Expert answer

Hi Gerrit,

Unfortunately, that's not likely to be correct. The Open Market Selling Price (OMSP) is something that Revenue in Ireland come up with, based on what they believe the car to be worth in Ireland. It rarely is directly related to the amount you pay for the car in the North. 

You'll need to take a look around the Irish classifieds to see if you can find similar cars for sale already registered in Ireland. That will give you a rough approximation of the OMSP. Then you apply the 41 per cent to that. Even so, Revenue's figure might be dramatically different - especially on such a rare car. 

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Hi Ger,

Only if the car is VAT-qualifying (usually an ex-company car or demo) and the invoice clearly shows a separate VAT amount. Most cars sold by dealers in the UK are through the VAT Margin Scheme where the dealer only pays VAT on their profit margin. That VAT cannot be reclaimed on export of the car.

Before committing to a sale, talk through this with the dealer in question.

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Hi Gerrit,

For a car such as that, which was registered new in Northern Ireland, you will only have to pay VRT (at 41 per cent of the car's Open Market Selling Price - OMSP - most likely) and the NOx levy. No VAT or import duty should be payable.

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Hi Joe,

You don’t have to fill in any forms before going to Northern Ireland to buy a car, but you will need to ensure you sort out the paperwork before bringing it south. You’ll need proof of purchase, the V5C document and of course proof of your own identity and address.

If the car was previously brought into the North from Great Britain, as a used car, then you’ll also need to check that it was imported properly and used by a private motorist. So long as it wasn’t just imported by the dealer and sold on - and you will need to prove that - then you shouldn’t have to pay any VAT or import duty.

You will of course be liable for VRT and the NOx levy.

Book an appointment with the NCTS for within 30 days of its arrival. There the car will be assessed for the VRT liability, so you’ll need to present all your paperwork then.

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Hi Michelle,

The IVA (Individual Vehicle Approval) is a UK-specific thing and it does not apply to cars brought into Ireland. In any case, the Jimny was sold in the UK and Ireland so there’s nothing unusual with it.

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Hi Denis,

Assuming the van was in use in Northern Ireland, not just brought in by a dealer to sell on (and you’ll need paperwork to prove this), then you should only have to pay VRT. That’s at 13.3 per cent of the OMSP (Open Market Selling Price), which is a figure Revenue in Ireland determines that may not be anything like what you’re actually paying for the van.

If Revenue say it’s worth, for example, €11,000, then the VRT bill would be €1,463.

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Hi Ed,

We put your question to Kia Ireland and it pointed out that it has no association with Kia UK - where the GT-line S is a regular trim level - and it decides its own trims lines and paint colours based on demand from Irish buyers.

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Hi Paul,

We need two things to estimate the VRT (and please note that we can only provide an estimate, and you need to take all factors into account for yourself). First is the CO₂ emissions rating to determine the VRT band. That will vary from model to model, even for a single variant such as the 530d.

Our data shows that car has an NEDC CO₂ rating of around 139g/km, but Revenue will ‘uplift’ that using its formula in a bid to make it comparable to WLTP-rated cars. That means it considers it to have CO₂ emissions of about 172g/km on importation.

This means Band 19 for VRT at 35 per cent.

That’s 35 per cent of the OMSP, the Open Market Selling Price as determined by Revenue, which is not always very easy to guess at, but a quick look at Irish classifieds suggests in and around €18,000, meaning VRT of €6,300.

Don’t forget you’ll be liable for the NOx levy as well, which will be high for that car.

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Hi Joanne,

No, we don’t think that would be possible unless you have a place of residence in the UK as well as here that the transaction could be done through. Also, it’s likely to violate the terms of any car finance agreement to take it out of the country and register it in another one - which you would have to do to use the car in Ireland.

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Hi Michael,

When relocating to Ireland from the UK, you may be eligible for an exemption from Vehicle Registration Tax (VRT) under the Transfer of Residence (TOR) relief, provided certain conditions are met. However, the guidelines primarily address the importation of a single vehicle, and information regarding exemptions for multiple vehicles is lacking.

I can only suggest you attempt to send a query to Revenue on this before you bring the vehicles in.