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Would I pay just VRT importing this Subaru Outback?

If I buy a 2021 Northern Ireland registered Subaru Outback (2.5i SE Premium Lineartronic 4WD with 16,000 miles on the clock) will it be covered by the Windsor Framework, i.e. I pay only VRT, no VAT, no customs duty? The car has had only one owner.

Joe (Cork) (Cork)

Mar 2026 Filed under: importing


Expert answer

Hi Joe,

So long as that one owner has used the car in Northern Ireland – and this can be proven with MOTs or similar – then you're correct – no VAT or import duty would be payable.

Shane O' Donoghue - Complete Car Advisor


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