Expert answer

Hi Alan,

This is potentially possible, but not the default and it depends on a number of factors. The first of which is whether the dealer selling the car is operating under the 'VAT margin scheme', where VAT is paid on their profit, not the total cost of the car. If that's the case, then forget it.

If they're not, and the car is “VAT-qualifying”, then your suggestion is possible, so long as the seller is willing to rate the car for zero VAT on export. There's nothing compelling them to do that, so best thing to do is start a conversation with the dealer at an early stage about this whole process. Most Northern Irish dealers are now well-versed in the intricacies surrounding exporting cars to the Republic of Ireland.

Expert answer

Hi Mark,

Morgan is distributed by Edgewood Automotive in Co. Cork, though obviously it's a niche brand.

Lotus cars are no longer on sale in the Republic for some reason, so you'd have to go to Belfast to get one.

GWM Ora still has a few dealers, but only one model to sell and no change on that for quite some time now.

Subaru dealers are awaiting news on a raft of new models that should be more competitive.

Expert answer

Hi David,

If you are buying a used car from a garage in Northern Ireland that originally came from Great Britain, the key question is whether it has been properly customs-cleared into Northern Ireland. In your case, the garage has confirmed that it used the Trader Support Service (TSS) to bring the car in, and it has the paperwork to show that. That means the car is considered to be in 'free circulation' in Northern Ireland under the Windsor Framework.

When you purchase it from the NI garage and bring it into the Republic, you will not have to pay Irish VAT or customs duty, even though the car is still on GB plates. What you will have to pay is Vehicle Registration Tax (VRT) and, if applicable, the NOx levy when registering the car through the NCTS system, as you mentioned.

The important thing is to ensure you receive and keep the TSS documentation from the garage, as Revenue can ask to see it when you register the car. Without that proof, Irish VAT and customs charges could potentially be applied.

Expert answer

Hi Sean,

It is of course possible to do this, but I'm not convinced it's worth all the extra hassle, and it might even cost more...

If you buy a new car in the North, you will be charged VAT there at 20 per cent, then also VAT - at 23 per cent - and VRT on importation to Ireland. We don't believe there is a way, as a private individual, to buy a new car VAT-free in the North. This method likely makes the car more expensive than just buying it from an Irish dealer.

As a demo in the North, it may be possible that the car would be classified as 'VAT-qualifying', and hence the UK VAT could be reclaimable, but that very much depends on how the dealer treated the VAT throughout.

Even so, you are highly likely to be liable for VAT and import duty, along with VRT of course.

As an EV, VRT is seven per cent of the OMSP (Open Market Selling Price), which will be the retail price in Ireland of the car, not what you pay for it in the North. I.e. the OMSP would be €179,000 as on audi.ie today and VRT would be €12,530 - assuming there are no optional extras added...

We don't believe import duty would be payable in the situation where you buy a new car in the North, but for a used model it can be 10 per cent of the customs value, which is defined as the purchase price plus cost of shipping and insurance, all before VAT is applied.

Expert answer

Hi Pete,

The process is the exact same as for a running car. You will need to make an appointment with the NCTS and have the car inspected, and pay VRT, even if it is indeed on a trailer or recovery truck.

If the Ford is over 30 years old the VRT will only be €200 in any case.

Expert answer

Hi Conor,

Our understanding is that it will be good enough to show that the car has been in use, even if it was a company car. Essentially, once the car has not been brought in by a car dealer to sell on right away it is likely to be exempt from VAT and import duty.

As ever, we encourage would-be importers to check their individual case with Revenue direct before committing to a purchase.

Expert answer

Hi Noel,

Skoda has already registered 810 of them this year, against 954 registered in the entire of 2024. Here are the figures for further back, for comparison:

2023: 1,325
2022: 746
2021: 925
2020: 939
2019: 1,376
2018: 1,496
2017: 1,746
2016: 1,850
2015: 1,105 (coinciding with the introduction of a new generation)

An increase in the sales of SUVs probably accounts for the overall reduction in the Superb's popularity over the past decade, as has happened with all big cars.

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.

Expert answer

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 James,

Yes in theory, within certain conditions, though the key thing here is that the vehicle is being bought by the business to be used by the business. You can't use your business's Irish VAT number to avoid VAT on a private car purchase in this manner.

If you are buying it for the business, then it's worth seeking out a VAT-qualifying car, though of course you still pay VRT etc no matter what.