Can you help determine if I have to pay VAT etc on this car?

Hello, wondering if you could help with my query, please. Thinking of buying a used car from NI. First registration was in UK in 2021. Second buyer was a resident of NI, and he registered that car in Dec 2022 in Belfast. First MOT was passed in NI in Jan 2025. Could you please confirm if this car would be exempt from VAT and custom duties?

Thank you.

Kind regards

Nedas Juknevicius (Drogheda)

Jul 2025 Filed under: importing

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Expert answer

Hi Nedas,

It certainly sounds like that car would be VAT and import duty exempt, so long as you can prove all the details you've given here.

Shane O' Donoghue - Complete Car Advisor