I'm trying to import a BMW X5 for business.

I would like to import a BMW X5 from the UK, which is VAT qualifying and use it here for my business. My business is VAT registered and I wish to pay the VRT on business class (five-seater converted), but the VRT office will not give me an answer if it can be done even though garages are selling them here as five-seater business class. They also told me that I would have to pay the VAT here and then reclaim the VAT. This is not the case with any other import and I am sure that it goes against the free trade rule. What do you think can be done?

Feb 2016 Filed under: importing

Expert answer

Hi Peter,

As an import, each car is individually inspected and rated for VRT,  which is probably why Revenue is being evasive - they really don't like to pass judgement on something they've not seen, even if it is nominally the same as an Irish market car. Ultimately you shouldn't have any problems - if the X5 can be categorised as an N1 vehicle, it should be fine, but check to make sure as to whether that's with five or seven seats. Seven seats are optional on the X5 and could cut the boot space to under the N1 limit.

On the VAT thing, it just depends on the age of the car. If it's less than six months old, and/or has fewer than 6,000km on the clock, it's liable for Irish VAT on arrival - no ifs, ands or buts.