Expert answer

Hi Charlie,

There's a bit to consider there, including the lower total costs if you went for an electric van instead of an SUV. Businesses get an SEAI grant if buying an electric van, but not an SUV. And the VAT on a van should be fully recoverable, while it may not be for the SUV.

As you probably know, there is no VRT relief on an EV costing over €50,000.

There's a wide range of good electric SUVs available in and around this price bracket, including the Volkswagen ID.4, Peugeot E-5008, Toyota bZ4X, Renault Scenic and Nissan Ariya.

Come back to us if you have other criteria to narrow down the search with as these all have decent boots and range.

Expert answer

Hi Michael,

The garage is correct. There is VRT relief at up to €5,000 for EVs worth below a certain threshold, and that Leaf certainly qualifies. 

Expert answer

Hi Sean,

It is of course possible to do this, but I'm not convinced it's worth all the extra hassle, and it might even cost more...

If you buy a new car in the North, you will be charged VAT there at 20 per cent, then also VAT - at 23 per cent - and VRT on importation to Ireland. We don't believe there is a way, as a private individual, to buy a new car VAT-free in the North. This method likely makes the car more expensive than just buying it from an Irish dealer.

As a demo in the North, it may be possible that the car would be classified as 'VAT-qualifying', and hence the UK VAT could be reclaimable, but that very much depends on how the dealer treated the VAT throughout.

Even so, you are highly likely to be liable for VAT and import duty, along with VRT of course.

As an EV, VRT is seven per cent of the OMSP (Open Market Selling Price), which will be the retail price in Ireland of the car, not what you pay for it in the North. I.e. the OMSP would be €179,000 as on audi.ie today and VRT would be €12,530 - assuming there are no optional extras added...

We don't believe import duty would be payable in the situation where you buy a new car in the North, but for a used model it can be 10 per cent of the customs value, which is defined as the purchase price plus cost of shipping and insurance, all before VAT is applied.

Expert answer

Hi Patrick,

On initial importation you'll have to pay 13.3 per cent of the OMSP (Open Market Selling Price), which is the value Revenue reckons the van has after registration in Ireland. This is not affected by your plans to convert it to a camper.

Once you've done the conversion, you'll then have to submit all the details to Revenue and you'll pay further VRT based on the converted vehicle's value. The amount you paid on importation will be taken into account in this calculation, however, so you don't pay twice.

Expert answer

Hi William,

As it's now a classic, the process and the costs should be minimal enough. 

Take photographs before and after you've done the physical work to convert the Land Cruiser back to a passenger car and keep any related receipts.

You'll then have to have it inspected by an 'SQI' (Suitably Qualified Individual) to sign it off as safe, etc. They will also stamp the "VRTCONV" form for you, which must be submitted to Revenue. 

Full details on the requirements are provided on the Revenue Conversions website.

As it's a classic now, the VRT should only be the flat rate of €200.

Expert answer

Hi John,

I think that's a very real possibility, unfortunately. I'd suggest you speak to Revenue directly, laying out a timeline and evidence that the motor how was actually in use in the North. It has already indicated that it will take each case on its own merit so hopefully it will see sense.

Expert answer

Hi Fiona,

The Single Administrative Document (SAD) is the standard EU customs declaration form. It records the details of goods being imported or exported and proves that customs obligations (VAT, duty, etc.) have been met.

For cars coming from Great Britain into Northern Ireland, a SAD is generated automatically when the HMRC Supplementary Declaration is completed through the Trader Support Service (TSS). Most buyers never see it, but Revenue can request a copy if they want extra proof that a vehicle has cleared customs correctly.

In most cases you won't need to show an SAD when presenting the car for a VRT inspection. Revenue usually accepts the HMRC Supplementary Declaration together with the V5C as proof that the car was lawfully imported into Northern Ireland and is in free circulation under the Windsor Framework.

If the car's paperwork was processed by a customs agent, they can electronically submit the SAD on your behalf, as it should already exist given the HMRC Supplementary Declaration has already been processed.

Expert answer

Hi Fiona,

From the information provided (and we're assuming the car is over six months old), we do not believe you will have to pay VAT or import duty on this car, though of course you will be liable for VRT and the NOx levy. 

Just make sure you can prove all of the above and that the car was actually physically in Northern Ireland.

Expert answer

Hi Laura, 

The conditions will vary by insurer, but generally yes, this should be possible - though only on a temporary basis. You may need the car's VIN as well as its foreign registration, and you will need to book it in for its NCT/VRT inspection within seven days of arrival as usual.

Expert answer

Hi Patsy,

The VAT and import duty side of things is not affected by the car's modification for the Mobility scheme (though VRT and the NOx levy are).

So, same as any other car, if it has been in use in the North for a "reasonable amount of time" (according to Revenue), and you can prove that, then it will be exempt from VAT or import duty.