Expert answer

Hi Damien,

That's quite the automotive journey! 

Revenue has since attempted to make things a little simpler, so don't worry about the year of the car being imported from the North. All that matters - to avoid paying VAT and import duty - is that the car was imported into the North and used there for, as Revenue puts it "a reasonable amount of time".

We believe three months is fine, though you'll need paperwork to prove all that.

Expert answer

Hi Mahmood,

Assuming you mean to avoid having to pay VAT and import duty:

In short, the "reasonable amount of time" has not been defined by Revenue, which says it will take each import on a case-by-case basis. But it's not about the previous owner having the car for that time, it's about the car being in use in Northern Ireland for that time, so if a 2010 car, for example, was registered new in NI, but the latest owner only had it a day before selling it to you, that does not matter.

Any documents you can get relating to the car's registration or importation into NI would be good, though the car's MOT history seems to be a good way to prove where it was in use as well.

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Hi Thomas,

That is actually irrelevant to the VRT calculation. VRT is based purely on the CO₂ emissions band and the Open Market Selling Price (OMSP) according to Revenue.

It's VAT and import duty that depend on the status of the car and whether it was used in the North. In short, if the car was in use in Northern Ireland and not just brought there to sell on again, there is usually no VAT or import duty due.

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Hi Mark,

Revenue don't require an MOT at any stage of the importation process. Previous MOTs can be used to show that a car imported from Northern Ireland was used there and hence may not be liable for VAT and import duty, but that is not the only way to prove the car's status. At no point does Revenue stipulate that the car must have an MOT.

Expert answer

Hi Harry,

While Revenue does not offer any specific advice to cover your situation, our understanding is that VRT – i.e. Vehicle Registration Tax – applies only to vehicles being registered in the State for the first time. If you never intend to register or use the vehicle in Ireland, then VRT should not be payable.

If you are in any doubt, you could of course remove the parts you need from the vehicle before importation and then have the rest of it disposed of without it leaving the UK.

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Hi Paddy,

BYD has not announced any models for Ireland using the second-generation Blade battery, and indeed it hasn't really confirmed which cars will definitely get such a thing anywhere in the world that we know of.

Expert answer

Hi Monica,

It really does depend on the specific vehicle, and that's what you'll need to check with Revenue. Most tippers are likely to be Category C, meaning a flat rate of €200 for VRT, but some, such as crew cabs, could be slapped with a 13.3 per cent VRT rate (of their Open Market Selling Price), so make sure you look up the official categorisation of the vehicle you're considering before committing to the purchase.

And don't forget that you could be liable for VAT and import duty as well if certain conditions are not met.

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Hi John,

I'm afraid not. Skoda Ireland confirmed as much to us. Demand is low and the VRT would make it prohibitively expensive. 

Expert answer

Hi William,

There are plenty of good new EVs on the market within budget to consider, though most are crossover or SUV-style vehicles. That's a good thing in terms of ease of access, as their door openings are usually large and the roofs are not too low. It also usually means a relatively high-set seating position, to the benefit of comfort and visibility.

We prefer to drive regular car-shaped vehicles, but there just aren't enough all-electric options, unfortunately. While there's some negativity towards SUVs in general, we reckon a compact electric SUV ticks a lot of boxes for a lot of buyers, while not being completely inefficient.

Before giving you a few potential EVs to book test drives for, I'd urge you not to focus on the range too much. Assuming you can get a home charger installed, then going by your usage as described, you'll do the vast majority of your charging at home.

Prioritising a longer-range car means getting one with a bigger - i.e. heavier - battery, which will cost more up front and result in worse efficiency day to day. Relying on the public network a few times a year is no reason to compromise your car for the rest of the time.

The first car to come to mind is the excellent Renault Scenic E-Tech electric. It's probably bigger than you need, but the long wheelbase helps with comfort, and it sits somewhere between a hatchback and an SUV in terms of design and shape. With your budget, you could probably get the larger (87kWh) battery pack or choose the smaller one and a higher specification.

Sticking with Renault for a moment, another cool option is the new Renault 4 E-Tech, launching in Ireland imminently, though it doesn't have as long a range as the Scenic.

If you can wait a little, then it's also worth considering the new Nissan Leaf. This is a really excellent car that will certainly be in budget. It's quiet and comfortable to drive and efficient, too. The Nissan Ariya is already available, but I suspect it's larger than what you were looking for. It is comfortable, though, so no harm test-driving it for yourself.

The Hyundai Ioniq 5 is another great option, with a fantastically comfortable interior, good efficiency and a decent range for the money.

I could go on and on, so let us know what you think of these by submitting another question and we'll try to narrow things down for you.

Expert answer

Hi Eduardas,

There is VRT relief on EVs with an Open Market Selling Price (OMSP) below €50,000, which that car will be comfortably below. Hence you should have no VRT at all to pay.