Importing question

Studying abroad does not qualify for TOR.

OP - did she register the car in Britain?

She will have to pay 23% VAT, 10% customs, and then she can pay VRT

Yes, if that's the route you want to take

Not much relevance, but was there a time a student qualified?

Did not realize it was baked into the SI , something for Bertie Ahern to be asked about https://www.irishstatutebook.ie/eli/1993/si/59/made/en/print

Would be very surprised if that man came out of the woodwork in 7 years time, more chance of DJ carey being elected.

It’s part of the EU directive (originally EC directive) and intended to simplify matters for students who were not expected to remain following their studies. But it takes as much as it gives in this instance.

6+ months I believe

The + part here is carrying a lot of water. None of the time spent at school or university is included when determining whether the “normal residence” of a person has been established in a particular country (directive 83/183/EEC). The person here would have to establish normal residence (“the place where a person usually lives, that is for at least 185 days in each calendar year, because of personal and occupational ties or, in the case of a person with no occupational ties, because of personal ties which show close links between that person and the place where he is living”) after leaving university and cannot be on a task of definite duration. Additionally, if they regularly travel to Ireland then there is a further balancing of the occupational vs personal ties.

Personally, I would not expect the “child” contemplated here as having any significant prospect of qualifying for TOR relief unless they common to 2 years or more to the U.K. Having claimed the relief myself, I know that there is voluminous documentation required to show the property used in the U.K., the job held etc.