Can I import a car from the North VAT-free if owned by a company?

Looking to buy a car from the Northern Ireland. Was first registered in the North to a company and hasn't changed hands since. Is the car due VAT if brought into the Ireland? Revenue mentions if it's owned by a private owner it'll be exempt from VAT. Is a company counted as private ownership?

Homg

Jun 2025 Filed under: importing

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Expert answer

Hi Homg,

Yes, ownership by a company counts as private ownership, but only if the vehicle was actually registered and used in the North after importation for, as Revenue puts it “a reasonable amount of time”. If that's the case then no VAT or import duty should be payable on importing it south of the border.

If the company in question is a car dealer, however, and they have not brought the car into the North according to the Windsor Framework, then VAT and import duty may indeed be payable.

Shane O' Donoghue - Complete Car Advisor