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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

Can I avail of the Transfer of Residence process?

Hi,

I'm moving back to Ireland after five years living in the UK and want to avail of the Transfer of Residency VRT exemption.

I am also registered in Ireland as a sole trader in the motor trade and complete Irish VAT and income tax returns annually. The Irish work is mostly vehicle repairs which I sub out to a third party and occasionally fly home myself to complete the work.

Do you think this will impact my chances and should I put all the vehicles (three of them) into my partner's name who has no affiliation with Irish tax system or the motor trade?

Appreciate any advice you may have as it's not clearly laid out by Revenue.

Thank you

Can I import this VW Golf from the North VAT-free?

Hi,

I am going to buy a car from a second-hand dealer in NI. The car was previously in use in mainland UK. The dealer says he has paid the VAT and that they have an exemption to sell to the Republic, customs and duty free. The car is a 2020 Volkswagen Golf.

Do I have to pay VAT if I buy it and bring it across the border?

Can I avoid VRT and VAT importing a Toyota Hilux?

Hi,

I am considering importing a 211 Toyota Hilux from Northern Ireland. I am not VAT-registered. My wife is originally from the North and her parents still live there. I have previously imported a car from the UK in 2019 and paid VRT, and last year we were successful in importing my wife's car from the North without paying VRT, as she met the criteria.

Just wondering is there any way for me to avoid VRT or VAT, or both somehow? Maybe using her parents, some way.

Any thoughts or ideas would be great.

Thanks

Looking at a 2025 car to import from the North...

Hi,

I'm looking at importing a car from Northern Ireland. It has an NI registration from new, was registered in February 2025, and has done 6,500 miles. As far as I can tell, the dealership never sold the car to a private buyer, but it was used as a demo, and by garage staff, etc. Can you tell me whether this car would be liable for VAT and customs duty, as well as VRT?

Thanks,

John