Will I have to pay VAT on this ex-fleet car from the North?

Hi there,

I am just wondering as to the applicability of VAT on ex-fleet imports from the NI. I am looking at buying a 2025 Ford from a main dealer up north. The salesperson I spoke to in this branch, and the salesperson in another branch also, assured me that the car in question would not attract VAT.

For reference, the car was originally registered in NI on an NI reg and has remained with that owner since its first registration. However, it was used by a lease fleet company and has been "sold" back to the dealership at the end of that period.

I spoke to Revenue today who confirmed that that is generally fine, but that, depending on who you get, they may require evidence of actual use in NI to avoid applying customs and VAT, i.e. to ensure it was not NI-registered and used in GB.

This is an issue as, due to its age, it has no service history (one being performed now) and has not had to do an MOT. The dealer is happy to provide records of the pre-delivery inspection immediately prior to its registration in NI, and also to issue a letter stating that, to their best knowledge, it was always in use in NI during that period of ownership.

I think the person I spoke to in Revenue is correct in saying that it depends who I get on the day (stupid) as various online posts from 2024-2026 indicate that it can either be totally fine on account of it being registered at an NI address, or the fact that it was owned by a company as opposed to an individual may be a red flag and trigger a demand for additional evidence of actual use.

What do you think?

Richard (Dublin)

Feb 2026 Filed under: importing

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Expert answer

Hi Richard,

I agree that it's ludicrous that Revenue can't give you a clear and definitive answer ahead of time and that it could come down to "who you get" on the day.

Nonetheless, I'd be confident that you should not be liable for VAT or import duty on the car as described. 

Shane O' Donoghue - Complete Car Advisor