Do I pay any VRT or VAT on a NI-sourced EV?

I'm buying a used (2022) 100-per-cent-electric, NI-registered car from a dealer in the North. My understanding is I can register the car in the south, with no VAT or VRT, or do I have to get proof of MOT from the dealer?

Niall Doherty (Dublin)

Nov 2025 Filed under: importing

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Expert answer

Hi Niall,

If the car has been in use in the North since new, or for what Revenue loosely calls “a reasonable amount of time”, then no VAT or customs duty will be payable. A full MOT history from the North should cover that, along with details in the car's equivalent to the old log book.

The VRT relief is limited, though, and only applicable to cars worth up to €50,000 in Revenue's eyes. There is no relief for cars worth more than that and it tapers down for cars worth more than €40,000 as well.

Shane O' Donoghue - Complete Car Advisor