VAT on importing a car on the Mobility scheme in the North?

If a car is on the Mobility scheme in the north of Ireland, do I have to pay VAT and customs charges when importing to the South? The car is a 2020 model.

Patsy Hanlon (Donegal )

Aug 2025 Filed under: importing

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Expert answer

Hi Patsy,

The VAT and import duty side of things is not affected by the car's modification for the Mobility scheme (though VRT and the NOx levy are).

So, same as any other car, if it has been in use in the North for a "reasonable amount of time" (according to Revenue), and you can prove that, then it will be exempt from VAT or import duty.

Shane O' Donoghue - Complete Car Advisor