I am about to import a car from the north of Ireland that was originally registered in the UK in early 2022 and brought into Northern Ireland in late 2022.
I can show it was in the North for a reasonable amount of time (about three years), but the car is a company car and as a result it is registered to a Northern Irish company.
When reading the VRT rules it seems to suggest that the car must be shown to be in "private" ownership in the North for a period of time to be VAT and customs exempt.
Does this mean I will be liable for VAT and customs if I import this car? Is there any way to avoid this?