Will VAT be payable on importation of a fleet car from the North?

I'm looking at a 2022 electric car in NI. NI car since 2022. It was a fleet car so not privately owned. It has 45,500 miles on the odometer. Is this car subject to VAT as it was not privately owned?

Tricia Murray (Skerries)

Aug 2025 Filed under: importing

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Expert answer

Hi Tricia,

So long as you can prove that the car was in Northern Ireland for that time and in use there, even if it was as a fleet car, then no VAT or import/customs duty should be payable.

As an electric car, assuming it's now worth less than €40,000 in Ireland, it should also be VRT-free.

Shane O' Donoghue - Complete Car Advisor