Expert answer

Hi Mick,

It's very likely that the dealer is correct, but you will need to make sure they give you all the paperwork ahead of time so you can check. For example, if the car was previously imported to NI, but not by the dealer you're buying the car from, then our understanding is that they could not do the requisite customs declaration now.

Essentially, you need to have proof that the dealer you are buying the car from is the same entity that brought the car from England and that they imported it according to the Windsor Framework rules. They should be able to give you a copy of the SAD (Single Administrative Document – or form C88) for example, plus proof of transportation of the car into the North.

If you're satisfied that the paperwork is in order then you don't need a customs declaration at all, just book a VRT inspection with the NCTS.

However, make sure you do have proof of all the facts, as Revenue can contact importers after the VRT inspection and request more information.

It's highly likely that the NI dealer is familiar with the paperwork requirements and that they'll furnish you with what you need.

Expert answer

Revenue does run a tax-relief scheme for vehicles adapted for drivers and passengers with disabilities, but the Government has confirmed that this does not apply to public service vehicles such as taxis or hackneys, wheelchair-accessible or not. In other words, a wheelchair-accessible taxi is not automatically free of VAT and VRT.

What you can benefit from is the National Transport Authority's Wheelchair Accessible Vehicle (WAV) Grant Scheme, which offers a cash grant towards the cost of buying or converting a wheelchair-accessible taxi or hackney. That grant doesn't remove VAT or VRT, but it can significantly reduce the overall cost to you – by up to €17,500 depending on the age of the vehicle.

Read the information guide on the WAV Grant Scheme here

Expert answer

Hi Fred,

We did find a CO₂ rating for that BMW on the Japanese Ministry of Land, Infrastructure, Transport and Tourism website (click here for the file) – it's 121g/km, but it's much harder to find NOx ratings on there and I've not been entirely successful either.

I did find this official PDF showing a NOx figure for the BMW 320d (0.063g/km), but it does not specifically mention “LDA-8C20”.

Expert answer

Hi Iain,

By the letter of the law, you should have declared the vehicle within seven days of arriving in Ireland with it and sorted the importation process within 30 days of that. There are mechanisms in place to enforce this and penalise lack of adherence to the rules, but we would be surprised if your vehicle was seized or you were penalised so long as you engage with Revenue openly.

It's worth digging out the paperwork proving that you brought the Defender into the country in 2016, regardless of the above, as that means it was before Brexit and there should be no talk of VAT or import duty.

Book a VRT appointment with the NCTS now for the vehicle to be inspected. It can be brought in on a trailer, but make sure you have all the paperwork. Given its age, the VRT will be a flat-rate €200. 

Once that's all sorted, you'll get an Irish registration number for the vehicle and it's up to you whether you get it back on the road or not. Presumably you'd need to declare it off the road in Ireland then, to ensure you don't build up tax arrears until it is road legal once more.

Expert answer

Hi Hans,

Not unless it has been specifically calibrated to allow it, no. Toyota's engines in Europe require 95 RON fuel at a minimum.

You may get away with it, as the engine will have knock sensors to allow it adapt, but it is definitely not recommended.

Expert answer

Thanks for the kind words, Parick.

Actually, Skoda already offers an optional USB port in the rear-view mirrors of some of its models.

A few brands have a camera system integrated as well, with footage that can be used afterwards. Tesla is particularly strong on this, but Mercedes, BMW and MINI also have the functionality available, while the previous-generation Citroen C3 also came with something similar. 

Expert answer

Hi Martin,

The information is supposed to be on this page but it's difficult to find your way around. First up, make sure you use whatever browser you have to translate to English.

Scroll down to the section marked '5. 1. Gasoline passenger car fuel economy'. We found the VW Up in the Volkswagen tab of the Excel file that downloads when you click on 'Imported vehicle (JC08 mode)'. However, that only gives the CO₂ emissions (106g/km) for a single version of the Up, so hopefully that's the correct one.

To find the NOx, we searched the page that link is on for "Volkswagen Up" and found a series of documents, including this one showing a NOx value of 0.013g/km.

Hopefully Revenue will accept both of those documents as proof.

Expert answer

Hi William,

As it's now a classic, the process and the costs should be minimal enough. 

Take photographs before and after you've done the physical work to convert the Land Cruiser back to a passenger car and keep any related receipts.

You'll then have to have it inspected by an 'SQI' (Suitably Qualified Individual) to sign it off as safe, etc. They will also stamp the "VRTCONV" form for you, which must be submitted to Revenue. 

Full details on the requirements are provided on the Revenue Conversions website.

As it's a classic now, the VRT should only be the flat rate of €200.

Expert answer

Hi Fiona,

The Single Administrative Document (SAD) is the standard EU customs declaration form. It records the details of goods being imported or exported and proves that customs obligations (VAT, duty, etc.) have been met.

For cars coming from Great Britain into Northern Ireland, a SAD is generated automatically when the HMRC Supplementary Declaration is completed through the Trader Support Service (TSS). Most buyers never see it, but Revenue can request a copy if they want extra proof that a vehicle has cleared customs correctly.

In most cases you won't need to show an SAD when presenting the car for a VRT inspection. Revenue usually accepts the HMRC Supplementary Declaration together with the V5C as proof that the car was lawfully imported into Northern Ireland and is in free circulation under the Windsor Framework.

If the car's paperwork was processed by a customs agent, they can electronically submit the SAD on your behalf, as it should already exist given the HMRC Supplementary Declaration has already been processed.

Expert answer

Hi Birenda,

Prices for the parts and the labour will vary wildly depending on where you bring the car, so our best advice is to shop around before you decide.

It's unlikley that you'd change just the clutch plate if the gearbox is off in any case, so factor in replacing the pressure plate, thrust bearing and maybe even the dual-mass flywheel.

Likewise, with the timing belt, you'd likely also replace the water pump at a minimum, possibly a tensioner too depending on the car's age.

In total, we'd suggest somewhere in the region of €1,200 for all this work.