I spend approximately 10 months of year in second home in Ireland. I am buying a 2022 car in UK and wish to import/register it in Ireland in order to comply with all legal requirements. UK is my ‘normal’ country of residence and I have a UK driving license.
It is our understanding that, as you spend 10 months of the year in Ireland, Revenue will deem it to be your 'normal' country of residence. See the Reliefs and exceptions 'Transfer of residence' section of the Revenue website on VRT (Vehicle Registration Tax). You will have to show that you've lived in the UK and that you are moving to Ireland permanently to be exempt from VRT on the car if you are actually registering it in Ireland. Or you could bring it in temporarily - read the Temporary exemption section for more on that.
Ask us anything motoring related and please provide as much information as possible so we can give you the most accurate advice.