What taxes payble on importing a pre-war car from the UK?

What charges are applicable to import a pre-war vehicle (85 years old) from the UK to Ireland?

Pat Mc Adam (Ireland)

Oct 2025 Filed under: importing

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Expert answer

Hi Pat,

VRT first as that's an easy one - no matter where it's coming from, as it's over 30 years old, VRT will be just €200.

No NOx levy applies.

I'm assuming the car is not coming from Northern Ireland, but if it is, and it has been in Northern Ireland a long time, then there will be no further charges other than the VRT outlined above.

Coming from England, Scotland or Wales, there will be VAT at 23 per cent due, unfortunately. This is calculated on the customs duty (bear with me) plus the 'customs value', which is generally accepted to be the purchase price, plus the transport costs, plus the insurance costs.

There may actually be no customs duty if the car was manufactured in the UK, though you'll have to prove that. If not, it'll be 10 per cent of the customs value above.

Hopefully that all makes sense

Shane O' Donoghue - Complete Car Advisor