Expert answer

Hi John,

There's no way to know for sure the exact VRT due until the car is brought for inspection at an NCT centre after importing it. Even if the car appears on Revenue's site, there are disclaimers on there indicating that it's an estimate only.

To make your own estimate, you'll need to have the CO₂ figure of the specific car you're looking at and you'll need to guess what Revenue will say the Open Market Selling Price (OMSP) is for that car.

The latter is the figure Revenue believes the car to be worth as an Irish car selling on the open market today. It's not easy to estimate for a relatively rare model such as the A3 Cabriolet. We found one from 2014 listed on Carzone for about €16,000, which is probably as good a starting point as any.

Watch out with the CO₂ figure. The official figure for a 2014 car is likely to be according to the old “NEDC” system and unless a WLTP figure is available Revenue will use its “uplifting” formula to bring the CO₂ up. You'll find that formula in our Guide to Importing Cars from the UK page (it applies no matter where the car is coming from).

Once you have your CO₂ figure you can look up the VRT band and percentage on our How Much VRT is Paid in Ireland? page. The VRT due will then be that percentage of the OMSP.

The NOx levy is separate to this calculation – though payable at the same time. It's not so easy to look the NOx emissions up and hopefully the car in question has a certificate of conformity with the information on it. There's a bit about that on the Guide to Importing Cars from the UK page mentioned above that again applies no matter where the car is coming from.

Hopefully that all helps. If you want us to assist with the calculations, come back to us with as much detail as possible on the car in question.

Expert answer

Hi Hayley,

If the car was properly imported into the North by the current owner to be used in Northern Ireland (as opposed to being brought in for resale by a car dealer), and you can prove that, then no customs duty or VAT will be payable. If not, then VAT will indeed be 23 per cent, while customs duty is 10 per cent. Those will definitely be due if you bring the car from England, Scotland or Wales.

Either way you shouldn't have any VRT to worry about as there's up to €5,000 relief for cars worth less than €40,000 in Ireland.

Expert answer

Hi Chris,

Assuming the vehicles are registered in your name and you qualify for Transfer of Residence (ToR) relief, the following steps must be completed:

1 - Apply for ToR relief by following the steps on Revenue's Moving to live in Ireland from outside the EU page. After completing this, you'll receive a reference number or ToR approval letter, ensuring no customs duty or VAT are due. 

2 - Book an appointment at NCTS.ie to have the cars inspected. Even if eligible for ToR with no VRT due, you still need this step. You'll then get Irish registration numbers to get plates made. 

3 - Tax the cars on Motor Tax Online and the Irish registration certificates will come in the post. 

For the latter steps you'll need the following:

- Original V5C 'logbook' for the cars

- Proof of Irish address

- Photo ID

You should start the ToR process immediately as you are supposed to book an appointment with the NCTS within seven days of arrival in Ireland and then complete the process within 30 days.

One word of caution though, and perhaps it's worth a call to Revenue in Ireland on this, but the above guidelines are correct when bringing one car into Ireland that you own. There is no specific guidance in the public realm for bringing more than one vehicle with you. In theory it should make no difference how many cars you bring in, but it's worth checking that before you commit to the process to avoid unnecessary costs.

Do let us know how you get on.

Expert answer

Hi Tim,

Try one of the Irish car history websites such as Cartell.ie. You will have to pay for a detailed history. 

Expert answer

Hi Alex,

I'm afraid VRT rates are the same regardless of where the car comes from. They apply to the first time a car is registered in Ireland

Expert answer

Hi Gary,

Assuming you mean the current 'G60' model then I'm afraid the answer is no. When it was first unveiled, BMW Ireland indicated that no diesel version would be sold here and we double-checked that just now before answering this question. 

Expert answer

Hi Elliott,

We can help estimate, but remember some variables are beyond our control. You'll need the CO₂ rating for the VRT band and the OMSP (Open Market Selling Price), which isn't fixed or directly tied to your car's purchase price. It's Revenue's estimated selling price in Ireland and can be hard to predict. Also, if the car has many extras, Revenue will increase the OMSP.

I believe the CO₂ rating for that 4 Series should put the car into Band 9, at 15.25 per cent.

Taking €18,000 as the example OMSP, that would mean a VRT bill of €2,745.

Don't forget the NOx levy and, depending on where you're importing the car from, VAT and customs duty as well.

Expert answer

Hi Angelo,

Without the full details it sounds like this is more a question for the institution you're hoping to get the loan from than us - and it depends on so many factors. A few thoughts:

- It would not be possible to obtain a UK car loan without a UK address.

- If you have a UK address, it may be possible to get a car loan from a bank or similar as they are unlikely to check where the car is actually registered. They're not likely to be bothered about that either as the car is rarely considered to be collateral in such circumstances.

- If, however, you mean car finance - PCP or hire purchase for example - then the car would have to be bought and registered in the same country as that in which the finance is taken out. If you are actually living in Ireland as well as working here, then the car would have to be reregistered here on importation, which is highly likely to be against the terms of the finance agreement.

- Finally, if you are a UK citizen that is working remotely for an Irish company, and you are looking to buy a UK car for use in the UK, then there should be no issues. Every finance institution will have its own rules on lending of course, but so long as you can show you have the means to repay the loan, it shouldn't matter which country the money is coming from.

Expert answer

Hi Norman,

In most cases, UK insurance companies do not classify a car brought over from Northern Ireland to Great Britain (England, Scotland, or Wales) as an import. This is because Northern Ireland is part of the UK, and cars registered there already meet UK standards.

Some insurers may ask if the car was first registered outside 'Great Britain' (which would mean those brought from Northern Ireland as well) and might require additional information. 

If the car was originally imported into Northern Ireland (e.g. from the Republic of Ireland or elsewhere), insurers might classify it as an import, but we wouldn't worry massively about that one.

Expert answer

Hi Patrick,

The good news is that, as the car was registered before 2021 in Northern Ireland - and presumably has been there ever since - no customs duty or VAT is payable at all, just VRT and the NOx levy.

You will need paperwork from the seller to prove its status in the North, but otherwise you just bring it in and book it in for an inspection at an NCT centre to get your VRT bill etc. before registering it.