Can I buy my cousin's car from the North without VAT and duty?

My cousin moved to Northern Ireland from Scotland six months ago. I am now thinking of buying the car from him; can I then import it into the Republic without being charged duty and VAT?

Ian Ockenden (Dublin)

Jul 2025 Filed under: importing

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Expert answer

Hi Ian,

Our understanding is that, if you can prove that your cousin used the car for those six months in the North, then no VAT or import duty will be payable in importation south of the border.

I urge you to check the details of this with Revenue before committing. 

Shane O' Donoghue - Complete Car Advisor