Do I pay VAT on a NI car already in Ireland?

If I buy a N.I. second-hand car from someone in Ireland do I pay VAT?

Chris (Bray)

Jan 2026 Filed under: importing

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Expert answer

Hi Chris,

First up, if the NI car has already been imported into Ireland and has an Irish registration on it then it is no different to buying any other used car.

However, if the car has a Northern Irish registration still, and has not gone through the importation process, then you need to be careful when buying it from someone in Ireland. By the letter of the law, they should complete the importation process before selling the car on here.

Aside from that, whether VAT is then payable (and import/customs duty) depends on the car's history. If it can be proven to have been in use in Northern Ireland for, as Revenue puts it, “a reasonable amount of time”, then VAT and import duty are unlikely to be payable. Essentially, so long as the car was not just brought to NI from the rest of the UK to be sold on immediately, then VAT and import duty shouldn't be charged. You would be responsible for proving this.

Of course, VRT and the NOx levy will be due no matter what.

Shane O' Donoghue - Complete Car Advisor