Are we liable for VAT and duty on this car imported from the North?
We bought a car from a large motor dealer in Belfast; the car had NI plates and was shown as first registered on 07/09/2021. We asked before purchasing about the VRT situation and were informed that it would qualify for only VRT and NOx charges.
Since returning with the car we have discovered that the registration was changed from a UK registration to an NI one on 27/10/2025. The V5 document gives the dealer's corporate name as the registered owner, and the invoice supplied by them states “the vehicle described is either a vehicle that has had multiple users as part of a fleet and/or ex business use”. The current MOT was done on the original UK plate, and we never received a paper copy of this, and as we only have a V5 for the new NI registration, we cannot access this information through the DVLA website.
How will this information affect our VRT calculation, and what other supporting documentation would be required to qualify for only VRT/NOx charges, and not duty and VAT as well?
Robert (Kerry)Jan 2026 Filed under: importing
Expert answer
Hi Robert,
First up, none of the above affects the VRT calculation – that is fixed regardless, dependent only on the CO2 rating and the car's OMSP (Open Market Selling Price) according to Revenue. Likewise, the NOx levy is calculated from the NOx emissions and is the same no matter where the car comes from.
Unless the dealer can prove with paperwork (they will know what you need) that the car was imported into Northern Ireland according to the Windsor Framework, then it unfortunately sounds to us like you could indeed be liable for VAT and import duty on this car.
Shane O' Donoghue - Complete Car Advisor