I need help importing a VW Caddy from the North...
Hi there,
I am hoping to purchase a Volkswagen Caddy from the North of Ireland. I have read so much information regarding VRT and VAT when importing a vehicle that I have myself confused.
From what I can gather, the vehicle needs to have been used in the North of Ireland for at least six months to remove the need to pay the VRT (or at least a reduced rate). I am not VAT registered, so this area has confused me.
I know I have to pay 20 per cent VAT when purchasing the vehicle in the North. But do I also have to pay the 23 per cent VAT rate when bringing the van into the South? If so, is it 23 per cent of the total price I initially paid for the van?
Any help you can provide will be greatly appreciated!
Ciarán (Meath)Jan 2026 Filed under: importing
Expert answer
Hi Ciarán,
Revenue does not make the information as easy to understand as it could. To clarify one thing straight away, you cannot get around paying the VRT – that's required no matter what and is not affected at all by how long the Caddy has been in use in the North.
It's the Irish VAT (and import duty) that are potentially not required if the vehicle has been in use in the North for, as Revenue says, “a reasonable amount of time”. Essentially, so long as you can prove that it was not just imported into the North to be sold on for export to the South, it's fine. You'll need paperwork to show this, such as MOTs from the North. Prove that and you will only pay VRT.
If you cannot prove this, the van will be subject to Irish VAT at 23 per cent and import duty at 10 per cent.
However, it should be possible to get the seller to zero-rate the van for VAT so long as they're not selling it through the VAT Margin Scheme. To do that they will need proof of export, so they may require more details, and possibly even payment of the VAT up front to be refunded once you can prove the van has been taken out of the country. Then you'll pay Irish VAT and import duty based on the ex-VAT UK price.
Talk to the seller to find out more and feel free to come back to us to clarify any of these points.
Shane O' Donoghue - Complete Car Advisor