Expert answer

Hi Helen,

OK, first off there’s nothing to be concerned about. People who are temporarily resident in Ireland are allowed to bring their cars with them, and not have to re-register or fully import them for as long as 12 months. There are no forms to fill out, you just have to be able to show proof of address, purchase, tax, and insurance when and if you’re asked. Students who are studying in Ireland can keep cars with them for the duration of their studies, even if that exceeds 12 months, so there are clearly generally lenient rules when it comes to this. Given that your daughter is (a) intending to return to the UK when it is safe to do so and (b) effectively sheltering with you because of the pandemic, I wouldn’t be too concerned about having the car taken away nor anything like it.

Really, the only issue that would arise is if your daughter wanted to sell the car here, but if she’s going to keep it, I would say you’ve not much to worry about. 

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Hi Caroline,

Right, this is a bit of a tricky one. The good news, first off, is that there’s no issue with moving a car between England and Northern Ireland — no duties nor VAT to pay, all you have to do is inform the DVLA of the change of address.

Bringing that car south might then represent a difficulty, but it will depend on how long you wait between your registering the car in the North and bringing it south. Technically, Revenue have told us that there is no specific timeline when it comes to having a car registered in Northern Ireland and not having to pay import duty and VAT when importing that car into the Republic. However, they have also said that they will be carefully monitoring the paper trail of each car to ensure that no-one is trying to game the system. If there’s only going to be a short gap between you registering the car in the North and then importing it into the South, that could get antennae twitching at Revenue, even if you’re technically above board. 

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Hi Margaret,

If you moved to Ireland from the UK (or any other country for that matter) and brought your car with you, then you are indeed exempt from paying VRT and import duties, as long as you can show proof of your change of address, and proof of at least six months' prior tax and insurance on the car at your previous address.

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Hi John,

You've asked solely about VRT, so we're assuming you're importing the car from the North, not England, Wales or Scotland. If it's not from the North, you'll have to pay VAT and customs duty as well as VRT and the NOx levy.

So, the price it is listed at means effectively nothing. Revenue will come up with its own OMSP (Open Market Selling Price), which it reckons it would sell for in Ireland at the time of the registration changeover. It's not easy to estimate what that would be. We'd guess €26,000.

A quick search shows that car's WLTP CO₂ rating at 147g/km (depends on which specific version of that car you are looking at), which means a VRT rate of 21 per cent. At an OMSP of €26,000, that means VRT of €5,460. The NOx levy will be on top of that.

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Hi Kevin,

The best data we can find shows a figure of 116mg/km for the Ecomotive model or 105mg/km for the regular 1.6 TDI. This will vary depending on the version, but that's a good ballpark to work to.

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Hi Chloe,

Well, you don’t apply for it as such — car importers and dealers offer some discounts and trade-in boosters that are called ‘scrappage’ but which are only occasionally about properly taking old cars off the road. Really, they’re more about giving those drivers with older cars, who would be more likely to buy second hand, a small leg-up on their trade-in so as to bring them to the new car side of the showroom.  Incidentally, not all brands offer ‘scrappage’ deals and not all offer them at the same time. The last time there was an official Government-backed scrappage scheme was in 2010. 

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Hi Keith,

OK, this isn’t a normal import situation, clearly, so I would — first off — gather up every single piece of paper, receipt and email that shows how this all unfolded. Technically speaking, the regulations make no allowances for mechanical defects, and you should have booked the appointment for inspection and VRT valuation at the time in January. However, given that the defect would have materially affected the value of the car,  not to mention your consumer rights, you might be able to argue your case. Get on to Revenue straight away though. Any delay starts to look like you’re trying to pull a fast one. 

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Hi Catherine,

Yes, it will do as long as you get the conversion done before you import the car. Camper vans pay the same 13.3 per cent of Irish market value in VRT as regular vans, which is helpful, but you will need to make sure that your Caravelle is signed off by a ’suitably qualified individual.’ In other words, if you’ve done the work yourself, you may need to get it inspected  and approved by an official authority (a vehicle assessor who can check that it conforms to DVLA standards, for example) and make sure you have that paperwork with you when processing the import. Assuming that it passes muster in this regard, you’ll also qualify for cheap road tax — just €102 per annum for a camper van, regardless of size.  

However,  you do say that you’re ‘moving back to Ireland’ from the UK and bringing the car with you. That could mean that  you’re exempt from paying any VRT, once you can show proof of ownership (tax and insurance) for at least six months, as well as proof of change of address. Have a look at the Revenue.ie page here.

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Hi Séamus,

A CoC should (emphasis should) be easy to get. You could go back to the person you bought the van from and ask them from which Mercedes UK dealer it was originally purchased. That dealer should still have the original CoC on their files, as they were the original registrar of the vehicle when it arrived in the UK from the factory.

Alternatively, we’ve contacted Mercedes-Benz Irish importer, Motor Distributors Limited, and it says that it can get a duplicate of the CoC from Stuttgart, but that process costs €100 and would take 2-3 weeks. 

Expert answer

Hi Patrick,

OK, we THINK (emphasis on the think, as reliable NOx emissions for older vehicles are hard to come by) that the 1990s SL 320 had NOx emissions of around 177mg/km. Now, that’s a heck of a lot of NOx and would lead to a charge of €3,025 in just the NOx levy alone. However, the Revenue website says that "If satisfactory evidence of NOx emissions cannot be provided then maximum charges will apply.” And the good news is that the maximum charge for a petrol-engined vehicle is just €600, so as long as you can show that there is no reliable figure (and we doubt that there is) then you should be fine.

OK, we THINK (emphasis on the think, as reliable NOX emissions for older vehicles are very hard to come by) that the 1990s SL 320 had NOX emissions of around 177mg/km. Now, that’s a heck of a lot of NOX and would lead to a charge of €3,025 in just thew NOX levy alone. However, the Revenue website says that "If satisfactory evidence of NOx emissions cannot be provided then maximum charges will apply.” And the good news is that the maximum charge for a petrol-engined vehicle is just €600, so as long as you can show that there is no reliable figure (and we doubt that there is) then you should be fine.