Would VAT and duty be payable on this Nissan Leaf?

Hi there,

I found a full electric car in Northern Ireland. It's a 2017 Nissan Leaf. It's from a dealer but it has an English reg. The dealer said that it has been with a local previous owner since 2023.

Checking the MOT test history you can only see that it was last tested in UK on the 14 Oct 2020 and then tested again in NI on 03 September 2021. I asked the dealer if he could supply a copy of the V5C but can't due to data protection. So, I'm a bit confused.

To be exempt from VAT, there's information saying that the car has to registered in NI before Jan 2021. And other information saying that you need proof that the car was registered in NI for a considerable amount of time - I've heard people saying six and now three months).

Do you think I'd have to pay VAT for this car? Would the test history from gov.co.uk suffice? Any information or suggestions would be great.

Thank you in advance and kind regards

Ed (Leixlip)

Jul 2025 Filed under: importing

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Expert answer

Hi Ed,

There were several rule changes in the past few years, but it now seems to boil down to the relatively simple matter of whether you can prove the car was used for "as reasonable amount of time" in the North before it was imported. It sounds to me like that would be the case on the Leaf you've found and yes, I believe the official test history from gov.co.uk would suffice.

If in doubt, do contact Revenue directly for yourself.

Shane O' Donoghue - Complete Car Advisor