Do I pay VAT on importing a car from Northern Ireland?

Hi,

I would like to know if I have to pay VAT if I import a used vehicle from Northern Ireland into the Republic.

Do I need to pay extra tax due to Brexit?

Christine (Tralee)

Jul 2025 Filed under: importing

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Expert answer

Hi Christine,

It sounds like you're new to this, so it may be worth reading our Guide to importing a car from Northern Ireland feature.

In summary, whether you have to pay VAT and import duty depends entirely on the circumstances of the car in question. If the car was registered new in NI and used there (and is now over six months old) then no VAT etc payable.

Same thing for a car imported from the rest of the UK to the North, registered and used there for "a reasonable amount of time" according to Revenue. 

The ones to watch out for are cars brought in by a dealer in the North purely to be sold on, without properly importing it first.

The dealers in the North should know what paperwork you need to show Revenue, but always check for yourself.

And finally, no matter what, you will be liable for VRT and the NOx levy.

Shane O' Donoghue - Complete Car Advisor