VRT for borrowed UK registered car, while applying for RC

[Yank.IE]

First post- but have been lurking for awhile as we plan our move to ROI. Thanks for all the useful info so far.

Wife (UK citizen) and I (US citizen) are moving our business to the ROI (self-employed), under DW's EUTR. We are currently US residents.

I expect I'll be posting with other aspects of our move separately- but this post is related to us considering options for getting a vehicle.

We are currently thinking of borrowing a relative's UK registered vehicle (we were planning to enter ROI via ferry, after a visit with UK family first), while we get ourselves situated in ROI, with bank accounts, a longer term place to stay etc...

Relative would come over for a visit- and take car back to UK with them.

Does anyone know what the VRT implications are? In my research on revenue.ie- it looks like no VRT is due, as long as an ROI Resident does not drive the UK registered vehicle. However- it appears that the moment we are considered Residents, we must immediately return vehicle to UK (or pay VRT).

I'm asking the question on this board- because I'm not sure at what point we become "Residents" officially. Is an EEA national exercising EUTR considered a "resident" from the point in time they start exercising rights - regardless of any registration? When I apply for my EU1- am I considered a resident with my temp EU Fam, or not until the RC is approved ~6 months later?

Borrowing the car would be an easy/ economical avoidance of renting one for a month or so, but not if we get hit with a big VRT bill....

thx

[adlexy]

First post- but have been lurking for awhile as we plan our move to ROI. Thanks for all the useful info so far.

Wife (UK citizen) and I (US citizen) are moving our business to the ROI (self-employed), under DW's EUTR. We are currently US residents.

I expect I'll be posting with other aspects of our move separately- but this post is related to us considering options for getting a vehicle.

We are currently thinking of borrowing a relative's UK registered vehicle (we were planning to enter ROI via ferry, after a visit with UK family first), while we get ourselves situated in ROI, with bank accounts, a longer term place to stay etc...

Relative would come over for a visit- and take car back to UK with them.

Does anyone know what the VRT implications are? In my research on revenue.ie- it looks like no VRT is due, as long as an ROI Resident does not drive the UK registered vehicle. However- it appears that the moment we are considered Residents, we must immediately return vehicle to UK (or pay VRT).

I'm asking the question on this board- because I'm not sure at what point we become "Residents" officially. Is an EEA national exercising EUTR considered a "resident" from the point in time they start exercising rights - regardless of any registration? When I apply for my EU1- am I considered a resident with my temp EU Fam, or not until the RC is approved ~6 months later?

Borrowing the car would be an easy/ economical avoidance of renting one for a month or so, but not if we get hit with a big VRT bill....

thx

Hello Yank.IE,

It is very unlikely that you will get hit with a "huge" bill as you imagined.

You are not transferring ownership of the car, it is a loan car for the period which may not be more than 1-2months.

Generally as a rule, you may use the car for a maximum of 12months as a non resident. However, since you are a "new"resident you cannot be considered as a "resident" yet UNTIL you have lived in the Republic for at least 185days which technically means that you can use the car for a maximum of 6months tops.

Critical conditions to be met includes:

- Ensure you are insured to drive the car
- Ensure a valid road tax disc is displayed on the car
- Ensure you have a valid driver's licence

I can almost with certainty confirm that you should be GRAND!

All the best,

[wiggsy]

Critical conditions to be met includes:

- Ensure you are insured to drive the car
- Ensure a valid road tax disc is displayed on the car
- Ensure you have a valid driver's licence

I can almost with certainty confirm that you should be GRAND!

All the best,

valid road tax:

is this just UK road tax, or do i need to have irish road tax on my uk vehicle?

[adlexy]

Critical conditions to be met includes:

- Ensure you are insured to drive the car
- Ensure a valid road tax disc is displayed on the car
- Ensure you have a valid driver's licence

I can almost with certainty confirm that you should be GRAND!

All the best,

valid road tax:

is this just UK road tax, or do i need to have irish road tax on my uk vehicle?

I meant, a valid UK road tax to cover the duration of the use of the car. I am not sure but you are unlikely to get an Irish road Tax without paying VRT.

[Yank.IE]

However, since you are a "new"resident you cannot be considered as a "resident" yet UNTIL you have lived in the Republic for at least 185days which technically means that you can use the car for a maximum of 6months tops.

Adlexy- thanks for the detailed response. Since we really only plan on borrowing the car for a month, until we can sort out something longer term in ROI, sounds like we really shouldn't have an issue.

I was thinking we might be considered "residents" shortly after arriving, since we'll be setting up bank accounts, getting PPSN's, applying for EU1, registering biz with Revenue, etc etc...

Where does the 185 days thing come from? Not that I don't believe you, just thought it'd be good to have an official reference, if I did get stopped/queried at some point.

Thanks!