Do I pay VAT on importing a car from Northern Ireland?
Hi,
I would like to know if I have to pay VAT if I import a used vehicle from Northern Ireland into the Republic.
Do I need to pay extra tax due to Brexit?
Christine (Tralee)Jul 2025 Filed under: importing
Expert answer
Hi Christine,
It sounds like you're new to this, so it may be worth reading our Guide to importing a car from Northern Ireland feature.
In summary, whether you have to pay VAT and import duty depends entirely on the circumstances of the car in question. If the car was registered new in NI and used there (and is now over six months old) then no VAT etc payable.
Same thing for a car imported from the rest of the UK to the North, registered and used there for "a reasonable amount of time" according to Revenue.
The ones to watch out for are cars brought in by a dealer in the North purely to be sold on, without properly importing it first.
The dealers in the North should know what paperwork you need to show Revenue, but always check for yourself.
And finally, no matter what, you will be liable for VRT and the NOx levy.
What paperwork is needed to import a car from the North?
Hi,
I recently bought a car in NI. Registered in my name, just waiting on papers. But I live in Republic of Ireland and want to register there. How does this work? What papers will I need?
Thanks
Erika (Navan)Jul 2025 Filed under: importing
Expert answer
Hi Erika,
You will need to go through the standard importation procedure for all cars being brought into Ireland. Keep all documentation relating to the purchase and the car's original importation into Northern Ireland. Hopefully it's exempt from VAT and import duty, though you will have to pay VRT and the NOx levy regardless.
Be aware that you must make a reservation with the NCTS within seven days of the car arriving south of the border, with a view to completing the process in 30 days.
I highly recommend you read our guides on the subject:
Do I pay tax arrears on a 1976 VW Beetle?
I purchased a 1976 VW Beetle that has not been taxed in 20 years. Do I have to pay all the back tax on it?
Liam Connolly (Letterkenny)Jul 2025 Filed under: taxation
Expert answer
Hi Bill,
No, you are only responsible for the tax from the moment you take ownership of a car.
What paperwork do I need to bring an EV in from the North?
Hi,
Do you know what financial documentation if any ROI customs typically look for when importing an EV from NI to ROI? Based on a UK mainland reg EV that's well under €40k sale price in ROI, the car will have been bought from dealer in NI and used in NI for five months by owner prior to sale to ROI.
Sean (Louth)Jul 2025 Filed under: importing
Expert answer
Hi Sean,
Going by the information you've provided, we'd expect no VAT or import duty to be payable, but you will need some form of proof that the car has indeed been in use in the North during that time - and not just imported to be sold on by the dealer. The logbook may well show that, but also try to find evidence the car went through an MOT in the North.
After that it's just the normal process for importation via the NCTS VRT inspection, so you'll need the V5C (logbook), purchase invoice, ID, proof of address, etc.
Would VAT and duty be payable on this Nissan Leaf?
Hi there,
I found a full electric car in Northern Ireland. It's a 2017 Nissan Leaf. It's from a dealer but it has an English reg. The dealer said that it has been with a local previous owner since 2023.
Checking the MOT test history you can only see that it was last tested in UK on the 14 Oct 2020 and then tested again in NI on 03 September 2021. I asked the dealer if he could supply a copy of the V5C but can't due to data protection. So, I'm a bit confused.
To be exempt from VAT, there's information saying that the car has to registered in NI before Jan 2021. And other information saying that you need proof that the car was registered in NI for a considerable amount of time - I've heard people saying six and now three months).
Do you think I'd have to pay VAT for this car? Would the test history from gov.co.uk suffice? Any information or suggestions would be great.
Thank you in advance and kind regards
Ed (Leixlip)Jul 2025 Filed under: importing
Expert answer
Hi Ed,
There were several rule changes in the past few years, but it now seems to boil down to the relatively simple matter of whether you can prove the car was used for "as reasonable amount of time" in the North before it was imported. It sounds to me like that would be the case on the Leaf you've found and yes, I believe the official test history from gov.co.uk would suffice.
If in doubt, do contact Revenue directly for yourself.
Is the electric Opel Astra estate available in Ireland?
I love the look of the Opel Astra Sports Tourer but if I was interested it would be in an electric version. The opel.ie website is very confusing as to whether that exists.
On https://www.opel.ie/cars/sports-tourer/overview-features.html it says "Make way for the new generation Opel Astra Sports Tourer. Choose petrol, diesel or 100% electric".
Further down that page, it says "The future is electric. Discover Astra Sports Tourer Plug-in Hybrid. Performance without compromise. Are you ready for a change?"
Now, plug-in hybrid might be great but it's not 100 per cent electric. I've tried the car configurator and the price list but nowhere is there a reference to an electric Astra Sports Tourer.
Does it exist?
Conor (Tipperary)Jul 2025 Filed under: choosing new car
Expert answer
Hi Conor,
I spoke with a representative of Opel Ireland today and they asked me to apologise to you for the confusion.
The electric version of the Sports Tourer is indeed available, but it's what's called a "special order" model, so it has been removed from the public-facing price list etc. If you contact your local Opel dealer, they should be able to talk you through the process of ordering one.
Don't forget to read our review of the Opel Astra Electric (though we've not tested the estate model).
Update on 2 Sep 2025: Opel Ireland got in touch to say the online documentation has been updated. You can get the new Opel Astra price list here.
How to get NOx and CO2 certs for a Japanese Volvo?
I am looking for NOx and CO2 emissions certificate for chassis No. YV1UZA8MCL1548659 Type. LDA-ID4204TXC. It's a Volvo XC60.
Farrukh (Ireland )Jul 2025 Filed under: importing
Expert answer
Hi Farrukh,
I'm afraid the only way we know to do this is contact Volvo UK or Ireland with the VIN and request a Certificate of Conformity. There is likely to be a fee involved.
What do I need for a car from the North other than MOT history?
Hi,
I bought a car in Northern Ireland that has been in the North from 2019, and I am getting the MOT history to prove that. What else do I need?
John Hogan (Cork)Jul 2025 Filed under: importing
Expert answer
Hi John,
The MOT history should be enough to show that the car was used in the North for a reasonable amount of time, but obtain as much other documentation as possible to support your case, such as service history, V5C logbook details, etc.
If in any doubt, discuss your situation with Revenue directly.
Costs to import a Transit crewcab from the North?
I'm thinking of importing a Ford Transit Custom crew cab from Northern Ireland into the Republic of Ireland. There are three seats in the back. I'd like to know the costs of import.
James Parke (Sligo)Jul 2025 Filed under: importing
Expert answer
Hi James,
If the vehicle has been in use in the North for "a reasonable amount of time" (according to Revenue) then there should be no VAT or import duty payable. You will need to obtain proof of that.
Assuming that is the case (and not that the Transit was just imported from England by a dealer in Northern Ireland to just sell on), really it's just VRT, which we believe should only be €200 for the van you've described.
Any known issues with Honda Shuttle brake servos?
Have you heard of issues with the brake servos of Honda hybrids? I have a recently bought a Japanese import Honda Shuttle from 2020, low mileage. I am now getting intermittent faults; seems the brake servo is faulty and is not giving proper feedback to the brake pedal.
Thanks
Roy Hogan (Dublin)Jul 2025 Filed under: hybrid
Expert answer
Hi Roy,
There are documented issues with some Honda hybrid brake servos, yes, though not specifically the Shuttle that we can see.
Many of these problems can be caused by a failing 12-volt battery, so first thing to do is have that checked or replaced. Then have the fault codes reset, drive it for a while, and if there are still issues get the car plugged into a diagnostic computer for analysis by a good mechanic.
Unfortunately, it's an expensive repair to replace the system itself, so hopefully the battery sorts it out.
