Do I pay VRT and VAT on importing a BMW iX?
Hi,
I am looking to bring a fully electric car in from Northern Ireland. I am currently looking at a 2022 BMW iX priced at £32,000 sterling (circa. €37k). The car is registered in Northern Ireland and not GB.
Will this be open to VRT or VAT charges on import, and is there a limit to electric car prices coming into Ireland from NI (registered in NI) for which they are then subject to VRT or VAT?
Thanks for the help.
Jason Kirrane (Kildare)Feb 2026 Filed under: importing
Expert answer
Hi Jason,
First up, whether a used car coming from Northern Ireland is subject to VAT or not is purely to do with its customs status, not its value. If this BMW was registered new in NI, or was imported there from England, Scotland or Wales and then used by someone there (as opposed to being imported by someone to sell on), then no VAT would be payable on importing south of the border - regardless of its value.
You would need to be able to prove its status. If it was registered new in the North, then that will be easy to do of course.
Now for VRT. There is VRT relief for electric cars , but that only applies if their Open Market Selling Price (OMSP) is below €50,000. For cars worth more than that there is no VRT rebate and you'd have to pay VRT according to Band 1 for cars emitting 0-50g/km. That's currently 7% of the OMSP.
In case you're not familiar with it, the OMSP is the value Revenue believes the car to be worth after it's registered in Ireland. It's not related to the price you've actually paid for the car.
A quick check of the classifieds reveals that 2022 BMW iXs are listed in Ireland for between €44,000 and €60,000. If the model you're looking at is deemed to have an OMSP of less than €50,000, then you will get a bit of VRT relief, but nothing substantial.
For your information, if Revenue places an OMSP of €60,000 on the iX, VRT of €4,200 would be payable.
Shane O' Donoghue - Complete Car Advisor