Does an imported car from the North have to be in 'private' use?
I am about to import a car from the north of Ireland that was originally registered in the UK in early 2022 and brought into Northern Ireland in late 2022.
I can show it was in the North for a reasonable amount of time (about three years), but the car is a company car and as a result it is registered to a Northern Irish company.
When reading the VRT rules it seems to suggest that the car must be shown to be in "private" ownership in the North for a period of time to be VAT and customs exempt.
Does this mean I will be liable for VAT and customs if I import this car? Is there any way to avoid this?
Conor (Waterford)Aug 2025 Filed under: importing
Expert answer
Hi Conor,
Our understanding is that it will be good enough to show that the car has been in use, even if it was a company car. Essentially, once the car has not been brought in by a car dealer to sell on right away it is likely to be exempt from VAT and import duty.
As ever, we encourage would-be importers to check their individual case with Revenue direct before committing to a purchase.
Can I import a car from the UK with PCP?
Expert answer
Hi George,
Assuming you're asking can you buy a car in the UK on PCP and import it, then the answer would generally be no. The lender in the UK is unlikely to allow the car to leave the UK as it is not technically owned by the borrower until the final payment.
Reckon this Honda will be VAT-free on importation?
Hi,
I am possibly going to try import a 242 Honda CR-V from a dealer in Belfast. It's a July 2024 car and has 20,000km on it. They gave me the V5 logbook and a TSS form. Do you think Revenue will accept this so it will be exempt from VAT and import duty?
Fiona (Dublin)Aug 2025 Filed under: importing
Expert answer
Hi Fiona,
So long as the TSS shows that the car was imported into Northern Ireland according to the Windsor Framework, then yes, it should be exempt from VAT and import duty. We always advise readers to double-check with Revenue before committing to a sale.
What documents do I need to import a car from the North?
What documents are needed when importing a car from Northern Ireland to southern Ireland to clear customs and registration?
Ger Fitzgerald (Kilmallock, CoLimerick V35H528)Aug 2025 Filed under: importing
Expert answer
Hi Ger,
There isn't a strict list of required documents as the situation depends on the car itself and when it was first brought into or registered in the North. There's no such thing as too much information, however, so gather what you can.
For the NCT VRT inspection you will need:
- The UK logbook (V5C)
- Purchase invoice or receipt
- Proof of identity
- Proof of address
- PPS number
To ensure that no VAT or import duty are payable, obtain the car's MOT test history (showing that it was used in the North) or any information relating to a customs declaration in the North if the car was imported there as a used vehicle by a dealer or the previous owner.
And always check with Revenue before you commit to bringing the car over the border.
Can I buy my cousin's car from the North without VAT and duty?
My cousin moved to Northern Ireland from Scotland six months ago. I am now thinking of buying the car from him; can I then import it into the Republic without being charged duty and VAT?
Ian Ockenden (Dublin)Jul 2025 Filed under: importing
Expert answer
Hi Ian,
Our understanding is that, if you can prove that your cousin used the car for those six months in the North, then no VAT or import duty will be payable in importation south of the border.
I urge you to check the details of this with Revenue before committing.
How different will the Bigster feel to my old Citroen?
I am presently driving a 2011 Citroen C4 Picasso seven-seater. What obvious difference will I experience/notice driving the Dacia Bigster Expression 1.2 140? E.g steering, road handling, suspension and noise.
Thank you
McGlinchey (Brittany )Jul 2025 Filed under: choosing new car
Expert answer
Hi Stephen,
To be honest, there'll be a huge gulf between the cars because they're 14 years apart. Your Citroen's suspension and bushings etc will be quite worn, no matter how much work it has had done, while the Dacia will feel tight, rattle-free and sharp to drive (in a good way). The Bigster will have far superior road holding where the Citroen feels 'loose', though the latter could mean more comfort in some circumstances.
The Bigster's steering will feel more responsive, as will the brakes and the engine. The Bigster should have superior wind and road noise suppression and with brand-new tyres it should be better in wet weather as well.
Finally, the Bigster has all the latest driver assistance technology that is vastly superior to that of your Citroen, in theory making it a safer car.
Real-world range of the Audi A6 e-tron quattro?
What is the likely real-world range of a new Audi A6 e-tron Sportback quattro?
Michael Duffy (Donegal)Jul 2025 Filed under: electric cars
Expert answer
Hi Michael,
Depending on the exact specification, Audi quotes 648-713 kilometres on the official WLTP cycle. We'd expect at least 500km in most circumstances so long as conditions aren't freezing and the car isn't weighed down with people and luggage.
It massively depends on how it is driven and how fast etc. as well. There really is no definitive “real-world” figure no matter what anyone tells you. That's why we have a test such as the WLTP to compare one car against another, as imperfect and as unrealistic as it is.
With this dealer paperwork from NI, will I pay VAT?
I am purchasing a car from Northern Ireland to import into the Republic of Ireland. The dealership in NI purchased this car on 18.06.2025 and has the customs documentation from mainland GB. The V5C is also available. Will I be liable for VAT if I purchase this car?
Lisa Comer (Galway)Jul 2025 Filed under: importing
Expert answer
Hi Lisa,
It does not sound like the dealer imported the car according to the Windsor Framework (do ask them) and it does not sound like the car was used for "a reasonable amount of time" after importation into the North so going on the little information above, we'd have to assume that yes, you would be liable for VAT on importing that car, plus import duty, VRT and the NOx levy.
Read our Guide to importing a car from Northern Ireland for more
Which tax rate for an imported 2004 Toyota Hilux?
Hi,
I hope to import a 2004 Toyota Hilux 2.4 D-4D from the UK. Can you tell me if I would pay motor tax by engine size? Or would it be classed as being first registered upon the year of import, say next year, therefore I'd pay motor tax based on its emissions?
Denis Mcgrath (TIPPERARY )Jul 2025 Filed under: taxation
Expert answer
Hi Denis,
Regardless of its year, as the Hilux is a commercial vehicle, if you want to tax it for private use, then it's according to its engine size. If you are using it for a business then it can be taxed as a commercial.
Can I switch into 2WD in the 4x4 Dacia Duster?
Can the Dacia Duster TCe 130 4x4 be changed to a two-wheel drive mode for urban driving?
Gary Shaw (Wakefield)Expert answer
Hi Gary,
Not really, though the Auto setting for the four-wheel-drive system does send all power to the front wheels unless it deems it necessary to send some to the rear. It effectively is in two-wheel-drive mode most of the time.
