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Can I import a Land Cruiser as commercial?

Hi there,

Wondering if you can clarify something for me about importing a Toyota Land Cruiser from the UK for commercial use in Ireland. Does the vehicle need to have been commercially registered in the UK, which I think is N1, before it can be imported and taxed as commercial in Ireland? I've tried searching for commercial vehicles in the UK but there are only a handful of vehicles listed whereas there are thousands of the same model vehicle (Toyota Land Cruiser) listed as having been privately registered.

Many thanks in advance


Filed under commercial vehicle - Asked by Ken O'Sullivan (Lahinch) - Thu, 11 Jun 2020 12:27

Neil Briscoe Answered by: Neil Briscoe - Complete Car Advisor - @neilmbriscoe


Hi Ken,

It depends on what exactly we’re talking about here. If it’s a two-seat Land Cruiser with a cargo bay in the back, then Revenue should treat it as a purely commercial vehicle for VRT purposes, even  if you later go on to tax it as a private vehicle. If, though, it’s a four-seat model that has been categorised as an N1 in the UK, Revenue won’t accept it as a van here anymore, and it’ll be charged at the full passenger car VRT rate. 

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