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Is Revenue's VRT calculator accurate?

I am looking to import a Mercedes W213 from Japan. I checked the VRT calculator and my model (LDA-213004C) is already in the system, so I have received an estimate. My question is about OMSP - is it accurate? Because the car I will be importing is full spec with literally every option. Do they look at that or just use the data from their system?

Thanks

Are we liable for VAT and duty on this car imported from the North?

We bought a car from a large motor dealer in Belfast; the car had NI plates and was shown as first registered on 07/09/2021. We asked before purchasing about the VRT situation and were informed that it would qualify for only VRT and NOx charges.

Since returning with the car we have discovered that the registration was changed from a UK registration to an NI one on 27/10/2025. The V5 document gives the dealer's corporate name as the registered owner, and the invoice supplied by them states “the vehicle described is either a vehicle that has had multiple users as part of a fleet and/or ex business use”. The current MOT was done on the original UK plate, and we never received a paper copy of this, and as we only have a V5 for the new NI registration, we cannot access this information through the DVLA website.

How will this information affect our VRT calculation, and what other supporting documentation would be required to qualify for only VRT/NOx charges, and not duty and VAT as well?

Will I have to pay VAT on this ex-fleet car from the North?

Hi there,

I am just wondering as to the applicability of VAT on ex-fleet imports from the NI. I am looking at buying a 2025 Ford from a main dealer up north. The salesperson I spoke to in this branch, and the salesperson in another branch also, assured me that the car in question would not attract VAT.

For reference, the car was originally registered in NI on an NI reg and has remained with that owner since its first registration. However, it was used by a lease fleet company and has been "sold" back to the dealership at the end of that period.

I spoke to Revenue today who confirmed that that is generally fine, but that, depending on who you get, they may require evidence of actual use in NI to avoid applying customs and VAT, i.e. to ensure it was not NI-registered and used in GB.

This is an issue as, due to its age, it has no service history (one being performed now) and has not had to do an MOT. The dealer is happy to provide records of the pre-delivery inspection immediately prior to its registration in NI, and also to issue a letter stating that, to their best knowledge, it was always in use in NI during that period of ownership.

I think the person I spoke to in Revenue is correct in saying that it depends who I get on the day (stupid) as various online posts from 2024-2026 indicate that it can either be totally fine on account of it being registered at an NI address, or the fact that it was owned by a company as opposed to an individual may be a red flag and trigger a demand for additional evidence of actual use.

What do you think?