If one were to import a trackday car/racecar into Ireland, I understand that VRT won't be applicable as the car won't be used on the road. What about VAT though? Is that still applicable if the car originated from outside the EU?
Doesn't seem to mention an exemption of VAT though.Exemptions from paying VRT
There are different reliefs and exemptions from VRT. Even if you are not required to pay VRT, you must still register your vehicle when you come to Ireland (see 'Rules' below). The following groups are exempt from paying VRT:
* Certain disabled drivers
* Visitors to Ireland who have owned their vehicles abroad for more than 6 months and who will be resident here temporarily
* People who have owned their vehicles abroad for more than 6 months and who are moving permanently to Ireland
* People posted to Ireland as part of the diplomatic corps
NOTE: If you are moving to Ireland and are among those exempt from paying VRT you cannot sell your vehicle for more than 12 months after the vehicle is registered.