Looking at a Mercedes C-Class in the North...
Looking at purchasing a 2018 Mercedes C-Class from Northern Ireland.
The car was first registered in the UK but was sold then and in Northern Ireland since May 2021 to the person I am thinking of purchasing from. It states on the Revenue website that if the vehicle was previously in use in Northern Ireland for a reasonable amount of time and I can provide copy of the V5 showing last registered keeper and the date it was registered to them and an MOT history I won't have to pay additional customs and VAT.
Would three years suffice as a reasonable amount of time?
Lisa M (Clare)Aug 2024 Filed under: importing
Expert answer
Hi Lisa,
Yes, three years certainly counts as a reasonable amount of time. It's always worth double-checking the facts with Revenue before committing to the purchase, though.
Can you clarify importing an EV from the North?
I’m getting pretty confused even reading your guide on importing cars into Ireland from NI. I get that cars registered before 2021 are exempt from VAT and duty, but after that, are electric and hybrid vehicles also exempt from VAT and duty?
Matthew Pierce (Dublin)Aug 2024 Filed under: importing
Expert answer
Hi Matthew,
The rules on VAT and import duty don't vary between different types of cars or powertrains.
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.
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."
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.
Can I import this car from the North without duty and VAT?
I am considering buying a car in Northern Ireland. The car was originally a UK vehicle but was imported/registered in the North since Apr 2023. Would duty and VAT be owed on this vehicle or would the '90-day rule' apply?
Thanks.
Peter Dennison (Kildare)Jul 2024 Filed under: importing
Expert answer
Hi Peter,
Revenue's rules are complicated, but our interpretation of them suggests that car would attract duty and VAT on importation south. The '90-day rule' applies to cars brought into the North after 1 May 2023.
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.
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.
I just won a Mitsubishi Shogun!
Hi
I just won a prize of a Mitsubishi Shogun 3.2. I worked out the VRT at just over €400 is this about right? I want to take out the back seats and use it as a commercial SUV as I have a car already and I just want to use it to tow stuff. It was first registered in March 2010 and has 150,000 miles on the clock. What are the steps I have to take? The car was delivered to me today.
Anita Jackson (Schull)Jul 2024 Filed under: importing
Expert answer
Hi Anita,
I'm not sure we have all the information here, but if I understand it correctly, it's a UK or Northern Ireland registered car that you've won and you're living in Ireland.
If it is registered as a passenger car then you'll have to import it as that and pay VRT and the NOx levy at least. If it was used in the North by someone other than a car dealer then that should be it, but if it has come from England, Scotland or Wales then you'll also have to pay VAT and import duty.
With such an old diesel, the NOx levy could be up to €4,850, and I'm not sure how you calculated €400 for VRT. It's likely to be in the top band at 41 per cent of the Open Market Selling Price (i.e. the value Revenue places on the car in Ireland). Even if it's deemed to be worth only €5,000 (which is unlikely), the VRT would be €2,050.
If you decide to pay all these costs and register the Shogun here, then you can go about converting it to a commercial SUV, but that won't be cheap either I'm afraid as the work has to be certified afterwards.