Quick Q about VAT on an imported car.

If you import a car that is less than 6 month sold and/or has less than 6,000kms then VAT is due accordng to the revenue website and citizens informaitons website. One of the examples on the citizens information website shows that an imported car that is 7 months old with 5,000kms is liable for VAT due to not hitting the threshold.

https://www.citizensinformation.ie/e...o_ireland.html

Is there a point in time that the mileage rule is no longer applicable? for example, hypothetically if a UK car that was 5 years old with 1,000 miles was to be imported would that still be liable for VAT?

I know most UK dealers sell used cars (such as the hypothetical one above) under what is known as the "margin scheme" which is not eligible for a UK VAT reclaim too.

I've done a bit of Googling on this & I cannot find anything definitive, I was just wondeirng if anyone had encountered this before.