Is a car used by a dealer liable to attract VAT on import?
Hi,
Your guide to importing a car from NI was very informative and helpful but I wonder if you have any clarification on what is meant by private use.
I am looking at a 2025 car in NI with a main dealer. It was registered in January 2025, has NI plates (not UK), V5C was registered on 3 June 2025 and it has 11,000 km on the clock.
It is registered to the dealer's name (business name) and address and used as a demo and company-use car.
It's been difficult to get clarification as to whether this car might be liable for VAT or not. The private ownership piece and the date the V5C was registered are the main grey areas for us.
Any helpful advice would be gratefully received
