importing uk car

my wife is from the uk and living in ireland for the last couple of years. She bought a car over in england 8 months ago as she spends a lot of time over there with her sick mother (car remained over for the 8 months). Her parents are moving to ireland soon and my wife is bringing the car back to dublin. Is she entitled to register it here without paying VRT as she has owned it for over 6 months. She doesn't have insurance over there as her irish policy covers her when she needs it in the uk. She has fuel receipts to prove her using it over in england.

The straightforward answer is no, as she hasn't changed residence, which is what they go on (and require considerable evidence to back it up).

The obvious thing to do though is to use the fact her parents are in fact changing residence. Nothing to stop one of them buying the car and bringing it in VRT-free.