Expert answer

Hi Margaret,

The first examples of the C3 Aircross will arrive in the third quarter of the year according to Citroen Ireland. And yes, the 100hp petrol model will be available with a manual gearbox.

Make sure you read our reviews of the car

Expert answer

Hi Brenda,

From the information provided, it does indeed sound as if VAT and customs duty could be payable on this vehicle being imported into Ireland. That is unless the Northern Ireland dealer imported the car from GB in accordance with the requirements of the Windsor Framework. If they did there would be a customs declaration lodged in Northern Ireland by them. Ask the dealer about this. Without it, I'd certainly be worried that VAT and customs duty will be due.

Expert answer

Hi Eoghan,

A normal hearse attracts VRT at a flat rate of €200, but a “First Call Hearse” is not likely to be given that status so it will most likely be treated as the commercial vehicle it's based on. Depending on what that is, it could still be €200, or it may be 13.3 per cent of the Open Market Selling Price (OMSP - the value Revenue believes the vehicle is worth in Ireland).

Likewise, while regular ambulances are exempt from VRT, a private ambulance won't be, and it will be taxed as mentioned above.

Extra care is needed for modified vehicles so make sure you have full documentation of the conversion, including an engineer's report if one exists. Anything you can do to simplify the process once the vehicles lands in Ireland and goes for an inspection with the NCTS will save time and hassle.

Also, if the vehicle is coming from England, Scotland or Wales, you will have to pay customs duty and VAT. It's unlikely you will have to if the vehicle is coming from Northern Ireland and it has been registered and in use there for some time.

Expert answer

Hi Paul,

There seems to be some confusion on this point, with some outlets reporting 37 litres and others 55 litres. We believe the former figure is the plug-in hybrid model with the 55-litre capacity tank is only on the petrol version of this car (which is not sold in Ireland).

Expert answer

Hi Leona,

From what you've told us, the easiest thing to do here would be to change ownership of your relative's cars to you. This is simply a case of filling in section C on the back of the Vehicle Registration Certificate (VRC) for each of the vehicles and sending the VRCs off to the Vehicle Registration Unit (the address is on the VRC). This can be done online as well via www.motortax.ie.

When a vehicle changes hands, its tax arrears are wiped out, so you won't need to worry about that. And if you don't intend to use the vehicles for a time, you can declare them off the road using the Statutory Off Road Declaration (SORD). This can be done online at www.motortax.ie or at your local motor tax office.

Note: this must be done ahead of time, not after the fact, and can only be submitted for periods of up to 12 months (though it can be renewed).

That would avoid the need for motor tax if you're not using the vehicles or if you're in the midst of converting the Transporter, for example.

If that's not an option, then motor tax for the van in particular could be expensive as it will be taxed according to its engine size (read our Motor Road Tax Prices In Ireland Explained feature for full details).

In terms of insurance, multi-car policies are not common in Ireland, unfortunately, so you'll need to do some ringing around or employ the services of a good insurance broker. And be aware that it can be tricky to get private insurance on a commercial vehicle.

Come back to us if you want us to go into more depth on any of this.

Expert answer

Hi Slawek,

We've found Revenue's VRT estimator to be lacking in a lot of ways and it certainly doesn't list all makes and models for all years.

Let's break down the figures.

First up, the NOx levy quoted by vrt.ie (€2,650) is actually the maximum possible charged for a vehicle with a diesel engine. Neither of the examples you provided will emit enough NOx to warrant that, though you will need to have proof of their official figure to avoid paying the maximum. We'd estimate that a NOx levy of about €250 is more realistic in this case.

Be careful with the CO₂ figures. The 164g/km rating quoted for the second vehicle appears to be the old NEDC figure and Revenue will actually apply an “uplift” formula (see our Guide to Importing Cars from the UK feature for that) to bring it up to an equivalent WLTP rating. It comes out as 204g/km, meaning VRT at 41 per cent.

In your first example, this appears to have been done already, resulting in the 215g/km rating.

In both cases, that would mean VRT at 41 per cent of the OMSP, the Open Market Selling Price.

Now this is where things become less clear. The OMSP is not the asking price of the car, or even the price you pay for it, but the value Revenue places on it as a vehicle registered in Ireland and on sale here. It's not easy to estimate for relatively rare vehicles. For the purposes of our calculation, let's say €45,000. At 41 per cent, the VRT on that would be €18,450.

Obviously that could go up or down depending on how much Revenue believes the vehicle is worth, but we're certain of the 41 per cent VRT rate, unfortunately.

Expert answer

Hi Claire,

For some vans the VRT is 13.3 per cent of the Open Market Selling Price, but for larger vans such as the Sprinter it should be the flat €200 rate.

As for the paperwork, ideally, you'd have the customs declaration paperwork for when the van entered Northern Ireland, but if that is not available then the vehicle registration certificate (V5C) showing previous owners and the van's MOT history should be sufficient to prove its use in the North since 2018. Get as much information and paperwork as possible from the seller.

Expert answer

Hi Ed,

The only tax rate that is exactly €400 is for cars registered between 2008 and 2021 with CO₂ emissions of 141-155g/km. If the car in question actually emits 199g/km then there does appear to have been a mistake made.

Unfortunately, that has no bearing on what would happen if you imported such a car yourself. In fact, if the 199g/km rating is according to the old “NEDC” system, then Revenue will uplift it to an equivalent WLTP figure for VRT and tax calculations. It comes out as 298g/km, meaning a potential €2,400 per year motor tax bill.

If the 199g/km is actually the WLTP figure, then the annual bill is a more palatable €790.

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.