At what point is the mileage of a car being imported read?

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Zenith63

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I'm looking to import a car in the coming weeks. It's quite new but will be just over 6 months when I take delivery. However the mileage is currently under 6000km by a bit. Revenue state (in this document https://www.revenue.ie/en/tax-profe...s/Goods/goods-transactions-motor-vehicles.pdf) that "the point at which the 6000km is calculated is the date it arrives in this State and not the mileage given on the invoice when the vehicle was purchased in the UK/NI. "

Does anybody know in-practice how that works? My first option is to simply leave the car with the dealer in the UK and let them continue using it as a demo until it hits 6000km. But if they drop the car down to me and I drive it for the four weeks to my VRT appointment it will go over the 6000km threshold - not strictly to the letter of the wording above, but just wondering how this is generlaly treated by Revenue, ie. is it really the mileage at the VRT appointment that is considered?

All thoughts/input appreciated.
 
The day you take it into the VRT office is the relevant day for mileage verification.
Vrt office has been closed for last few months but opening next Monday.
 
Pinoy adventure said:
No,You get 30 days too vrt it from the date of arrival into Ireland
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you must inform your local NCT Centre within 7 days of bringing the car into the country and also make an appointment for inspection etc - you have 30 days to have it re-registered
 
Clonback said:
The day you take it into the VRT office is the relevant day for mileage verification.
Vrt office has been closed for last few months but opening next Monday.
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So if you’re stopped at a Revenue check in the car and have an appointment booked you’re generally just waved on, no checking of mileage?

Just wondering if I need to be circling Newry until the car goes over the threshold or not really. I will be booking the appointment to register is as soon as I get home.
 
Book the appointment on the day you bring the car into the country and if its 6 months old and you have 6000km on it then you pay no VAT here.
 
Hi also a quick question. Does the 6 month rule go by the date the car was first register in the U.K. or does it go by the date when the car was bought of the dealer and on the sales invoice.
The revenue website is a bit cloudy about this some people say it’s the date of registration and some say it’s goes by the invoice date. Any help would be great.
 
I think I found my own answer see below I would have thought it was when the car was first registered.


1.5.3 Purchase Invoices
It should be noted that in calculating the length of time since first registration in another MS, the critical date is the date on which the vehicle was supplied in the other MS, i.e. the date of the purchase invoice.
Delaying registration in the State until six months or more after entry into service does not remove the liability to VAT. It is the date of supply and not the date of declaration that determines liability to VAT and, where possible, customers should be advised accordingly.
 
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And there is this bit all very confusing.


1.5 Declaration and Payment of VAT for New and Used Vehicles
VAT as assessed by Revenue will be collected at NCTS centres, on registration of vehicles (where applicable) on Revenue’s behalf.
VAT will be charged on the purchase price declared on the invoice for the vehicle. For VAT purposes a “new means of transport” is a goods or passenger vehicle that meets either one of the two following criteria:
 It is a new means of transport if it is a motor vehicle or motor-cycle (other than a tractor) supplied six months or less after the date of its first entry into service;
 It is a new means of transport if it is a motor vehicle or motor-cycle (other than a tractor) that has travelled 6,000 kilometres or less at the time the vehicle is first presented for registration.
If the vehicle meets either of these criteria the vehicle is treated as a new means of transport for VAT purposes, and VAT is chargeable at registration. In this context "entry into service" means registration in another jurisdiction. If not previously registered the vehicle is new.
Example
Vehicle 5 months old with 8,000km - chargeable to VAT
Vehicle 7 months old with 5,000km - chargeable to VAT Vehicle 7 months old with 8,000km - not chargeable to VAT
The date of a vehicle's first entry into service, i.e. the registration date, determines the age of the vehicle for VAT purposes. The mileage is the odometer mileage when first presented for registration in the State
 
Whsh20 said:
1.5.3 Purchase Invoices
It should be noted that in calculating the length of time since first registration in another MS, the critical date is the date on which the vehicle was supplied in the other MS, i.e. the date of the purchase invoice.
Delaying registration in the State until six months or more after entry into service does not remove the liability to VAT. It is the date of supply and not the date of declaration that determines liability to VAT and, where possible, customers should be advised accordingly.
Click to expand...
I think the confusion is that in the piece above they’re talking about the date you purchase the car, not the date it was first purchased in the other state. So they’re saying that hanging onto the car for a few months in Ireland before going to your VRT appointment won’t make a difference because it’s the date on your purchase invoice that matters.

So taking your two quotes together it makes sense I think - the age is the difference between date on your purchase invoice and the original registration date of the car. If the dealer has kept the car for 7 months and run up 6000km before selling it for the first time it would not be classed as new.
 
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