Expert answer

Hi Bart,

Revenue itself states that the information on its website is for guidance only, so you have no comeback with it. Saying all that, if it gives an OMSP (Open Market Selling Price) for the same car on there, then that is likely to be quite a good guide. 

For cars coming from Japan, however, they will ask for proof of the CO₂ and NOx emissions, so that's the tricky part. Make sure you get that documentation from the seller before proceeding.

Expert answer

Hi Shane,

Yes, that's correct (though don't forget about the NOx levy as well). Just make sure you can prove the car has been used in the North since new.

Expert answer

Hi Fiona,

The Single Administrative Document (SAD) is the standard EU customs declaration form. It records the details of goods being imported or exported and proves that customs obligations (VAT, duty, etc.) have been met.

For cars coming from Great Britain into Northern Ireland, a SAD is generated automatically when the HMRC Supplementary Declaration is completed through the Trader Support Service (TSS). Most buyers never see it, but Revenue can request a copy if they want extra proof that a vehicle has cleared customs correctly.

In most cases you won't need to show an SAD when presenting the car for a VRT inspection. Revenue usually accepts the HMRC Supplementary Declaration together with the V5C as proof that the car was lawfully imported into Northern Ireland and is in free circulation under the Windsor Framework.

If the car's paperwork was processed by a customs agent, they can electronically submit the SAD on your behalf, as it should already exist given the HMRC Supplementary Declaration has already been processed.

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.

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. 

Expert answer

Hi Pat,

As it's an EV and likely to be valued well within €40,000 by Revenue, then there should be no VRT to pay on importation. That's the easy part.

If this car has been imported properly by the dealer according to the Windsor Framework, then no VAT or import duty will be payable on importing it south of the border. The dealer will understand what you mean when you ask them about that and they should be able to provide paperwork to prove it. You will need that proof.

The other way the car may not attract VAT and import duty is if it was actually an original Northern Ireland car from day one or imported into the North and used there for a “reasonable amount of time” (Revenue's wording) by someone.

If, however, the dealer brought the car in from England, Scotland or Wales purely to sell on, without going through the Windsor Framework process first, then you are likely to be liable for 23 per cent VAT and 10 per cent import duty, so make sure you have all the paperwork and facts before committing to buying the car.

Expert answer

Hi Dave,

Given you'll be on the motorway for an hour each way, presumably a few days a week at least, a diesel car seems to make the most sense in your case.

We'd also suggest that you stick to a car rather than an SUV as it will be better to drive, generally more comfortable and definitely more efficient.

Scouring the classifieds for options, here's what we reckon might suit:

Honda Civic 1.6 diesel
Hyundai i40 1.7 diesel
Kia Optima 1.6 diesel
SEAT Leon 1.6 diesel
Skoda Octavia 1.6 diesel
Volkswagen Passat 2.0 diesel
Volkswagen Golf 1.6 diesel

Come back to us if you'd actually rather stick with a premium marque. The above are a good bet in general when it comes to reliability, though as ever, take your time to choose a good example with a detailed service history, and take test drives as well.

Expert answer

Hi Mary,

There's loads of choice on the market at that price level, and one car that stands out as potentially perfect for you is the Honda Jazz. Manual versions are rarer, but they do exist. The seating position should be a little higher than your Rio's, but it's still a car that handles well in the corners rather than a lofty SUV. The rear seats have loads of versatility built into them as well.

If you found your Kia dependable, a natural replacement could be the Kia Venga, a kind of tall hatchback. The Hyundai ix20 is effectively the same car, and they're not bad, though probably won't tick the "bit of horsepower" box for you...

Let me know if we're on the right track and if you need help narrowing down your search. 

Expert answer

Hi Ciara,

In general, larger cars come with better seats, and the Auris is in a class above the Clio in size terms so that would normally hold true. However, there's two years between these cars and over 100,000km, to the benefit of the Clio, and that really goes against the Toyota as its seats (and everything else of course) will have been through a lot more use. On top of that, the Clio is one of the bigger and more substantial cars in its sector.

In this case, and without knowing anything about the condition or service history of both (just as important as mileage and year), I'd suggest the Clio would be a better bet for you. Both are similarly economical.

A quick look on Carzone.ie for a diesel hatchback for under €9,000 reveals plenty of good alternatives to the above, including the Nissan Note and Pulsar and Honda Civic. There are loads of others with higher mileages on the clock already. From what I've seen, the Honda Civic seems like a really good option.

Expert answer

Hi Raymond,

Following on from our separate conversation, you've confirmed that car is on a Northern Ireland number plate, so I'd assume it has been used in the North by a private individual for quite some time. A quick check of the UK's MOT history service confirms the car was tested in the North since at least 2018.

You'll need documentation to prove all this on importation, but it would appear that you will not be liable for VAT or import duty on this car.

So then it's just VRT and the NOx levy.

It would appear that the NOx rating is 23mg/km, which means a bill of €150 if that's correct.

The CO₂ rating appears to be 190g/km, though that would be on the old pre-WLTP system and it needs to be 'uplifted' by Revenue's calculations. That would bring it into the top band, at 41 per cent of the OMSP (Open Market Selling Price). The OMSP is the value Revenue believes the car to be worth on the Irish market, and it's not always an easy figure to guess accurately.

There don't see to be many similar cars on sale in Ireland now so our job is made more difficult by that. If you assume an OMSP of €12,000 as a worst case then VRT would be 41 per cent of that, at €4,920. Obviously, that final figure depends massively on the OMSP.

Hope that helps