of being in Ireland and being exported so it doesn’t qualify for the transfer of residence
Unfortunately you’ll just have to sell the car in the UK and buy a car here in Ireland or pay the relevant fees
jimmycrackcorm wrote: » You applied for a VRT refund when exporting which is why you can't use TOR. Effectively you'd be asking for a VRT exemption twice, despite using the car here for a year prior to moving.
You should have exchanged it for another car six months before moving back, or else pay the current VRT, which should be less than the refund you received.
CiniO wrote: » Well, seems you predicted what's going to happen 5 months in advance. IMO that's wrong though. Exact wording from the VRT exemption form is as follows: That just means that all taxes due were paid on that car upon acquiring it. And fact that it was imported to UK from abroad (Ireland) and VRT tax in Ireland was claimed back makes no difference, as it was registered and taxed in UK according to UK laws. Should there be any equivalent of VRT in UK, it would have to be paid then upon importation. Only reason registration tax was not paid in UK is because there isn't any tax like that in UK. Now IMO OP is importing his legally owned UK registered car from UK to Ireland after a period of 2 years living there, and that means he should be due VRT exemption like everyone else in such circumstances. edit: I digged further.https://www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-02.pdf Revenue VRT manual show following requirements on vehicle for TOR exemption: This wording might be misleading, and someone including revenue deciding officials might be led to think that VRT refund would count under refunded tax mentioned above. However if you look purely in appropriate legislations then wording is as follows: Finance Act 1992: http://www.irishstatutebook.ie/eli/1992/act/9/section/134/enacted/en/html#sec134 Vehicle Registration Tax (Permanent Reliefs) Regulations, 1993: https://www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-02.pdf This point ( b ) IMO is perfectly clear that OPs car should match. It has been acquired under the general conditions of taxation in force in the domestic market of a country (because it was legally imported), and is not the subject, on the grounds of exportation or departure from that country, of any exemption from or any refund of value-added tax, excise duty or any other consumption tax. To me that sound clear. IMO OP should get legal advice, and if revenue are not granting transfer of residence VRT exemption, he should fight for his rights in court.
GSBellew wrote: » Nope. Ask yourself a question, where was the car acquired by the OP? I'll answer that for you, Ireland, it was then subject to a rebate of taxation on export by the OP. Now the OP is attempting to reimport an exported car, that was acquired by the OP in Ireland and subject to a refund of tax prior to subsequent reregistration in the UK. Otherwise everyone who was moving to the UK for a period would be buying high end cars here, getting a VRT refund and bringing them back in VRT free.
Explosive_Cornflake wrote: » Just to weigh in on this. I had a UK car form new (I still have it, I have only been the only owner) 2014 It was imported here, VRT paid. 2015 It was exported, VRT refunded. 2015 It was re-imported. VRT exempt. end of 2016 I did get a new Irish reg.
spartan5397 wrote: » Did the registered keeper stay the same for that entire process?
mickdw wrote: » But that rebate on export to uk isnt any kind of an exempt or special treatment - its normal taxation similar to moving product around and vat handling of that product. He should be in similar situation to anyone else doing TOR. You point re moving to uk to make us of this doesnt hold water as you dont even have to move yourself to get the export rebate - you can simply sell your car to uk and get the vrt rebate while being an irish resident - why - because its not any kind of exemption - its normal taxation.
