Residency question in relation to usage of foreign car

CiniO · 21-09-2022 1:24am #1

According to this Revenue website foreign registered car can be used in Ireland by person established outside the State (normally resident abroad) for up to 12 months without any further exemptions from Revenue. It's also advised there (this site), what "normal residence" generally is:

Your normal residence generally is:

the place where you usually live for at least 185 days each calendar year because of occupational and personal ties
if you live in two different countries due to occupational and personal ties, the country of your personal ties provided:
- you return there regularly
- or
- you are working abroad carrying out a task of definite duration for less than one year.
not affected by living abroad to study.

Now I'd like to hear opinions of posters here on my own circumstances:

I'm Polish national, who lived and worked in Ireland for over 12 years, and moved back to Poland in 2018. I obviously have PPS number issued. I hold Irish driving licence, and I'm also an Irish citizen, but I'm not sure if this is any relevant here.

This year in March I decided to come to Ireland for a while as I missed the place so much. I rented a house here in west of Ireland, and drove here in my Polish registered car, which I've been using here now for nearly half a year. I never planned this to be permanent move. I still kept my job in Poland (working remotely), I still own a house in Poland for which I pay bills, my closest family (wife, kids) still live there, however they spent whole April, and July and August here in Ireland with me. On top of that I got myself a part time job here in Ireland for last 3 months.

According to my understanding of the law, I'm not normally resident in Ireland, therefore I'm perfectly legally allowed to use my Polish registered car here. However very soon 185 days of my stay in Ireland will pass, and I'm wondering if I can still be considered non-resident then? I'm planning on leaving the country in 2 weeks time (have ferry booked already). But still not sure if I get pulled over by the gards or customs, will I be able to claim that I'm not resident in Ireland.

I'm happy to hear your opinions. (not looking for legal advice obviously).

Atlantic Dawn · 21-09-2022 1:46am

It's the 185 days where you will be considered a resident and whether you can prove your insurance company in Poland is covering you for such a stay where the issues will be. I know with my policy here it only covers me for a trip of 60 days or less of a single trip to EU countries. A recorded trip back to Poland for a week or 2 might be the best resolution to 'reset' things, your trip should do this. I'd check with your insurer that they can give you something to say you are insured for x period of time abroad in another EU country if planning to return.

CiniO · 21-09-2022 2:11am

https://www.boards.ie/discussion/comment/119644587#Comment_119644587

Insurance should not be a problem. Every third party car insurance policy in Poland is valid all over EU for the whole period of the policy, as per EU directive. My insurer is even that nice, that they offer full comprehensive cover without any time limitations abroad. Getting a letter from them confirming that fact is another thing, as issuing letters to customers to confirm certain facts is not really a thing insurers do in Poland.

Problem arises though with those 185 days. Does exceeding 185 days of being in Ireland make me automatically resident regardless of everything? Even if my personal ties are in Poland, occupational ties are in Poland (as I have employment there), and I'm planning to return there in 2 weeks, can I still be considered resident in Ireland just because I exceeded 185 days here? On top of that I have confirmation of termination of lease agreement from here, and P45 from my temporary part-time job in Ireland.

whippet · 22-09-2022 11:42am

185 days in a calendar year is the number - not 185 consecutive days. So if you are approaching the 185 days now and leave the country and come back in the days keep adding up.

How it can be proved or disproved I don't know. It may well be something you will have to prove if you are stopped and questioned. Guards will notice a foreign registered in a rural setting and may well become inquisitive.

Another thing to note is - if you are 185 days in ireland in a single calendar year you may be subject to taxation on your employment (I'm no expert but something you should consider)

ohnonotgmail · 22-09-2022 11:45am

https://www.boards.ie/discussion/comment/119649930#Comment_119649930

and any partial days in the country count towards the 185 days. It used to be the case that partial days didnt count so the first and last days of a trip didn't count towards the total.

Residency question in relation to usage of foreign car

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