Expert answer

Hi John,

Not all cars are on the Revenue VRT website, unfortunately, so you may have to estimate the car's value in Ireland (i.e. what it might sell for here after importation). Revenue calls that the Open Market Selling Price (OMSP) and it bases its VRT calculations on that and the VRT band the car sits in due to its official CO₂ emissions rating.

On top of that, you will have to pay import duty and VAT and the NOx levy.

I suggest you have a read of these guides, as the same applies to cars coming from Japan:

How Much VRT is Paid in Ireland?
Motor Road Tax Prices in Ireland Explained
Guide To Importing Cars From The UK

And this: Guide to buying Japanese imports

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Hi Raymond,

Full details of the Irish lineup for the new Fiat Grande Panda have yet to be confirmed, but so far all versions revealed - fully electric and hybrid - are automatic.

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Hi Chris,

First up, if the NI car has already been imported into Ireland and has an Irish registration on it then it is no different to buying any other used car.

However, if the car has a Northern Irish registration still, and has not gone through the importation process, then you need to be careful when buying it from someone in Ireland. By the letter of the law, they should complete the importation process before selling the car on here.

Aside from that, whether VAT is then payable (and import/customs duty) depends on the car's history. If it can be proven to have been in use in Northern Ireland for, as Revenue puts it, “a reasonable amount of time”, then VAT and import duty are unlikely to be payable. Essentially, so long as the car was not just brought to NI from the rest of the UK to be sold on immediately, then VAT and import duty shouldn't be charged. You would be responsible for proving this.

Of course, VRT and the NOx levy will be due no matter what.

Expert answer

Hi William,

Kia Ireland confirmed to us that it can't order a car to the specification another country offers it in – Irish buyers can have the Kia Sportage HEV as a K3 or GT-Line.

You could of course import one from Northern Ireland, though there's a lot of hassle involved, and hence cost. And it will limit how you pay for the car in terms of finance and a trade-in.

The new Sportage in GT-Line S Hybrid spec (front-wheel drive) in the UK is currently listed at £42,175 and the CO₂ emissions rating is 130g/km.

Based on the €53,000 price of the regular GT-Line model in Ireland, let's assume Revenue places an Open Market Selling Price (OMSP) of €58,000 on the GT-Line S.

At 130g/km, the Sportage would be in Band 12 for VRT, at 17.5 per cent of the OMSP – i.e. €10,150. The actual figure paid could go up or down dependant on Revenue's determination of the OMSP – which would only happen after the car is presented for inspection with the NCTS within 30 days of arrival in Ireland.

The NOx levy will be on top of that, but likely only a few hundred Euro.

It's trickier to calculate the VAT and import/customs duty. We believe that import duty at 10 per cent will be required, but what that's calculated against depends on how the car is treated for VAT.

If the seller does not zero-rate the car for VAT for export, then you'd pay UK VAT within that £42,175 price and also Irish VAT on top when you import it. That would make it prohibitively expensive.

Assuming you could get the dealer to zero-rate the car, and UK VAT is 20 per cent, that means the value of it with the VAT knocked off is £35,146. At today's exchange rates, that's about €40,500.

Import/customs duty of 10 per cent is therefore €4,050.

Now, you will have to pay Irish VAT, and this will be charged as 23 per cent of the cost of the car plus the import duty, i.e. €44,550, so the VAT works out as about €10,246.

Totting it all up in Euro:

Pay the dealer (if they zero-rate for VAT): €40,500
VRT based on OMSP assumption: €10,150
Import duty: €4,050
Irish VAT: €10,246

Add those up and it comes out at €64,946, and that's before you travel to the North to bring the car back and pay for registration plates, etc.

Sure, there are a few assumptions built into this calculation, and it's only a rough guide, but it probably indicates that it's really not worth the money or hassle to go down this route.

Expert answer

Hi there,

As the car you're looking at has been in use all its life in the North - and I presume you can prove that - then there should not be any import duty or VAT payable on its importation south of the border. You will have to pay VRT of course. 

Always check your facts directly with Revenue before committing to a purchase.

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Hi Ciarán,

Revenue does not make the information as easy to understand as it could. To clarify one thing straight away, you cannot get around paying the VRT – that's required no matter what and is not affected at all by how long the Caddy has been in use in the North.

It's the Irish VAT (and import duty) that are potentially not required if the vehicle has been in use in the North for, as Revenue says, “a reasonable amount of time”. Essentially, so long as you can prove that it was not just imported into the North to be sold on for export to the South, it's fine. You'll need paperwork to show this, such as MOTs from the North. Prove that and you will only pay VRT.

If you cannot prove this, the van will be subject to Irish VAT at 23 per cent and import duty at 10 per cent.

However, it should be possible to get the seller to zero-rate the van for VAT so long as they're not selling it through the VAT Margin Scheme. To do that they will need proof of export, so they may require more details, and possibly even payment of the VAT up front to be refunded once you can prove the van has been taken out of the country. Then you'll pay Irish VAT and import duty based on the ex-VAT UK price.

Talk to the seller to find out more and feel free to come back to us to clarify any of these points.

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Hi Anne Marie,

Yes, SIMI (Society of the Irish Motor Industry) maintains 'Recommended Price Guides' for past years. Go to that link and open the "2021" tab and choose the relevant month of the year. It will download an Excel file. Within that there are separate tabs for each of the car brands. A quick look at the January 2021 file shows that the Kona EV is in there, from about €49,000.

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Hi Dillon,

It would make no sense to import such a car from GB (England, Scotland and Wales) as it would attract VAT at 23 per cent and import duty at 10 per cent, on top of the VRT and NOx levy. That is unavoidable in the case of the Tiguan – and assuming you are an Irish resident already, not someone moving here from the GB.

The same vehicle imported from Northern Ireland may not be subject to any VAT or import duty, so long as it was either sold new in the North or it has been imported into the North according to the Windsor Framework and then used there. You will need paperwork to prove all of that.

Assuming you find a car that qualifies in NI, then it's just VRT and the NOx levy. The latter will be a minimal amount for the PHEV as emissions of NOx will be ultra-low (likely no more than €200, depending on precise specification of the car).

Likewise, CO₂ emissions should be sub-50g/km (check this, as it depends on the specification), so VRT is calculated as seven per cent of the Open Market Selling Price (OMSP), with a minimum fee of €140.

The OMSP can be tricky to estimate as it's the figure Revenue reckons the car is worth once registered on Irish plates. A quick scan of the classifieds suggests this could be in the region of €45,000-€48,000.

Assuming the worst case – i.e. an OMSP of €48,000 – then the VRT bill would be €3,360.

So, aside from travel/transport and insurance, this Tiguan should cost a good deal less than €4,000 on top of its purchase price to import.

If you can find one that qualifies for importation without VAT or import duty, and its purchase price is equivalent to a value lower than €40,000, then you are potentially making a saving.

Just double-check all your paperwork. It will obviously be more hassle than buying at an Irish dealer, with no option to trade your existing car in, so weigh up the savings to ensure it's all worth it.

Expert answer

Hi Sue,

That's quite a good selection of new EVs you're trying to choose from. Let's look at the facts first:

Exterior dimensions:

Kia EV4: 4,450mm long, 2,820mm wheelbase
Nissan Leaf: 4,350mm long, 2,690mm wheelbase
Toyota C-HR+: 4,520mm long, 2,750mm wheelbase

The wheelbase figures in particular tell us a lot. That's the distance between the front and rear axles and it's an indication of how much interior space a car has. And the Kia EV4 definitely has the most spacious cabin of the three. If you're regularly carrying larger people in the back, it's the one to go for, but it's also notably roomier up front.

Boot space with all seats in use:

Kia EV4: 435 litres
Nissan Leaf: 437 litres
Toyota C-HR+: 416 litres

The Kia and Nissan appear to be more or less identical on this metric, but the EV4's more upright rear means it can handle bulkier loads when you need it to.

Official range (battery capacity quoted as 'usable' figures):

Kia EV4: either 440km for 55kWh battery or 625km from 78kWh
Nissan Leaf: either 440km for 52kWh battery or 622km for 75kWh
Toyota C-HR+: 606km from 72kWh battery

This data reveals that the Nissan Leaf is a little more efficient than the other ones – in that it uses a bit less energy to go the same distance - so it should prove a little cheaper to run. The differences are slight, though. Note there is only one battery option for the Toyota.

Always remember that these are the official range figures the car makers have to quote according to a standardised test procedure, and it's very difficult to replicate them in real-world situations. Saying that, most people don't travel 400km a week, never mind a day, so it's worth considering the versions with the smaller batteries.

Pricing:

Kia EV4: from €39,940 for 55kWh model, €43,275 for the 78kWh version
Nissan Leaf: no Irish price confirmed as yet, but we'd guess €37,000 for the 52kWh model
Toyota C-HR+: from €42,160 (two grades available, but one battery)

Our opinions:

The Toyota and Nissan look similar in that they're curvy crossovers, while the Kia is a conventional five-door hatchback shape, albeit one with interesting design details.

They're all quite different inside in terms of style, though all of high quality and fitted with all the technology you'd need. The Kia is undoubtedly the most spacious feeling.

The Nissan is – marginally – the best of them to drive, with the Kia in second place, though there really isn't a lot between them in that regard.

In summary:

You'll have noticed that there aren't yawning gulfs between the cars – unless interior and boot space are top priorities - so it may well come down to your own preferences and the pricing. We'd highly recommend you go test drive each of them to see which you prefer.

Do let us know which you choose – and why.

Expert answer

Hi John,

It certainly does, as standard.

Read our detailed Irish review of the Renault 5 E-Tech electric here.