Looking to bring in a Lotus Elan through the North...

Hi,

I need advice please on importing a 1991 Lotus Elan to Southern Ireland using an intermediary address in Bangor N Ireland.

I heard that the Windsor Agreement permits a car to come into NI for a few months to be insured and MOT'd there and after a few months brought into to South of Ireland avoiding VAT providing there is proof of use there, ie petrol receipts. Is this correct?

Christopher Hayward (Kinsale, Co. Cork)

Mar 2026 Filed under: importing

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Expert answer

Hi Christopher,

That is mostly correct, though the car must be registered to someone at the Northern Irish address and I don't believe that petrol receipts will suffice as proof. An MOT in the North should though. Revenue isn't very precise in its information around this, unfortunately.

Shane O' Donoghue - Complete Car Advisor