Expert answer

Hi Ion,

If you can prove to Revenue that the van has been used in the North for a "reasonable period of time" then you should not be liable for VAT or customs duty, just VRT.

Then amount of VRT payable depends on whether the Vito in question is deemed to be category B or C. If it's B, the VRT is 13.3 per cent of the Open Market Selling Price (as determined by Revenue after the NCTS inspection), but if it's C, the VRT is a flat rate of €200.

You'll need to check the precise definition of the van.

Expert answer

Hi Liam.

I believe you'll be ok, as the car should be assessed as is, but you really should ring Revenue for yourself to double-check that rather than take our word for it.

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Hi Andrei,

As that Golf is over 30 years old, it will indeed only attract the flat-rate VRT of €200, and it won't be slapped with any NOx levy either.

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Hi Pat,

VRT first as that's an easy one - no matter where it's coming from, as it's over 30 years old, VRT will be just €200.

No NOx levy applies.

I'm assuming the car is not coming from Northern Ireland, but if it is, and it has been in Northern Ireland a long time, then there will be no further charges other than the VRT outlined above.

Coming from England, Scotland or Wales, there will be VAT at 23 per cent due, unfortunately. This is calculated on the customs duty (bear with me) plus the 'customs value', which is generally accepted to be the purchase price, plus the transport costs, plus the insurance costs.

There may actually be no customs duty if the car was manufactured in the UK, though you'll have to prove that. If not, it'll be 10 per cent of the customs value above.

Hopefully that all makes sense

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Hi Frank,

There's nothing stopping you importing a car from the UK regardless of where it was made, though there are potential savings so long as you can prove the car and most of its components were made there.

That's potentially tricky to do, as the car would have to qualify as UK-origin goods under the EU-UK Trade and Cooperation Agreement (TCA).

All it saves is the import duty, however, typically 10 per cent of the customs value. You'd still have to pay VRT (including the NOx levy, potentially) and VAT if it's coming from England, Scotland or Wales.

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Hi Colin,

Adding a rear seat to a 2012 Defender is mechanically straightforward, but legally and financially complex. In most cases it triggers reclassification from commercial to passenger vehicle, leading to significant VRT liability, higher annual motor tax and insurance implications.

Unless the vehicle clearly meets Revenue's crew-cab criteria (which many Defenders do not), you should expect the change to be costly.

There are many older Defenders with aftermarket seats that have not been declared as converted, but we would not advocate going down that route.

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Hi Bart,

Revenue itself states that the information on its website is for guidance only, so you have no comeback with it. Saying all that, if it gives an OMSP (Open Market Selling Price) for the same car on there, then that is likely to be quite a good guide. 

For cars coming from Japan, however, they will ask for proof of the CO₂ and NOx emissions, so that's the tricky part. Make sure you get that documentation from the seller before proceeding.

Expert answer

Hi Gill,

You're right about the bike being exempt from VRT as a classic. 

Customs/import duty of six per cent will be payable if the bike was not manufactured in Great Britain (England, Scotland or Wales).

If you're importing it from GB then VAT will be 23 per cent. That's of the price paid plus any duty owed.

Expert answer

Hi Alf,

I'm afraid so, yes - it's effectively part of the VRT process and it has to be paid even if VAT and customs duty are not payable.

Expert answer

Hi Evan,

Thanks for your kind words, but we're not sure it warrants a full guide as vintage motor tax is quite simple - once the car is over 30 years old, it qualifies. 

Some insurers do specific classic car insurance as well, but that's quite a separate thing and each of them have their own terms and conditions when it comes to mileage and access to another car.