Expert answer

Hi Michael,

VAT at 23 per cent is charged on the customs value, which as I mentioned before includes the purchase price (in the UK), the cost of transport and insurance, plus customs duties.

In your case, the purchase price is €13,610.77, which means customs duties of €1,361.08 (10 per cent). To those you’ll have to add the transport and insurance costs to bring the car back - i.e. your ferry fare. Let’s say €200. All that adds up to €15,171.85 as the customs value. The VAT should then be 23 per cent of that, or €3,489.53.

Please double check our calculations and take this as guidance only.

Expert answer

Hi Michael,

VAT at 23 per cent is charged on the ‘customs value’ of the car, which, according to Revenue is “the purchase price, plus the cost of transport and insurance, plus any Customs Duties payable”. It has nothing to do with the OMSP (Open Market Selling Price).

Expert answer

Hi John,

That is all correct so long as certain conditions are met. You can check the validity of the Irish VAT number at the European Commission’s VIES VAT number validation page for a start.

You will also need proof from the buyer that the vehicle has been exported. Without that you may be liable to pay VAT on the sale to the UK government, even if you never actually charged the seller VAT.

And overriding all of this of course is the assumption that you are selling the vehicle as a VAT-registered entity with a VAT invoice. It would not apply to a private sale.

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Hi Richard,

We don't yet have Irish pricing for it. Keep an eye on our review of the car as we will update it as soon as BYD Ireland confirms the price.

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Hi Connor,

If it is a pan-European warranty, then it should be valid and yes, an Irish dealer should be fine with carrying out warranty work if needed. If possible, get the car's VIN from the seller and contact Volkswagen Ireland with it to check its warranty status. 

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Hi Robert,

I'm afraid we don't have any Irish pricing information for the Bigster and its accessories as yet. 

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Hi F D,

So long as you have the UK registration then you can do it through the larger Irish car-history checking sites such as Cartell.ie and Motorcheck.ie. It's also worth availing of the free UK government's service for extra information.

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Hi Phil,

On the Irish market, the M Sport model rides on 18-inch alloy wheels while the Sport version is on 17-inch rims with higher-profile tyres. As standard they both get the same suspension, but the tyres will make the M Sport model feel 'firmer' on the road for sure. 

Expert answer

Hi Dean,

I'll address your questions in reverse order.

It may be possible to make savings if a dealer brings a car in for you, but we've never been through the process so couldn't say for sure. They obviously will still want to make a profit out of the sale, so I suspect most will be reticent to get involved in sourcing a specific car in the way you’re describing. If you know one personally, it’s worth having a conversation about it of course.

If you go it alone, sourcing a car from Northern Ireland should work out cheaper than from England, Scotland or Wales if the car has actually been registered there and then used by a private individual for “a reasonable period of time”. Those are Revenue’s words and it’s widely accepted that three months minimum is acceptable. The car in question should therefore be free of any VAT or customs duty on import to the south.

No matter where you import the car from, you will be liable for VRT and the NOx levy, depending on how much NOx and CO₂ the car emits according to its official numbers. I suggest you read our How Much VRT Is Paid In Ireland? feature to gain a full understanding of that.

According to our records, the BMW described should have a CO₂ rating of 119g/km, putting it into Band 10 for VRT, at a rate of 16 per cent. Just to confuse things, Revenue calculates VRT based on what it calls the Open Market Selling Price (OMSP). This is not what you actually paid for the car, but the value Revenue reckons it is worth on the Irish market. It’s difficult to predict as it’s not confirmed until you bring the car for inspection on arrival in Ireland, and extra equipment etc. can raise the price. Our guess for that BMW would be €28,000, meaning a VRT bill of €4,480.

According to our records, the BMW described should have a NOx output of 38mg/km, meaning a NOx levy of €190.

The equivalent data for the Audi shows a CO₂ rating of 135g/km, meaning Band 13 for VRT at 19.25 per cent of the OMSP. If that’s €28,000 again (and always bear in mind Revenue may say it’s higher), then the VRT bill would be €5,390.

The Audi’s NOx rating is 45mg/km, meaning a NOx levy of €275.

Finally, if you import a car from outside the “customs union” - e.g. England, Scotland or Wales - it will be subject to VAT at 23 per cent and import duty of 10 per cent. Those are calculated using the price you actually paid for the car, plus transport costs.

Hopefully that has helped you understand a little more.

I’d also recommend you read our Guide to importing a car from Northern Ireland feature for more on that.

Expert answer

Hi Raymond,

Following on from our separate conversation, you've confirmed that car is on a Northern Ireland number plate, so I'd assume it has been used in the North by a private individual for quite some time. A quick check of the UK's MOT history service confirms the car was tested in the North since at least 2018.

You'll need documentation to prove all this on importation, but it would appear that you will not be liable for VAT or import duty on this car.

So then it's just VRT and the NOx levy.

It would appear that the NOx rating is 23mg/km, which means a bill of €150 if that's correct.

The CO₂ rating appears to be 190g/km, though that would be on the old pre-WLTP system and it needs to be 'uplifted' by Revenue's calculations. That would bring it into the top band, at 41 per cent of the OMSP (Open Market Selling Price). The OMSP is the value Revenue believes the car to be worth on the Irish market, and it's not always an easy figure to guess accurately.

There don't see to be many similar cars on sale in Ireland now so our job is made more difficult by that. If you assume an OMSP of €12,000 as a worst case then VRT would be 41 per cent of that, at €4,920. Obviously, that final figure depends massively on the OMSP.

Hope that helps