Quick VRT avoidance question

AugustusMinimus wrote: »

If a relative who is living in the UK, buys a car, then later changes their residence back to Ireland and brings the car with them, do they have to wait for a certain period back in Ireland before they can sell the car without suffering a VRT claim by Revenue ?

Could I on arrival just buy the car off of them or are there fairly intensive anti avoidance measures in place ?

AugustusMinimus wrote: »

No, you change residence by living in a country for more than 183 days in a year or 280 days in a 2 year period.

At least this is the definition of being Irish resident.

Claiming Exemption

The claim for exemption should be made as set out in leaflet VRT 3. In addition to the confirmation required in regard to a recognised international organisation, as already mentioned in this leaflet, you will be required to produce the following:

* a certificate from an appropriate authorised official confirming your official status and your entitlement to purchase a duty free vehicle;
* a copy of your contract for service abroad;
* evidence of service and actual residence abroad;
* evidence of acquisition of and payment for the vehicle (e.g. invoice, bank statement, HP agreement etc.);
* evidence of both possession and actual use of the vehicle abroad for a period of 12 months, (e.g. certificate of insurance, registration document, fuel and maintenance charges etc.);
* other such evidence as may be requested in individual cases.

In addition, you may also be requested to provide documents relating to shipment of the vehicle from the country of former residence to Ireland, such as shipping documents, etc. and, where appropriate, shipment of the vehicle from the country of acquisition to the country of former residence.