Question on 'occupational ties' and VRT

O

OB1KEN

Guest
Hi, I'm currently living South Africa working for a subsidiary of an Irish semi-state company. I think I meet the residency criteria to avoid paying VRT if I buy a car in SA (i.e. I've been outside Ireland since Oct 2006, am paying tax in SA and do not have any personal connections to Ireland such as a house generating rental income, etc.)

However, I'm still employed by the Irish subsidiary and get paid into an Irish bank account (I'm not taxed in Ireland). Any idea if this means that my 'occupational ties' remain in Ireland? Can't get any clear answer out of the VROs (can't reach them most of the time :(...)
 
The attached link ([broken link removed]) opens to a copy of the internal Revenue guidelines for VRT. Section 2.1.1 deals with permanent relief from VRT for reasons of transfer of residence. Based on your details above, i would have thought that you would have no problem in getting VRT relief should you bring back a car
 
Cheers - that's a handy doc. I agree with you but it's frustrating that the VRO guys are so hard to pin down on the issue. Worrying too as it suggests they aren't confident in making a call.

I'm trying to get a pre-ruling which apparently can be done (depending on who you ask) but if it doesn't move soon then I'm just going to take a chance and argue it closer to time.

I think the case is good. Anyway, I've got some reading to do... just so I'm prepared... :p
 
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