Expert answer

Hi Dean,

If the car was not imported into the North properly then you may well be liable for custom duties and VAT as well as VRT. You need to determine whether it is considered to be a Northern Ireland vehicle or a GB import.

Expert answer

Hi Damien,

We need to obtain the VRT band and guess the OMSP (Open Market Selling Price) first up. The latter is the value Revenue reckons the car is worth registered in Ireland and there’s no sure-fire way to obtain that. For the sake of our calculations, let’s say it’s €3,000.

Although the CO₂ rating of the 1998 525td might suggest it’ll be in a lower VRT band, the Irish government ‘uplifts’ the values of older models so that they can be compared with cars tested on the newer ‘WLTP’ system, and that will mean VRT of 41 per cent for this car.

If the OMSP is €3,000, then the VRT would be €1,230.

We can’t find a value for the NOx emissions, unfortunately, and if the car doesn’t have that figure on its certificate of conformity then you could be charged the maximum, which is a huge €4,850 for diesel cars.

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Hi Tomas,

As a commercial vehicle, VRT will be 13.3 per cent of the Open Market Selling Price (OMSP) of the Caddy. That’s the value Revenue puts on the vehicle as if it was being sold in Ireland. Best bet is look at the big classifieds websites such as Carzone.ie for similar vehicles to get a gauge for that value.

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Hi Louise,

The difficulty here is working on what OMSP (Open Market Selling Price) Revenue is likely to place on the vehicle, especially one so rare. Let’s say a maximum of €4,000, though it should be worth less than that.

Then we need the CO₂ rating, as that gives us the VRT band and percentage. Our data shows that the car would have a CO₂ value of 137g/km. However, that’s the old “NEDC” figure and the Irish government will apply an “uplifting” formula to bring it up to WLTP standards for VRT calculation. It comes out as 166g/km.

That means VRT in Band 18, or 30 per cent of the OMSP.

With an OMSP of €4,000, the VRT would be €1,200.

And don’t forget the NOx levy, which would be quite high for that car as well regardless of the OMSP.

Expert answer

Hi Patrick,

The VRT would be 13.3 per cent of the OMSP (Open Market Selling Price) of the vehicle, which is the value Revenue believes it to be worth on the Irish market. That can be tricky to guess/estimate for specialised vehicles such as that, though we did find a similar one on Carzone.ie for about €32,000.

If Revenue chooses that as the OMSP then the VRT would be €4,256.

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Hi Alan,

Vehicle Registration Tax (VRT) for vans imported from Northern Ireland to the Republic of Ireland is typically calculated at 13.3 per cent of the vehicle's Open Market Selling Price (OMSP). However, certain vans qualify for a reduced VRT rate of €200. To be eligible for this reduced rate, the van must meet specific criteria:

- The van must have always had fewer than four seats.

- The van's laden mass must be greater than 130 per cent of its ‘mass in service’ (or 125 per cent for electric vans).

This applies to a lot of proper panel vans, though not usually car-based vans.

Expert answer

Hi Gerrit,

Unfortunately, that's not likely to be correct. The Open Market Selling Price (OMSP) is something that Revenue in Ireland come up with, based on what they believe the car to be worth in Ireland. It rarely is directly related to the amount you pay for the car in the North. 

You'll need to take a look around the Irish classifieds to see if you can find similar cars for sale already registered in Ireland. That will give you a rough approximation of the OMSP. Then you apply the 41 per cent to that. Even so, Revenue's figure might be dramatically different - especially on such a rare car. 

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Hi Gerrit,

For a car such as that, which was registered new in Northern Ireland, you will only have to pay VRT (at 41 per cent of the car's Open Market Selling Price - OMSP - most likely) and the NOx levy. No VAT or import duty should be payable.

Expert answer

Hi Joe,

You don’t have to fill in any forms before going to Northern Ireland to buy a car, but you will need to ensure you sort out the paperwork before bringing it south. You’ll need proof of purchase, the V5C document and of course proof of your own identity and address.

If the car was previously brought into the North from Great Britain, as a used car, then you’ll also need to check that it was imported properly and used by a private motorist. So long as it wasn’t just imported by the dealer and sold on - and you will need to prove that - then you shouldn’t have to pay any VAT or import duty.

You will of course be liable for VRT and the NOx levy.

Book an appointment with the NCTS for within 30 days of its arrival. There the car will be assessed for the VRT liability, so you’ll need to present all your paperwork then.

Expert answer

Hi Denis,

Assuming the van was in use in Northern Ireland, not just brought in by a dealer to sell on (and you’ll need paperwork to prove this), then you should only have to pay VRT. That’s at 13.3 per cent of the OMSP (Open Market Selling Price), which is a figure Revenue in Ireland determines that may not be anything like what you’re actually paying for the van.

If Revenue say it’s worth, for example, €11,000, then the VRT bill would be €1,463.