Tks for reply. The potted version is..
The Revenues' decided to decline my application for import of my car to Ireland, free of VRT charge, as part of my change of residence. The VRT on the vehicle in question amounts to c.€9,000.
The time line looks like this.
I worked in Ireland from approx. 1978 to 1984.
I worked in the UK 1984 to May 2005.
My last residence in the UK - Bought 1990 sold Dec. 2004.
Finished full time employment in the UK Nov. 2004.
Part time work in the UK, Jan 2005 to end of May 2005.
My family, wife and four children, moved to rented accommodation in Ireland - July 2004, and stayed there until June 2005.
I purchased a house in Ireland in June 2005.
I started work in Ireland September 2005.
I applied for car import free of VRT, as part of my change of residence on 1st June 2005, (6 months after I had purchased the car in the UK).
The Revenue reply dated the 30th Sept. '05, indicates that they are not satisfied with my evidence to date, evidence that I lived in the UK from Nov. '04 up until my declared date of transfer to the State (31st May 2005). The Revenue gave me until the 21st October to respond or they will determine my case on the basis of information in my appeal.