Can I avoid VRT and VAT importing a Toyota Hilux?

Hi,

I am considering importing a 211 Toyota Hilux from Northern Ireland. I am not VAT-registered. My wife is originally from the North and her parents still live there. I have previously imported a car from the UK in 2019 and paid VRT, and last year we were successful in importing my wife's car from the North without paying VRT, as she met the criteria.

Just wondering is there any way for me to avoid VRT or VAT, or both somehow? Maybe using her parents, some way.

Any thoughts or ideas would be great.

Thanks

Derek (Kildare )

Jul 2025 Filed under: importing

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Expert answer

Hi Derek,

Based on the information you've given us, I do not believe there is any way you can avoid the VRT in this case.

It is quite possible that no VAT will be payable on the Hilux, however, regardless of your status. If the Hilux has been registered and used in the North for “a reasonable amount of time” (according to Revenue) then no VAT or import duty will be payable. Essentially, so long as a car dealer in the North didn't just import it there to sell it on to someone south of the border it should be fine.

You'll need paperwork to prove it has been used in Northern Ireland of course.

Shane O' Donoghue - Complete Car Advisor