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.

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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. 

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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.

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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

Expert answer

Hi David,

It's a tricky time for choosing a new car in your situation for sure, especially given your high mileage. I feel that a diesel would still be a little more economical for you than the latest hybrids unless you keep your speeds down. If you spend most of that at 120km/h then a good diesel is hard to beat from an economy point of view. Saying that, the Corolla and new Civic are both very efficient cars and, if you adapt your driving style to their powertrains, then it is possible to return some trully outstanding fuel economy figures. And it must be said, with one eye on future values, a hybrid might be a more shrewd choice.

In your situation as described, I'd shy away from purely-electric cars for now as well. I'd be worried about relying on the public charging network to support such high mileage.

Expert answer

Hi John,

This is a bit tricky, because if you’re going by the rules, the moped should have been registered and imported properly in 1990, or declared off-the-road through the SORN process. By not originally registering there are some pretty stiff fines and penalties for not registering a vehicle and paying the VRT in time. For motorcycles, it’s 20 per cent of the original cost of VRT for the first 30 days overdue, then 40 per cent if it’s more than six-months overdue, and then five per cent of the original penalty added PER MONTH that it’s still overdue after that. That could all add up to an awful lot of money.

If you can prove that it has never been used on the road (which will be tricky) and, given that it’s such an old case, you might get let off, but Revenue tend to be very strict about these things, so I would be prepared to pay a pretty hefty bill unfortunately.

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Hi Declan,

Unfortunately, this is the way things have gone now. Revenue were being relatively generous (relatively is of course a relative term…) in the first couple of weeks of January for people who’d imported in December and been unable to get an inspection date until January, but that grace period seems now to have passed.

Given that the car didn’t come into your possession until after Jan 1st, I don’t think they’ll give you a break on it, I’m afraid, and of course it’s not that you’re paying extra in VRT (although you are, a little, of course thanks to the switch to WLTP emissions), you’re actually paying extra in VAT and import duty thanks to Brexit. I wish I could give you better news, but these are the perils of importing a car.

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Hi Miklos,

According to the Honda Ireland website, the colours are Crystal Black Pearl, Brilliant Sporty Blue Metallic, Rallye Red, Polished Metal Metallic and Sonic Grey Pearl.

Expert answer

Hi John,

One known issue in those hybrid Fits/Jazzes affects the relay for the air conditioning compressor clutch. It can lead to battery discharging, etc. Might be worth investigating that.