Expert answer

Hi Domnick,

If the V5 shows the WLTP CO₂ emissions, or the WLTP rate is available for the car in question, then that is what the VRT band will be based on. If the WLTP rate is not shown or not available then Revenue will apply an 'uplifting' formula to the CO₂ emissions figure in a bid to bring it up to a WLTP-equivalent value.

We go into more detail on the actual uplift formula etc. in our Guide to Importing Cars from the UK feature if you're interested, but don't hesitate to come back to us for more help if you need it.

Expert answer

Hi Patrick,

The good news is that, as the car was registered before 2021 in Northern Ireland - and presumably has been there ever since - no customs duty or VAT is payable at all, just VRT and the NOx levy.

You will need paperwork from the seller to prove its status in the North, but otherwise you just bring it in and book it in for an inspection at an NCT centre to get your VRT bill etc. before registering it.

Expert answer

Hi Oisin,

It's pretty much the same method as calculating VRT for a not-crashed car. The CO₂ rating of the car determines the VRT band and then the Open Market Selling Price (OMSP) is reduced to take into account the devaluation of the car due to the crash damage. It's never easy to guess how much Revenue will reduce the OMSP by of course.

Expert answer

Hi Paul,

As a passenger vehicle, the VRT cost will depend on the Open Market Selling Price (OMSP) and the VRT band. The latter is determined by the CO₂ rating, which for that model means the highest with emissions of well over 191g/km. VRT is therefore 41 per cent of the OMSP.

Unfortunately, the OMSP is nothing to do with the price you pay for the car. It's the figure Revenue believes the car to be worth in Ireland. That's not very easy to guess at for a rare model such as the Defender. For the purposes of our calculations let's assume it's €40,000, but you may know Irish values of these cars better so adjust the figures accordingly.

At an OMSP of €40,000, the VRT alone would be €16,400.

You will also have to pay the NOx levy on top of that. This can be up to €4,850 for diesel models and unfortunately the Defender is likely to attract the top value.

Assuming the Defender was imported into Northern Ireland and used there by someone (i.e. not just a car dealer), then you should not be liable for VAT or customs duty, but you will need to be able to prove its status to Revenue when importing it.

Motor tax in Ireland will be at the top rate of €2,400 per year.

A few useful guides for you:

Motor Road Tax Prices in Ireland Explained
Guide to Importing a Car from Northern Ireland
How Much VRT is Paid in Ireland?

Expert answer

Hi Paschal,

You can avoid VAT and import/custom duties completely if the car was imported into the North and then used there by someone (i.e. not just imported by a car dealer to sell on) or indeed if it was registered in Northern Ireland when new. You will need to have paperwork to prove this to Revenue on import to the south. And of course you will have to pay VRT and the NOx levy regardless.

Expert answer

Hi Guy,

It’s never easy to estimate the VRT on rare cars such as this, primarily because the calculation relies on what Revenue deems the car to be worth registered in Ireland. That’s referred to as the OMSP (Open Market Selling Price), and it’s very difficult to predict what value it will place on a rare model such as that Porsche. Let’s take it to be €50,000 for our calculations, but you need to be prepared for a drastically different number from Revenue.

That car’s high CO₂ emissions will place it in the highest band for VRT, at 41 per cent of the OMSP, so that works out as €20,500.

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.

Expert answer

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.

Expert answer

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.