Have you read condition no. 3 on the Revenue leaflet regarding normal residence..are you saying your wife is here (i.e. personal ties are in Ireland). If so and you are here for at least 185 days, it looks like you are resident here. You may not regard yourself as a resident here but the VRT laws would say different. I suggest you write to or call to a VRO and state your case..give all the facts and they will tell you what is correct.