Can I get around import VAT and duty like this?
Regarding the importing of vehicles, you mentioned that the vehicle must be registered to an NI owner for a reasonable amount of time. Now, if I personally buy a vehicle in England and register it in Northern Ireland (meets Windsor Framework) does it mean if I keep it for three months I can register it myself and get VAT free in Ireland? I have read about the transfer of residence (TOR) which requires six months of vehicle ownership. If I prove that the vehicle was in use in NI and registered for a reasonable time by myself though, would I be eligible?
Boom Shak (Belfast)Aug 2024 Filed under: importing
Expert answer
Hi there,
If you live in the North and then move to the South with that car in that way, then I don't see why not, though you'd still be liable for VRT and the NOx levy of course.
As ever, we advise readers to talk through unusual cases directly with Revenue before committing to bringing a car in.
What to replace my VW Golf GTI with?
Hi,
I am in the process of changing my beloved Golf Mk 7.5 GTI but cannot decide what to go for! I have narrowed my search down to a Golf 8.5 R Black Edition, the new Audi S3 Vorsprung or a BMW 340i xDrive. The latter will need to be a six-month-old car rather than new to fit within my budget. All are great cars! Which one of those three would the CompleteCar.ie team go for?
Love your YouTube videos btw - have used them a lot for my search.
Many thanks!
Paul
Paul James (Belfast)Aug 2024 Filed under: choosing new car
Expert answer
Hi Paul,
I asked Dave and Neil on the team to answer this as well as myself so you get a cross-section of opinion. Here's what Neil said: "There’s no point in going for the Audi over the Golf. Sure, it has more power and 4WD but it’s no more fun to drive, and will be more expensive to run. The GTI is the better of those two. However, the M340i — Touring especially — is one of the best BMWs that has ever been made, and I reckon if you have the chance to own one, you should take it. "
Dave was in agreement: "I’m with Neil on this one, the move to the Audi or the Golf 8.5 R from the Golf 7.5 isn’t going to deliver as much overall fun, even if the performance figures increase. The BMW is not only a lovely thing, but it’s a different style and should be much sweeter overall. "
I have to admit, I'd agree with them both. The S3 is good, but very subtle, perhaps too subtle? The 8.5 GTI is notably changed from the 7.5 (I'm the only one of us that has driven it so far and it's a cracker), but even so, I'd find it difficult to ignore the allure of the BMW's six-cylinder engine and rear-lead chassis balance.
Do let us know which way you go on this.
Is this BMW exempt from VAT and duty on import?
Looking at 2024 BMW 5 Series on sale by Northern Ireland main BMW dealer. The car is still on an English plate and was registered in England in January 2024. It has covered 7,000km from new. The dealer has it in Northern Ireland for four months. The dealer tells me that because the car has been in Northern Ireland for a reasonable period of time I can import it into ROI without paying VAT and duty (VRT only).
I thought that a car had to be in private ownership in Northern Ireland to be exempt from VAT and duty. This car has never been in private ownership since it arrived in Northern Ireland.
Liam Connolly (Letterkenny)Aug 2024 Filed under: importing
Expert answer
Hi Liam,
Our understanding is that the car needs to be in private use too. Read our Guide to importing a car from Northern Ireland for more, though this excerpt, a quote from Revenue, might be of interest:
"Revenue will consider that a vehicle has been imported to NI in accordance with the Windsor Framework where a copy of the import declaration lodged in NI, or proof that the vehicle has been in private use in NI for a reasonable period of time, is provided as part of the VRT process. What is considered to be a reasonable period of time, for the purposes of private use, depends on the facts and circumstances of each case."
My Renault's TomTom system needs fixing...
I need to get my TomTom working in my Renault Scenic. I have got two conflicting views:
1 - The age of the vehicle (2016) means it is now too old and is out of date. Someone has one of similar vintage and his is fine.
2 - It is of unique fit in that it is part of the media in-car entertainment system.
What is the correct answer?
James Williams (Nr London)Aug 2024 Filed under: satellite navigation
Expert answer
Hi James,
I'd suggest either bringing the car to a Renault dealer to discuss your options or to a good mechanic or auto-electrician. Without knowing anything about the issue, it may be possible to replace it with a used unit from a scrapped car for example, but do go to the experts on this one.
I won a 2010 Shogun!
I won a 2010 Mitsubishi Shogun 3.2. It was first registered in Nothern Ireland in March 2010 and as far as I can make out it remained there until it was delivered to me a few days ago.
What do I do next? We want to take the back seat out of it. Do I need an engineer report after I take out the seats, before I bring it to the NCT centre? And do I need to get a letter from Lucky Day competitions to say I won it?
Anita Jackson (Schull)Jul 2024 Filed under:
Expert answer
Hi Anita,
Whether you won it or not, you will still be liable for all costs to import the vehicle and register it in the South. From the information you've given, we believe you'd only have VRT to pay.
However, you will need to book an appointment to have the vehicle inspected at an NCT centre within seven days of it arriving in Ireland and you have 30 days to complete the procedure. I.e. you'll have to pay VRT on it as a passenger car if that's what it was on arriving in Ireland.
You can of course do the conversion afterwards.
Do I just pay VRT importing this Audi from the North?
Will I have to pay just the VRT if i import a Jan 2024 Audi Q4 e-tron 45 S line with 10,000km on the clock from Northern Ireland (no VAT or import duty)? It was only registered in Northern Ireland, never in the UK. I'm finding the Revenue wording difficult to follow.
Thanks for your help!
Paddy Phillips (Midleton)Jul 2024 Filed under: importing
Expert answer
Hi Paddy,
Yes, the official wording isn't the easiest. We are working on improving our guide to it all.
So long as that Audi is over six months old and has done more than 6,000km since new a the point of import south then no VAT or import duty should be payable, just VRT.
When to change my BMW 420d's chain?
When is my BMW 420d timing chain due? It is a 2014 BMW 420d F32 M Sport with 216,000km. It is regularly serviced and there is no rattling noises coming from the engine or anything.
Tommy Whyte (Portlaoise)Jul 2024 Filed under: servicing
Expert answer
Hi Tommy,
There is no recommended replacement schedule for the timing chain on that car - or on most cars really. If it's not noisy and the car is running well, plus you regularly service it, then there shouldn't be anything to worry about.
I'd like to import my 1999 Volkswagen T4...
Hi there,
I want to register my 1999 Volkswagen T4 from Germany. It has about 34,000km on the clock and just two seats. I cannot find this type of vehicle on the VRT calculator. How much will the VRT be approximately?
Thanks in advance
Viktoria Havlik (Killarney)Jul 2024 Filed under: importing
Expert answer
Hi Viktoria,
If you've owned and used the vehicle in Germany yourself for more than six months and you are moving to Ireland then no VRT should be payable. Have a read of the Transfer of Residence rules from Revenue to see if that applies to you.
If not, and the T4 is registered as a commercial vehicle, then VRT may be payable at a flat rate of just €200.
Can I get my money back on a used car?
I bought a car in April from a dealer that gave me three months of warranty. During this period I paid motor tax (400 euro) and insurance. I also had to do my NCT during which it was discovered that the car was outside the permit pollution numbers, as it was burning too much oil. Also needed to replace two ball joints and the windshield had to be replaced since I bought the car with a small crack.
I then took it back to the dealer that seemed very helpful and said it would fix the car for me since it was still in warranty.
Four weeks later my car is still there. I tried to either get my money back (he offered me €3k less than what I paid) or get another car (he does not have a car with similar price and valued my car €1k less than what I paid).
I decided to wait to get it fixed since it was not worth for me to lose money to get some money back or another car. Now he told me the entire engine needs to be replaced!
Is the engine replacement process good/bad for the longevity of the car? Do I have any legal basis to get my money back?
Thanks
Robert Alves (Drumcondra)Jul 2024 Filed under: warranty
Expert answer
Hi Robert,
That sounds like a traumatic experience - and a frustrating one. I don't feel we have enough information to understand the full story, but you should investigate the legality with the experts at the Competition and Consumer Protection Commission as they'll know the best course of action.
With regards to replacing the engine, that in itself isn't a good or bad thing so long as it is done properly and the replacement engine is in good condition. Unless it's a new or reconditioned engine there's no way to know how good the replacement is, unfortunately.
Is VAT definitely due on importing a used car?
Is VAT in fact due on second-hand vehicles purchased by private individuals - from a foreign motor dealer or from a private person in another country (say Japan)? S.10.1 of Revenue's Tax and Duty Manual (May 2024), VAT and VRT on transactions involving Motor Vehicles' reads "There is no VAT liability in Ireland" in those instances.
Brian M (Bray)Jul 2024 Filed under: importing
Expert answer
Hi Brian,
That document is confusingly laid out, because, if you look further down, in section 10.3, it clearly states that VAT is due on importation of the vehicle to the EU. In summary, no, you don't pay VAT to the Irish government when you buy the vehicle from the foreign seller, but you do on importation.
