Company Car - UK Registered?

ironclaw

Hi Folks,

Hypothetical question, mainly spurned on by the Brexit debate and also just out of pig iron, there are two scenarios I'd like some input on:

- A company registered in the UK but with Irish directors however the directors would be tax resident in Ireland.

- A company registered in the UK with Irish directors but they are wholly tax resident in the UK.

In either one of those scenarios, is the director permitted to drive a UK registered company car in the Republic?

I'm not advocating or seeking a means of tax evasion etc, its merely a thought exercise and its something I've always been curious about e.g. A firm decides to expand into the UK or has a new self-contained subsidiary in the UK, or if they decide to move operations to the UK, or family ties etc.

Thanks!

nompere

The answers are here:

http://www.revenue.ie/en/tax/vrt/leaflets/temporary-exemption-foreign-registered.html

The basic principle is that the registered owner is established outside the State.

Revenue have to authorise the use, and they aren't going to be helping in any tax avoidance exercise. If they're not satisfied as to the bona fide nature of an application they're not going to grant an authorisation.