Expert answer

Hi Ed,

The only tax rate that is exactly €400 is for cars registered between 2008 and 2021 with CO₂ emissions of 141-155g/km. If the car in question actually emits 199g/km then there does appear to have been a mistake made.

Unfortunately, that has no bearing on what would happen if you imported such a car yourself. In fact, if the 199g/km rating is according to the old “NEDC” system, then Revenue will uplift it to an equivalent WLTP figure for VRT and tax calculations. It comes out as 298g/km, meaning a potential €2,400 per year motor tax bill.

If the 199g/km is actually the WLTP figure, then the annual bill is a more palatable €790.

Expert answer

Hi John,

There's no way to know for sure the exact VRT due until the car is brought for inspection at an NCT centre after importing it. Even if the car appears on Revenue's site, there are disclaimers on there indicating that it's an estimate only.

To make your own estimate, you'll need to have the CO₂ figure of the specific car you're looking at and you'll need to guess what Revenue will say the Open Market Selling Price (OMSP) is for that car.

The latter is the figure Revenue believes the car to be worth as an Irish car selling on the open market today. It's not easy to estimate for a relatively rare model such as the A3 Cabriolet. We found one from 2014 listed on Carzone for about €16,000, which is probably as good a starting point as any.

Watch out with the CO₂ figure. The official figure for a 2014 car is likely to be according to the old “NEDC” system and unless a WLTP figure is available Revenue will use its “uplifting” formula to bring the CO₂ up. You'll find that formula in our Guide to Importing Cars from the UK page (it applies no matter where the car is coming from).

Once you have your CO₂ figure you can look up the VRT band and percentage on our How Much VRT is Paid in Ireland? page. The VRT due will then be that percentage of the OMSP.

The NOx levy is separate to this calculation – though payable at the same time. It's not so easy to look the NOx emissions up and hopefully the car in question has a certificate of conformity with the information on it. There's a bit about that on the Guide to Importing Cars from the UK page mentioned above that again applies no matter where the car is coming from.

Hopefully that all helps. If you want us to assist with the calculations, come back to us with as much detail as possible on the car in question.

Expert answer

Hi Hayley,

If the car was properly imported into the North by the current owner to be used in Northern Ireland (as opposed to being brought in for resale by a car dealer), and you can prove that, then no customs duty or VAT will be payable. If not, then VAT will indeed be 23 per cent, while customs duty is 10 per cent. Those will definitely be due if you bring the car from England, Scotland or Wales.

Either way you shouldn't have any VRT to worry about as there's up to €5,000 relief for cars worth less than €40,000 in Ireland.

Expert answer

Hi Chris,

Assuming the vehicles are registered in your name and you qualify for Transfer of Residence (ToR) relief, the following steps must be completed:

1 - Apply for ToR relief by following the steps on Revenue's Moving to live in Ireland from outside the EU page. After completing this, you'll receive a reference number or ToR approval letter, ensuring no customs duty or VAT are due. 

2 - Book an appointment at NCTS.ie to have the cars inspected. Even if eligible for ToR with no VRT due, you still need this step. You'll then get Irish registration numbers to get plates made. 

3 - Tax the cars on Motor Tax Online and the Irish registration certificates will come in the post. 

For the latter steps you'll need the following:

- Original V5C 'logbook' for the cars

- Proof of Irish address

- Photo ID

You should start the ToR process immediately as you are supposed to book an appointment with the NCTS within seven days of arrival in Ireland and then complete the process within 30 days.

One word of caution though, and perhaps it's worth a call to Revenue in Ireland on this, but the above guidelines are correct when bringing one car into Ireland that you own. There is no specific guidance in the public realm for bringing more than one vehicle with you. In theory it should make no difference how many cars you bring in, but it's worth checking that before you commit to the process to avoid unnecessary costs.

Do let us know how you get on.

Expert answer

Hi Caoimhe,

You've not told us your budget, as that will be the limiting factor given how few cars there are that can hold three baby seats in one row. The previous-generation Peugeot 5008 could manage it, for example, while the Audi Q7 and Volvo XC90 can as well and so can people carriers such as the SEAT Alhambra or Volkswagen Touran. Unfortunately, all of those are cars that usually happen to have three rows of seating as well so they may not appeal to you at all.

If you can get by without ISOFIX in the middle seat then you may find some wider cars can accept your three child seats, but it'll be a case of going to try them out for size with your seats in tow, as there's such variety between baby seats and the space between the buckles in the middle of the back seat of a car.

Ones that come to mind include the Skoda Superb and Volkswagen Tiguan, along with the new Cupra Terramar, for example.

If you want to come back to us with your budget and whether you're going new or used, we can try to come up with a few other potential candidates.

Expert answer

Hi Alex,

I'm afraid VRT rates are the same regardless of where the car comes from. They apply to the first time a car is registered in Ireland

Expert answer

Hi Domnick,

If the V5 shows the WLTP CO₂ emissions, or the WLTP rate is available for the car in question, then that is what the VRT band will be based on. If the WLTP rate is not shown or not available then Revenue will apply an 'uplifting' formula to the CO₂ emissions figure in a bid to bring it up to a WLTP-equivalent value.

We go into more detail on the actual uplift formula etc. in our Guide to Importing Cars from the UK feature if you're interested, but don't hesitate to come back to us for more help if you need it.

Expert answer

Hi Norman,

In most cases, UK insurance companies do not classify a car brought over from Northern Ireland to Great Britain (England, Scotland, or Wales) as an import. This is because Northern Ireland is part of the UK, and cars registered there already meet UK standards.

Some insurers may ask if the car was first registered outside 'Great Britain' (which would mean those brought from Northern Ireland as well) and might require additional information. 

If the car was originally imported into Northern Ireland (e.g. from the Republic of Ireland or elsewhere), insurers might classify it as an import, but we wouldn't worry massively about that one.

Expert answer

Hi Alexander,

We've looked those cars up. Both are BMW M140i with slightly different specification, but both powered by the same 3.0-litre petrol engine. 

Using Revenue's website to check the tax rates by reg does indeed show the discrepancy you've found and it suggests that the 171 car's emissions are in the 101-110g/km range, which is just impossible with that engine. We're not sure how that could have happened.

Someone somewhere put the wrong details in the system for that car. 

Expert answer

Hi Kevin,

Looking at the facts first of all, the Grandland Electric and Scenic E-Tech electric start at roughly the same asking price, below €40,000 once all incentives are taken into consideration. However, for that price, the Grandland gets a 73kWh battery pack and an official range of up to 523 kilometres, while the Scenic's 60kWh battery means a range of 430km. The Grandland is more powerful as well, featuring a 213hp motor while a 170hp motor comes with the Scenic's smaller battery.

Nonetheless, that Scenic is a massive 300kg lighter than the Opel so it's actually faster accelerating, better to drive and a little more efficient.

The Scenic can be had with an 87kWh battery to extend the range to an official 625km, though that's more expensive again. On a three-year finance package that may not be an issue of course.

The Scenic is a bit smaller overall, with a length 200mm shy of the Grandland's, but it seems to be better packaged, as the interior is just as spacious and the boot, at 535 litres, is only 15 litres down on the Opel's. The better packaging is likely to do with the fact the Grandland underpinnings were developed to accept engines as well an electric powertrain, while the Scenic is only offered as an EV.

Both feel of good quality inside, though we much rather the infotainment and dashboard layout of the Renault. On the road, we also prefer how the Scenic drives.

Hopefully all that is of help, but don't hesitate to come back to us if you need more.

The best advice we can give you is to go and test drive the cars before you make any decision.