Expert answer

Hi Elliott,

We can help estimate, but remember some variables are beyond our control. You'll need the CO₂ rating for the VRT band and the OMSP (Open Market Selling Price), which isn't fixed or directly tied to your car's purchase price. It's Revenue's estimated selling price in Ireland and can be hard to predict. Also, if the car has many extras, Revenue will increase the OMSP.

I believe the CO₂ rating for that 4 Series should put the car into Band 9, at 15.25 per cent.

Taking €18,000 as the example OMSP, that would mean a VRT bill of €2,745.

Don't forget the NOx levy and, depending on where you're importing the car from, VAT and customs duty as well.

Expert answer

Hi Mehir,

I agree, there’s no way the OMSP is so low for that car so don’t take that figure seriously. I’d suggest a minimum OMSP of €14,000. If the CO₂ is 127g/km (and that will depend on the specific model - some versions are in the band below) then VRT is 17.5 per cent, so that would be €2,450 before the NOx levy, which should only be €160 according to our data.

And it sounds like no VAT or import duty would be due on that car as you’ve said.

Expert answer

Hi Dean,

I'll address your questions in reverse order.

It may be possible to make savings if a dealer brings a car in for you, but we've never been through the process so couldn't say for sure. They obviously will still want to make a profit out of the sale, so I suspect most will be reticent to get involved in sourcing a specific car in the way you’re describing. If you know one personally, it’s worth having a conversation about it of course.

If you go it alone, sourcing a car from Northern Ireland should work out cheaper than from England, Scotland or Wales if the car has actually been registered there and then used by a private individual for “a reasonable period of time”. Those are Revenue’s words and it’s widely accepted that three months minimum is acceptable. The car in question should therefore be free of any VAT or customs duty on import to the south.

No matter where you import the car from, you will be liable for VRT and the NOx levy, depending on how much NOx and CO₂ the car emits according to its official numbers. I suggest you read our How Much VRT Is Paid In Ireland? feature to gain a full understanding of that.

According to our records, the BMW described should have a CO₂ rating of 119g/km, putting it into Band 10 for VRT, at a rate of 16 per cent. Just to confuse things, Revenue calculates VRT based on what it calls the Open Market Selling Price (OMSP). This is not what you actually paid for the car, but the value Revenue reckons it is worth on the Irish market. It’s difficult to predict as it’s not confirmed until you bring the car for inspection on arrival in Ireland, and extra equipment etc. can raise the price. Our guess for that BMW would be €28,000, meaning a VRT bill of €4,480.

According to our records, the BMW described should have a NOx output of 38mg/km, meaning a NOx levy of €190.

The equivalent data for the Audi shows a CO₂ rating of 135g/km, meaning Band 13 for VRT at 19.25 per cent of the OMSP. If that’s €28,000 again (and always bear in mind Revenue may say it’s higher), then the VRT bill would be €5,390.

The Audi’s NOx rating is 45mg/km, meaning a NOx levy of €275.

Finally, if you import a car from outside the “customs union” - e.g. England, Scotland or Wales - it will be subject to VAT at 23 per cent and import duty of 10 per cent. Those are calculated using the price you actually paid for the car, plus transport costs.

Hopefully that has helped you understand a little more.

I’d also recommend you read our Guide to importing a car from Northern Ireland feature for more on that.

Expert answer

Hi Damien,

First up, the BMW i3 is a great option for your needs based on what you told us. It's a cracking compact car that will cost you nothing to run and is an idea runabout. And yes, I'd agree that the fully electric version is the best one, especially when you have access to other cars in the household for longer journeys. 

I really like the 4 Series Gran Coupe as well, but understand the reticence to trust the diesel engines. Would you consider a petrol one instead perhaps? The NOx levy on the diesel on importation can be expensive as well. Because of potential engine issues I'd be inclined to stick with a local BMW dealer and get as good a warranty as you can.

Obviously electric cars don't emit any NOx or CO₂, so it's a bit bizarre if Revenue's site can't deal with that... There is a VRT exemption up to €5,000 and anyway, it's only 7 per cent of the Open Market Selling Price (OMSP).

If you're looking to buy in the North, just make sure the car has been registered and used by a private individual in the North for at least three months before you import it, and that must be verified by documentation. Then no VAT or import duty should be due, just VRT - and the NOx levy if applicable. 

Hopefully all that helps, but come back to us with other specific questions if you need more assistance of course.

Expert answer

Hi Roy,

You haven’t said whether this is a BMW 420i (petrol) or a 420d (diesel), so we’ve checked both. For a 420d diesel, the VRT charge is going to be in the region of €3,900 depending on the specific spec of the car. For a petrol 420i, it’s going to be pretty similar — around €3,500. There will be NOx tax charges on top of that, but thankfully even the older 4 Series diesel models were very NOx-efficient, just 23mg/km officially, so that’ll only be an extra €115 onto the VRT for the diesel. Oddly, the petrol 420i was actually a little worse off for NOx (28mg/km) so that’ll cost you €140 extra.

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Hi Brendan,

We do love a bit of car-related man-maths around the CompleteCar.ie office. Yes, in theory, you could save that €425 per week travelling cost with a Tesla Model 3, once we make a couple of assumptions, and bearing in mind that a Model 3 is not free — a basic Standard Range Plus model is quoted at €625 per month in repayments on Tesla’s Irish website. With a claimed one-charge range of 409km, your theoretical Model 3 should be able to get from Dublin to Monaghan and back in one charge, with a little left over for safety (assuming it’s around 135km door-to-door). If you can charge at home and charge in Monaghan, then each full charge will cost you around €8-10, depending on your electricity tariff and how low the battery gets before you plug it in. That should put a significant dent in your travelling costs. It would also be helpful if you could charge up at work, but that’s more for ensuring you have a full charge in case you need it — the shorter intra-Dublin commute wouldn’t put much strain on your battery.

So, that’s all good. Buying in the UK, though? Not worth it. We ran the maths on this a while back and working off the base model prices — £38,500 in the UK and €48,900 here, a quick conversion at today’s rates shows that the equivalent Euro price of a new Tesla Model 3 would be €45,069. A saving? No — although the VRT would cost you nothing at the point of import (thanks to the €5,000 rebate), you would have to pay VAT on entry, as it’s a new car, and so the price would go up by €10,350. You’re better off buying local in this instance.

Expert answer

Hi Tim,

Yes, that looks about right to us and, if you’ve used the Revenue VRT calculator, then the VRT cost should be close enough to what you’ll actually have to finally pay. One word of warning — the calculator doesn’t allow for extra optional equipment, which can jack up the cost of VRT, so beware of that when you bring it down for inspection.

Expert answer

Hi Anthony,

You should be fine, actually. Your 3 Series should (emphasis on SHOULD) be worth around €22-25,000 as a trade-in, and a 171 4 Series Gran Coupe starts at around €30,000-ish, so adding €10k of change-up budget should put you in the right ballpark. Ditto the A5 Sportback, although you will find examples of both on a 171 starting with a €4 rather than a €3… Shopping around a bit should do the trick, though. Both cars are excellent choices, and go for the Audi if you want maximum reliability.  

Expert answer

Hi Joanne,

It will depend on the spec and what options the car has, but the ballpark figure will be around €7-8,000 of VRT.

Expert answer

Hi Declan,

Don’t get an X3 then — it has great seats, and is higher up, but has a ride every bit as hard as that of the 4 Series. Would you consider a Lexus? The NX SUV is really very comfy, and softer riding than most competitors, as is the Volvo XC60 (either the new model or the old one) as long as you avoid larger optional alloys and the R-Design pack.

Read our BMW X3 vs. Lexus NX twin test