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Hi Eoin,

VAT isn’t charged on second hand car sales in the UK, so while technically you will be paying a residual portion of the car’s original VAT cost, on a car that’s between seven and eight years old, it’s not going to be a particularly big proportion. You could — technically — claim it back from the UK authorities on export, but the process is byzantine and time consuming, and generally not worth the effort.

You will definitely have to pay Irish VAT, though, which will now be charged at 23 per cent as the rate has gone up since the 1st of March. Unlike VRT, which is charged according to the OMSP, the Open Market Selling Price or what Revenue thinks the value of the car would be on the Irish market, VAT is charged on the price you paid for the car, plus shipping costs.

As for the import duty, you may well get away without paying that, as the XF’s structure and engine (the V6 diesel was made by Ford in Dagenham) were built in the UK, which should push it over the minimum value necessary. You’ll have to fill out a customs declaration form first, though, which should help you figure all of that out. 

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Hi Kathryn,

Not quite. You don’t deduct the VAT and VRT to find out the OMSP — Open Market Selling Price — as that’s a figure arrived at independently by Revenue. It’s on that figure, whatever it might be, that your VRT and VAT will be calculated. 

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Hi Dan,

OK, so I’m assuming that you mean bringing in a Range Rover Sport from the UK? It’s going to be pretty expensive. A rough VRT calculation suggests you’re looking at around €5,500 minimum for VRT, and then you’ll have to pay import duty (ten per cent) and 21 per cent VAT on top of that. Most likely you’re looking at a total cost of around €9-10,000 to get it registered here.

If you converted it to a commercial, that might help, but it would mean an expensive, full conversion, removing the back seats and bolting in a load floor. You’d also have to get the work done in the UK before the car comes to Ireland, as otherwise you’d have to pay the full passenger car VRT when it gets here. That would lower your VRT rate to 13.3 per cent, and take out the NOx levy, which would help, but you’d still get stung for the VAT and import duty.

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Hi Joseph,

We hope you’re on the mend from the heart attack. All the best wishes from us.

Yes, I would certainly imagine that such a serious medical emergency would be a valid reason for any delays and overruns in the VRT application procedure. Knowing Revenue, though, you’ll need paperwork so maybe give your GP a ring and ask for a letter confirming your condition and the dates on which you suffered the attack and any hospital stays. 

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Hi Tony,

Are you sure you’re putting the details in correctly? As we’ve just run a quick calculation for a 2016 Golf Match 1.6 TDI and it’s giving us a VRT charge of just under €4,000, which sounds a lot more like what we’d expect.

Did you perhaps put in the wrong NOx emissions figure? We’re estimating that at 129mg/km, but if you put in a higher figure that could give you a much higher combined VRT charge and NOx levy.

On the other part of your question: yes — you pay VRT in addition to the cost of buying the car, and it’s calculated as a percentage of the Irish market price (as defined by Revenue) not the price you actually paid for the car.

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Hi Marcin,

I’m afraid you may have gotten yourself into a bit of bother here, because the Revenue rulebook states that any vehicle being brought into the state must be announced to Revenue within a week of its arrival and have gone through he VRT process within 30 days.

Failure to pay VRT on time results in a penalty. Between 30 and 60 days overdue, you’ll pay a penalty equivalent to five per cent of the car’s Irish market value. If it’s more than 60 days, but less than six months, then it’s ten per cent. If it’s more than six months, then it’s an additional five per cent of the value for every month that you’re overdue. 

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Hi Antony,

A motorhome is going to be charged at the commercial VRT rate, of 13.3 per cent of the vehicle's Irish market value. Now, as you say, that value can be difficult to work out ahead of time, and the best that you can do really is to scan the classified ads and start seeing what other similar vehicles are on sale and what kind of money they’re going for. That will at least give you a ballpark in which to start. The good news is that once you do have it imported, motor tax is charged at just €102 a year for camper vans and motorhomes. 

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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 Daragh,

Yes, you should be able to. More importantly, you should be able to find the vehicle’s original production date from Japan, using the chassis VIN — https://japancarhistorycheck.com is a good place to start.

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Hi Maria,

Nope, it’ll have no effect. Camper vans are charged on the commercial vehicle VRT rate, which is 13.3 per cent of the Irish market selling price, and the emissions don’t come into it.