Do we need to pay VRT on a donor car not to be registered?

Good afternoon,

A quick query in relation to VRT: we are looking at importing a car (crash damaged) solely for the purpose of donor parts for one of our vehicles that requires an engine and body panel.

We believe customs duty will apply, but the donor car from the UK will never be reregistered in Ireland and it would be our intention when we have the parts required removed to get an end-of-life cert for what remains of the imported car from the UK.

With this in mind, can we take it that the UK import will not require VRT?

Harry Brown (Ireland)

Sep 2025 Filed under: VRT

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Expert answer

Hi Harry,

While Revenue does not offer any specific advice to cover your situation, our understanding is that VRT – i.e. Vehicle Registration Tax – applies only to vehicles being registered in the State for the first time. If you never intend to register or use the vehicle in Ireland, then VRT should not be payable.

If you are in any doubt, you could of course remove the parts you need from the vehicle before importation and then have the rest of it disposed of without it leaving the UK.

Shane O' Donoghue - Complete Car Advisor