Expert answer

Hi Ger,

There isn't a strict list of required documents as the situation depends on the car itself and when it was first brought into or registered in the North. There's no such thing as too much information, however, so gather what you can.

For the NCT VRT inspection you will need:

• The UK logbook (V5C)
• Purchase invoice or receipt
• Proof of identity
• Proof of address
• PPS number

To ensure that no VAT or import duty are payable, obtain the car's MOT test history (showing that it was used in the North) or any information relating to a customs declaration in the North if the car was imported there as a used vehicle by a dealer or the previous owner.

And always check with Revenue before you commit to bringing the car over the border.

Expert answer

Hi Conor, 

The information you've provided suggests that the Premium SV model emits 81-100g/km, while the SV emits 121-130g/km. It sounds to us like you're comparing cars with different engines completely.

Expert answer

Hi Karl,

It'll be in the top VRT band for a start, at 41 per cent of the Open Market Selling Price (OMSP). That, unfortunately, is not the price you pay for the car in the UK, but the value Revenue believes the car to be worth after registration in Ireland. It's not easy to estimate for an older and rare car such as yours, but for example, if we guessed at €7,500, then the VRT would be €3,075.

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Hi Ian,

Our understanding is that, if you can prove that your cousin used the car for those six months in the North, then no VAT or import duty will be payable in importation south of the border.

I urge you to check the details of this with Revenue before committing. 

Expert answer

Hi Lisa,

It does not sound like the dealer imported the car according to the Windsor Framework (do ask them) and it does not sound like the car was used for "a reasonable amount of time" after importation into the North so going on the little information above, we'd have to assume that yes, you would be liable for VAT on importing that car, plus import duty, VRT and the NOx levy.

Read our Guide to importing a car from Northern Ireland for more

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Not yet, Breda, but we would be very surprised if it doesn't arrive here as a brand in 2026 as there appears to be huge interest in it. 

Expert answer

Hi Patrick,

This is quite a unique situation so I'd suggest the best thing to do is talk to Revenue. My feeling is that you should be fine so long as your permanent place of residence has been the UK, regardless of your business interests in Ireland. You'll just need paperwork to show that.

The complication with transferring the vehicles to your partner is that they must be owned for at least six months before the move, so if you're not moving back for a while it's a possible option. Make sure you read all the rules carefully though.

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Hi Mark,

All three are represented here still.

Lotus Dublin is run by the Joe Duffy Group and it's based in Airside Motor Park in Dublin.

GWM only has the Ora brand here at the minute, with plenty of dealers listed on the GWM Ora Ireland website.

Morgans are distributed by Edgewood Automotive in Cork.

Expert answer

Hi John,

As the car is less than six months old, VAT will be due on it. If you can wait a while, it won't be. No customs duty will be applicable, however, regardless. VRT will of course be payable at the appropriate rate.

Expert answer

Hi Derek,

Based on the information you've given us, I do not believe there is any way you can avoid the VRT in this case.

It is quite possible that no VAT will be payable on the Hilux, however, regardless of your status. If the Hilux has been registered and used in the North for “a reasonable amount of time” (according to Revenue) then no VAT or import duty will be payable. Essentially, so long as a car dealer in the North didn't just import it there to sell it on to someone south of the border it should be fine.

You'll need paperwork to prove it has been used in Northern Ireland of course.