Which taxes on importing a new BMW 530e?
Hello
I am based in Dublin and willing to buy a 2024 BMW 530e (plug-in hybrid) from Northern Ireland. Will I have to pay VRT, VAT and import fees or only VRT?
Thank you
Michael Mousa (Dublin)Oct 2024 Filed under: importing
Expert answer
Hi Michael,
So long as the BMW was imported into Northern Ireland properly and used there by a private individual before you import it south, then you should only be liable for the VRT and NOx levy. But you will need the paperwork to prove all of that.
Read our Guide to importing a car from Northern Ireland#mce_temp_url# for more details
Will I have to pay VAT and VRT on this MG?
Hi,
I'm looking to import a 50-year-old MG from Northern Ireland (NI). The current owner in NI has owned the car since May 2024, so less than six months. The previous owner also lived in NI, but there is no way to prove that from the V5 document, or from MOT certificates which are no longer required. The car has an original UK mainland registration.
Given the comment 'Proof will be required that the vehicle has been in private ownership for a reasonable period of time’, stated on the Revenue pages, will the import be liable for both VAT and VRT?
Thank you for your help
Marcus Wilson (Bandon)Oct 2024 Filed under: classic cars
Expert answer
Hi Marcus,
Though Revenue is a bit vague about it, it has been generally accepted that three months is a reasonable amount of time and we don’t believe you will be liable for VAT or customs duty on that car.
All imports attract VRT, but the good news for you is that it’s fixed for classics at just €200.
What taxes to pay importing a Tesla or Skoda?
Hi,
I am looking at buying a second-hand Tesla Model 3. I am keeping an eye on some that are in the North. We are talking 2020 Model 3 standard plus with 50,000km done.
From my research I believe I do not have to pay VRT. However, I can’t get clear info on customs duty or any other hidden costs. Can you help? Also, if I was to go for a 2019 Skoda Superb plug-in hybrid, I assume I have to pay VRT and customs duty?
Adrian Miskell (Athenry)Oct 2024 Filed under: importing
Expert answer
Hi Adrian,
There is VRT relief on first registration of an electric car in Ireland, which effectively means no VRT for most imports such as that Tesla.
VRT would be payable on importing a Skoda PHEV, though as the CO2 emissions rating is so low for those, the VRT would be relatively low as well - likely to be just seven per cent of the OMSP (the Open Market Selling Price as determined by Revenue).
Regardless of what powers the car you import from the North, VAT and customs duty liability depends only on whether the car was imported into the North properly and used there by a private individual for a “reasonable amount of time” - generally accepted to be three months.
I suggest you read our Guide to Importing a Car from Northern Ireland feature to gain more understanding.
How much to import either this BMW or Audi?
Hi team,
I hope this message finds you well. I am considering importing a vehicle from the UK to Ireland and would appreciate your insights on the most cost-effective approach. Notably, I've observed a significant price disparity between the second-hand car market in Ireland and the UK, which calls for a re-evaluation of our local market.
Currently, I am interested in two specific models:
2017 (66-reg) BMW 4 Series Gran Coupe 420d M Sport manual
2016 (16-reg) Audi A5 2.0 TDI quattro SE Sportback
Unfortunately, I find it challenging to determine the exact costs associated with importing these vehicles into Ireland. Could you please provide a breakdown of the expenses, including VRT, VAT, and customs duties?
Additionally, I would like to know if sourcing a vehicle from Northern Ireland would yield lower costs.
Lastly, if I engage a dealer to handle the import process on my behalf, would this approach potentially reduce the import expenses?
Thank you for your assistance!
Best regards
Dean McDonnell (Leixlip)Oct 2024 Filed under: importing
Expert answer
Hi Dean,
I'll address your questions in reverse order.
It may be possible to make savings if a dealer brings a car in for you, but we've never been through the process so couldn't say for sure. They obviously will still want to make a profit out of the sale, so I suspect most will be reticent to get involved in sourcing a specific car in the way you’re describing. If you know one personally, it’s worth having a conversation about it of course.
If you go it alone, sourcing a car from Northern Ireland should work out cheaper than from England, Scotland or Wales if the car has actually been registered there and then used by a private individual for “a reasonable period of time”. Those are Revenue’s words and it’s widely accepted that three months minimum is acceptable. The car in question should therefore be free of any VAT or customs duty on import to the south.
No matter where you import the car from, you will be liable for VRT and the NOx levy, depending on how much NOx and CO2 the car emits according to its official numbers. I suggest you read our How Much VRT Is Paid In Ireland? feature to gain a full understanding of that.
According to our records, the BMW described should have a CO2 rating of 119g/km, putting it into Band 10 for VRT, at a rate of 16 per cent. Just to confuse things, Revenue calculates VRT based on what it calls the Open Market Selling Price (OMSP). This is not what you actually paid for the car, but the value Revenue reckons it is worth on the Irish market. It’s difficult to predict as it’s not confirmed until you bring the car for inspection on arrival in Ireland, and extra equipment etc. can raise the price. Our guess for that BMW would be €28,000, meaning a VRT bill of €4,480.
According to our records, the BMW described should have a NOx output of 38mg/km, meaning a NOx levy of €190.
The equivalent data for the Audi shows a CO2 rating of 135g/km, meaning Band 13 for VRT at 19.25 per cent of the OMSP. If that’s €28,000 again (and always bear in mind Revenue may say it’s higher), then the VRT bill would be €5,390.
The Audi’s NOx rating is 45mg/km, meaning a NOx levy of €275.
Finally, if you import a car from outside the “customs union” - e.g. England, Scotland or Wales - it will be subject to VAT at 23 per cent and import duty of 10 per cent. Those are calculated using the price you actually paid for the car, plus transport costs.
Hopefully that has helped you understand a little more.
I’d also recommend you read our Guide to importing a car from Northern Ireland feature for more on that.
Revenue's VRT calculator is rubbish!
What are my options if I'm looking to import a car (from NI or GB) but unable to get a VRT estimate on Revenue's VRT Calculator because of this now very common error on their site: "No Vehicle found for Combination Selected. Please update your filters."?
There are no other relevant filters to update. The error occurs for multiple common manufacturers, models and years, nothing exotic. E.g. Mazda MX-5. Only a few make/model combinations will not give this error. The issue occurred after Revenue's recent 'update' to the site, when they strangely added seemingly every global manufacturer to the site (without adding a search function, making it tedious to scroll for ages to find Toyota, say, especially on a mobile).
I contacted Revenue on MyEnquiries two weeks ago. No response yet. Do I really have no option but to actually go and buy the car from NI or GB, bring it to the NCT centre just to get a VRT quote (not even an estimate)? It's obviously too late for me then if the VRT quote is ridiculously too high (as is commonly the case as Revenue seemingly pluck the OMSP from thin air).
Are Revenue not obligated to provide a VRT estimate for all makes/models that are selectable on their own site or at least those models for which they have a record of having been through the process before?
Thanks!
James Dunning (Bray)Oct 2024 Filed under: VRT
Expert answer
Hi James,
It's very frustrating, isn't it? We refer to that site regularly to help buyers and it has certainly taken a backwards step since the update.
Unfortunately, there does not seem to be any other way to get a confirmed VRT price for any given car from Revenue without presenting it for inspection as you've described.
If it's any help at all, tell us the full details of the car and we can try to make the estimate for you, but of course it's still only an estimate.
What fees to import a Renault van from NI?
Hi,
I am importing a 2018 Renault Master van from NI to Ireland: what fees do I have to pay?
Thank you
Mark Kelly (Ennis)Oct 2024 Filed under: importing
Expert answer
Hi Mark,
Assuming it's no more than a 3.5-tonne van, then the VRT should be a flat €200.
Can I get an NI dealer to import a car for me?
Hi,
Great article 'Guide to importing a car from Northern Ireland'. I'm looking to import a used car (older than two years) from NI to ROI but as the NI market is very limited in stock for the make/model I'm looking for the car would need to originally come from GB (bigger market, more choice).
With the latest Revenue guidelines on 'Vehicles that were not previously in use in NI', in theory is there any downside (legally or financially) to me asking an NI dealer to buy a specific car from a GB dealer on my behalf but in the dealer's name, import it to NI under the Windsor Framework and sell the car to me for import to ROI and give me a copy of the NI Customs Declaration?
Do I understand correctly from Revenue's guidelines and your article that this would then leave me liable to VRT but not to ROI customs or VAT?
When importing the car to NI, does the dealer have to pay UK customs and VAT that they would then likely have to pass the cost on to me in the form of a higher sale price? Or can the NI dealer reclaim the UK VAT upon selling the car to me for export to ROI?
I just want to pre-determine any additional costs beyond VRT and any fee the NI dealer may add on.
Thanks in advance for your help
George Davis (GREYSTONES)Sep 2024 Filed under: importing
Expert answer
Hi George,
I believe your thinking is all correct, except that there is no onus on the dealer to pass on the VAT reclaim saving to you.
VRT on an imported VW Transporter?
Hi,
A friend of mine purchased and imported a Volkswagen Transporter van a year ago from England but didn't pay the VRT yet. He has paid the Customs Duty (10%) and VAT (23%) but didn't pay the VRT.
How much would the VRT be if he decides to pay it (including any late payment penalties where applicable)? Is it VRT Category B of 13.3% of OMSP or is it €200 flat fee based on N1 van category as it has only three front seats (no back seats) and a laden mass greater than 130% of the mass in service (whatever that means)?
Thanks
Des D (Maynooth)Sep 2024 Filed under: VRT
Expert answer
Hi Des,
The late payment penalty is 0.1 per cent per day after the allowed 30 days. If the van is as described, with a VRT fee of €200, then the daily penalty added on is just 20 cents...
Thinking of importing a Combe E from the North...
Hi,
I'm considering importing an electric Vauxhall Combo E from a Vauxhall dealer in NI. It's a 2022 model with 10k miles on the clock. It was originally registered in the UK mainland and as of yet not been registered in NI. What would the VRT, VAT implications be if I where to purchase this vehicle?
Thanks in advance
Willie Nugent (Dublin)Sep 2024 Filed under: importing
Expert answer
Hi Willie,
If the van is deemed to have an OMSP (Open Market Selling Price) of under €40,000 by Revenue (and I assume it will) then there should be no VRT as there's relief of up to €5,000. Obviously there's no NOx levy either.
Now, if the vehicle was never registered and used in Northern Ireland then it's no different to just importing it from England, Scotland or Wales in terms of VAT and import duty. You will be liable for both, at 23 per cent and 10 per cent, respectively.
Thinking of getting a BMW i3...
Hi,
Are EVs exempt from VRT if looking to import one? Having trouble with the Passat and if and when it gets sorted my wife wants it gone and to treat ourselves so started looking at used BMW 4 Series Gran Coupe but tow truck friend warning us away from the 2.0 diesels: "doesn't matter who had it, where or how often it's been serviced or easy life, they are all trouble." And 3.0 diesel harder to find here but still give timing chain trouble.
Son is 20 and learning to drive so depending on cost to fix may dictate keeping it so third car turning to a BMW i3. When I met my wife she drove a SEAT Arosa and we kept that and I used it for my backroad commute to work for years as economical second car runabout.
With fuel, both diesel and petrol rising it might tick a few boxes to look at small economical runabout, it's auto so will suit both wife and son and our first step into EV.
Earlier with the range extender seems lower on the recommend list compared to the later fully electric 2018 onwards or i3S model.
ROS VRT site looks like it has had an update and gave both i3 and i3S options but wasn't clever enough to blank out NOx and CO2 fields. When checking rates for i3S it auto filled a figure for NOx, which I just cancelled out.
Ideally I'd like to buy from a BMW or SIMI dealer with history and warranty and liked your article on importing from Northern Ireland.
Appreciate any advice on importing an i3 (or 4 Series Gran Coupe) from up North
Regards
Damien McGettrick (Lusk)Sep 2024 Filed under: electric cars
Expert answer
Hi Damien,
First up, the BMW i3 is a great option for your needs based on what you told us. It's a cracking compact car that will cost you nothing to run and is an idea runabout. And yes, I'd agree that the fully electric version is the best one, especially when you have access to other cars in the household for longer journeys.
I really like the 4 Series Gran Coupe as well, but understand the reticence to trust the diesel engines. Would you consider a petrol one instead perhaps? The NOx levy on the diesel on importation can be expensive as well. Because of potential engine issues I'd be inclined to stick with a local BMW dealer and get as good a warranty as you can.
Obviously electric cars don't emit any NOx or CO2, so it's a bit bizarre if Revenue's site can't deal with that... There is a VRT exemption up to €5,000 and anyway, it's only 7 per cent of the Open Market Selling Price (OMSP).
If you're looking to buy in the North, just make sure the car has been registered and used by a private individual in the North for at least three months before you import it, and that must be verified by documentation. Then no VAT or import duty should be due, just VRT - and the NOx levy if applicable.
Hopefully all that helps, but come back to us with other specific questions if you need more assistance of course.