Quote Originally Posted by rebel.ranter View Post

Is there a point in time that the mileage rule is no longer applicable?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.
No, there's no time limit. Both of the conditions needs to be met in order to avoid paying ROI VAT.

However, if a car has less than 6,000km on it or is less than 6 months old it is considered "new" for VAT purposes by HMRC. My experience buying our old F31 which was 13 months old with 1,800 miles on it was the the UK vat could be reclaimed once evidence was provided of ROI VAT being paid. There was a particular form which the dealer had to submit to HMRC to do this and it took a few weeks but I got the money back.