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 Fiona,

So long as the TSS shows that the car was imported into Northern Ireland according to the Windsor Framework, then yes, it should be exempt from VAT and import duty. We always advise readers to double-check with Revenue before committing to a sale.

Expert answer

Hi Ger,

There isn't a strict list of required documents as the situation depends on the car itself and when it was first brought into or registered in the North. There's no such thing as too much information, however, so gather what you can.

For the NCT VRT inspection you will need:

• The UK logbook (V5C)
• Purchase invoice or receipt
• Proof of identity
• Proof of address
• PPS number

To ensure that no VAT or import duty are payable, obtain the car's MOT test history (showing that it was used in the North) or any information relating to a customs declaration in the North if the car was imported there as a used vehicle by a dealer or the previous owner.

And always check with Revenue before you commit to bringing the car over the border.

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 Christine,

It sounds like you're new to this, so it may be worth reading our Guide to importing a car from Northern Ireland feature.

In summary, whether you have to pay VAT and import duty depends entirely on the circumstances of the car in question. If the car was registered new in NI and used there (and is now over six months old) then no VAT etc payable.

Same thing for a car imported from the rest of the UK to the North, registered and used there for "a reasonable amount of time" according to Revenue. 

The ones to watch out for are cars brought in by a dealer in the North purely to be sold on, without properly importing it first.

The dealers in the North should know what paperwork you need to show Revenue, but always check for yourself.

And finally, no matter what, you will be liable for VRT and the NOx levy.

Expert answer

Hi Sean,

Going by the information you've provided, we'd expect no VAT or import duty to be payable, but you will need some form of proof that the car has indeed been in use in the North during that time - and not just imported to be sold on by the dealer. The logbook may well show that, but also try to find evidence the car went through an MOT in the North.

After that it's just the normal process for importation via the NCTS VRT inspection, so you'll need the V5C (logbook), purchase invoice, ID, proof of address, etc. 

Expert answer

Hi John,

The MOT history should be enough to show that the car was used in the North for a reasonable amount of time, but obtain as much other documentation as possible to support your case, such as service history, V5C logbook details, etc. 

If in any doubt, discuss your situation with Revenue directly.

Expert answer

Hi John,

Everything we know about it so far is in this news article, including a video we produced showing the updated car: Toyota bZ4X updated for 2025.

Expert answer

Hi Steven,

We can help you estimate it, but please do note that it is only an estimate and you're kind of at the mercy of Revenue.

First up, we can be certain that car will be in the top band for VRT due to its CO₂ emissions, so that means VRT at 41 per cent.

That's 41 per cent of the so-called Open Market Selling Price (OMSP), which is the value Revenue reckons the car is worth following registration in Ireland.

It's a tricky thing to guess for a rare car such the F-Type, but for the purposes of our calculations let's say it's €45,000. That would mean VRT of €18,450.

The NOx levy is separate to that, but small in comparison.

And if you're bringing the car from England, Scotland or Wales them you'll also be hit with VAT at 23 per cent and import duty at 10 per cent (though these are calculated from the 'customs value' of the car, not the OMSP).

Most cars coming from Northern Ireland shouldn't be liable for VAT or import duty, within certain restrictions.

Make sure you do your homework on all this before committing to bringing the car in.

Expert answer

Hi Cathal,

We'd be fools to suggest that you can be 100 per cent sure you won't have a problem if you do x, y and z, I'm afraid as there's just no guarantees with DPFs.

Saying that, modern cars such as the Tucson and Octavia you mentioned have way better DPF regen logic than they used to, along with more sophisticated exhaust monitoring than before so that's a good start, as is knowing the type of driving that's needed for diesel cars with DPFs – as you've indicated you understand.

You could ask the dealer selling the car (assuming you're not buying privately) for a diagnostic readout with the DPF information, but they're under no obligation to do that and some may not even know how.

My advice would be to insist on a detailed service history, scrutinise that for anything related to the DPF, then ask the seller if any work on the DPF has ever been done. Finally, take it for a decent test drive and, if possible, get someone else to drive it while you follow to observe the exhaust for any excess and obvious regen activity. You may see nothing with such modern cars, however.

The key thing here is to only buy a DPF-equipped car if you spend a portion of your normal driving at higher speeds, allowing the whole exhaust to get hot and work effectively.