Will I have to pay VAT on importing this EV from the North?

I paid a deposit on a 2024 electric car in Northern Ireland. The car is being sold by a motor garage, registered in June 2024 with 2,600 miles on the clock. I am now worried I will be charged VAT  in Ireland as the car was a demonstration model with the garage.

I have tried to get an answer with Revenue, and they have said it is decided on a case-by-case basis. I do not know what to do now.

Do you know if i will be charged?

Brenda (GALWAY)

Apr 2025 Filed under: importing

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Expert answer

Hi Brenda,

From the information provided, it does indeed sound as if VAT and customs duty could be payable on this vehicle being imported into Ireland. That is unless the Northern Ireland dealer imported the car from GB in accordance with the requirements of the Windsor Framework. If they did there would be a customs declaration lodged in Northern Ireland by them. Ask the dealer about this. Without it, I'd certainly be worried that VAT and customs duty will be due.

Shane O' Donoghue - Complete Car Advisor