Would this car be exempt from VRT?

Hi there,

If I buy a car in NI and drive it in Portugal for seven months while living there, is it exempt from VRT?

John Belton (Dublin)

Jan 2021 Filed under: VRT

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Expert answer

Hi John,

Yes, in theory, but you’ll need to keep a carefully compiled paper-trail of what you’ve been doing, and your reasons for bringing a car from NI to Portugal and subsequently to Ireland. Revenue will, of course, follow the rules when it comes to applying VRT or VRT relief for changes of address, but they’re likely to be suspicious of your motives, so make absolutely sure you’ve got everything properly documented. 

Neil Briscoe - Complete Car Advisor
@neilmbriscoe