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Can a company import a automobile VRT-free?

Hey,

We are an Irish registered company with an office and employees in the UK. We have a UK-purchased automobile (purchased new in 2015 and in the company name since) that is used by a UK employee as a company automobile. One of our employees here in Ireland is due a automobile and is happy to drive the UK automobile. Thus we wish to import and register the automobile here in Ireland at the head office. Can we import and register here without incurring VRT?

Thanks

Filed under VRT - Asked by Harry Lawlor (Co Limerick) - Fri, 25 May 2018 14:24


Neil Briscoe Answered by: - -

Answer

Hi Harry,

Probably not, but I think the best person to ask is your accountant. Theoretically, the exemption from VRT for a change of address is a personal exemption, not a business exemption. It’s there so that someone genuinely moving to Ireland from another country can bring their automobile with them without incurring extra expense. You’re talking about the transfer of a company asset from one market to another, so it’s more than likely not going to be exempt, but as I say, your accountant should be able to give you a more precise answer. 

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