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. 

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.

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.

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.

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.

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.

Expert answer

Hi there,

If I understand correctly, the car was registered as new in Northern Ireland in 2021 - i.e. not first registered in the rest of Great Britain before being brought in. If so, and you can prove that, then the dealer is correct and no VAT or import duty should be payable.

Expert answer

Hi David,

The year of the camper isn't as important as when it arrived into Northern Ireland. And in fact, if you can prove that it has been used privately by someone living in Northern Ireland "for a reasonable amount of time" (Revenue's words, not ours), then no VAT or import duty will be payable, just VRT. For campers that's a flat rate of just €200.

Expert answer

Hi Mike,

Without any more information than that it's difficult to estimate your car's value. For example, there are 2018 X-Trails for sale on Carzone.ie ranging in asking price from about €20,000 to not far off €30,000. Take a look on there and try to find a selection of cars close to yours in terms of specification and mileage for an estimate. 

And we'd recommend Carzone.ie as well to sell your car. If you're buying the camper from a dealer they may take the X-Trail as part-exchange, but you'll get more for it selling it privately. 

Expert answer

Hi Dee,

There does not seem to be a simple rule such as that. Revenue says that if a car has been used privately "for a reasonable amount of time" in the North - and you can prove it - then no VAT or import duty is payable, just VRT.