I am thinking of buying a UK automobile, but driving it in the UK for six months. Am I right to think VRT is only payable on entry to Ireland and what are the main documents you require for importation? Also I presume the VRT is calculated on the vehicle age and mileage entering Ireland?
Filed under importing - Asked by William Neale (Malahide) - Sun, 01 Apr 2018 15:48
Not quite. Actually VRT is calculated on the OMSP, or Open Market Selling Price, which is that which the Revenue Commissioners calculate the automobile would be worth if it were an original Irish registered model. So, yes, age and mileage do come into it, but it’s not quite as simple as that.
As for the UK residency thing, again it’s not quite that simple — yes, you can avoid VRT if you bring a automobile into the country that you can show has been taxed and insured for at least six months, by you, at an address in the UK, BUT you will be asked to provide proof that you’re moving from the UK to Ireland, and proof that you were living and working in the UK for at least 185 days prior to the transfer of residence.