Can you clear up this grey area on importing from the North?
I'm looking to import an EV from Northern Ireland. Budget 2026 continues the €5k VRT reduction/exemption on EVs until end of 2026. Windsor Framework applicable to EVs registered prior to 1 January 2021 and used in Northern Ireland for at least six months? So, charges applicable on a 2020 EV upon import from Northern Ireland to Republic?
I know I asked this previously in 2024 when looking at a BMW i3s to replace our VW Passat with an EV for me to commute, but the wife was hesitant to have me in a small car on the back roads, though the i3 has a carbon structure so no safety cell issues. Anyway, being used to the spacious Passat we got a nice Arteon (2.0 TSI 4Motion that likes a drink) so all the more reason with budget hike on fuel to get back to economical commuting.
Thanks
Damien McGettrick (Lusk)Oct 2025 Filed under: importing
Expert answer
Hi Damien,
That's quite the automotive journey!
Revenue has since attempted to make things a little simpler, so don't worry about the year of the car being imported from the North. All that matters - to avoid paying VAT and import duty - is that the car was imported into the North and used there for, as Revenue puts it "a reasonable amount of time".
We believe three months is fine, though you'll need paperwork to prove all that.
Shane O' Donoghue - Complete Car Advisor