Wondering about VRT on a car from the North...

I'm looking at a used car in NI, but was wondering about VRT - not sure how long car is in NI.

Thomas Carbery (Tipperary)

Oct 2025 Filed under: importing

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Expert answer

Hi Thomas,

That is actually irrelevant to the VRT calculation. VRT is based purely on the CO₂ emissions band and the Open Market Selling Price (OMSP) according to Revenue.

It's VAT and import duty that depend on the status of the car and whether it was used in the North. In short, if the car was in use in Northern Ireland and not just brought there to sell on again, there is usually no VAT or import duty due.

Shane O' Donoghue - Complete Car Advisor