Expert answer

Hi David,

Yes, our understanding is that VAT and import duty will not be required on that car.

I'd suggest you obtain as much information as possible in terms of documentation that might prove the car has been in the North since 2020. If that information is on the V5C then it should indeed be sufficient. 

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Hi Matthew,

I'm afraid it's not as simple as that at all. Take a read of our Guide to importing a car from Northern Ireland to fully understand the situation.

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Hi John,

Yes, you should also be liable for VAT at 23 per cent (of the price you pay for the vehicle plus the cost to ship it to Ireland), and import duty at 10 per cent. 

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Hi James,

You've not told us which engine this car has, and that's crucial to the calculations as we need that to look up the official NOx rating. Once you've done that, you can calculate the NOx levy using the formula on our How Much VRT Is Paid In Ireland page.

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Hi Rory,

The answer is thankfully pretty straightforward. No, there’s no upper limit on the number of cars you can bring in, but you have to make sure that they all qualify for VRT relief under the regulations.

Full response from Revenue below:

"When transferring residence into the State, a person can apply for relief from Vehicle Registration Tax (VRT) for their personal vehicles.  Whilst there is no limit on the number of personal vehicles in respect of which an individual can avail of Transfer of Residence relief, each vehicle must individually fulfil all qualifying criteria. One of these qualifying criteria requires that the vehicle must be in use by the applicant for a period of 185 days prior to their relocation."

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Hi Philip,

The Prius is due to land in Ireland in June so I'd expect cars available to test in dealers by early July. Have you seen our first drive review of the car?

And yes, you're right about the Mitsubishi - the brand is no longer being sold here.

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Hi David,

The good news is that you should be able to claim back the VAT. Because VAT now applies to all vehicles imported into Ireland from the UK, basically, you’re paying the VAT at the point of entry, at the standard rate of 23 per cent, so if you’re a VAT-registered company you should be able to claim that back as normal. Obviously, double check with your company accountant. 

You will be liable for VRT though, which will be charged at 13.3 per cent of the OMSP (Open Market Selling Price). 

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Hi Martin,

The issue is availability from the factory, I'm afraid. So as not to raise expectations, Skoda Ireland took the decision to remove the cars from the website. We got this response when asking about the situation:

"Semiconductors are still a challenge.  As the iV models are semiconductor heavy we are finding it challenging securing production at present in particular for these versions. As a result, orders may get delayed and lead times uncertain. "

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Hi Tony,

You should be fine, as if a vehicle is eligible for VRT exemption because of a transfer of residence, then it should also qualify for exemption for VAT and customs duty. 

According to Revenue: “If you are transferring your normal residence from outside the European Union (EU) to Ireland, you may be able to claim relief from Customs Duty and Value-Added Tax (VAT). This relief applies to imports of the following: certain personal property and household effects, including those of members of your household bicycles and motor cycles, private cars, trailers, caravans, pleasure craft and private aeroplanes.”

Just get all your paperwork in order and it should be fine. 

Expert answer

Hi Fiona,

If the bike has been in Northern Ireland since 2007 then it shouldn’t be liable for VAT, only VRT. However, if the odometer has also been reset to reflect the new engine mileage of 50km then VAT will be payable. It's possible that won't be noticed, but you shouldn't gamble on that of course.