Will VAT be payable on importation of a fleet car from the North?
Filed under:
importing
The question
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?
Asked by Tricia Murray ·
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.
Answered by Shane O' Donoghue