What to do about lack of MOT on newer NI cars?

Hello,

NI-registered cars less than three years old by law do not require a valid MOT. Revenue mention it is a requirement, but what is the position if the MOT was never issued and will not be available until the car is three years old?

Mark (Cork)

Sep 2025 Filed under: NCT

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Expert answer

Hi Mark,

Revenue don't require an MOT at any stage of the importation process. Previous MOTs can be used to show that a car imported from Northern Ireland was used there and hence may not be liable for VAT and import duty, but that is not the only way to prove the car's status. At no point does Revenue stipulate that the car must have an MOT.

Shane O' Donoghue - Complete Car Advisor