Is a 2008 Ferrari F430 exempt from VRT?
I'm considering buying a Ferrari F430 Spider from Northern Ireland and I live in Cork. It is a 2008. Is it exempt from VRT?
David (Cork)Aug 2025 Filed under: importing
Expert answer
Hi David,
I'm afraid not - no car is exempt from VRT (unless you're moving into Ireland with your own car from abroad).
Are there companies who will sort out VRT for you?
Are there companies who will sort out VRT for you?
Matt (Cork Ireland)Aug 2025 Filed under: VRT
Expert answer
Hi Matt,
If you mean are there companies that will do all the paperwork etc. and just give you a bill at the end, then yes there are. We've not used any of them ourselves so can't recommend any, but do a search online for those specialising in importing cars from the UK or Northern Ireland - and then look for public reviews of the services.
How to minimise VRT and NOx levy on a 2010 Range Rover?
Thinking of purchasing a 2010 Range Rover 3.6 in Northern Ireland. It has been owned in Northern Ireland for a number of years. Do I have to pay VRT and the NOx levy?
Another scenario: if I got the owner to change it to a crewcab/commerical would this impact the VRT and NOx levy charge?
I know it would change the tax when registered in Ireland. Any advice of best solution if I was thinking of doing this?
Danny (Cork Ireland)Aug 2025 Filed under: importing
Expert answer
Hi Danny,
While it sounds like the car shouldn't attract VAT or import duty (you'll need to prove it was used in Northern Ireland), all passenger cars being imported are subject to VRT and the NOx levy. If it's a commercial, there is no NOx levy, but there would still be VRT, calculated differently. Revenue has quite a strict definition of what a commercial SUV is though, so make sure you know what you're doing before you make that move.
Read our How Much VRT Is Paid In Ireland? guide for more information
How to clear a non-running project car on importation?
Hi,
I'm considering buying a classic Ford from the UK which does not run and is a project car. How do I go about clearing it to Irish plates as it is now before I do any work to it? Do i need to trailer it to the NCT centre as it is?
Pete (Louth)Aug 2025 Filed under: importing
Expert answer
Hi Pete,
The process is the exact same as for a running car. You will need to make an appointment with the NCTS and have the car inspected, and pay VRT, even if it is indeed on a trailer or recovery truck.
If the Ford is over 30 years old the VRT will only be €200 in any case.
Does an imported car from the North have to be in 'private' use?
I am about to import a car from the north of Ireland that was originally registered in the UK in early 2022 and brought into Northern Ireland in late 2022.
I can show it was in the North for a reasonable amount of time (about three years), but the car is a company car and as a result it is registered to a Northern Irish company.
When reading the VRT rules it seems to suggest that the car must be shown to be in "private" ownership in the North for a period of time to be VAT and customs exempt.
Does this mean I will be liable for VAT and customs if I import this car? Is there any way to avoid this?
Conor (Waterford)Aug 2025 Filed under: importing
Expert answer
Hi Conor,
Our understanding is that it will be good enough to show that the car has been in use, even if it was a company car. Essentially, once the car has not been brought in by a car dealer to sell on right away it is likely to be exempt from VAT and import duty.
As ever, we encourage would-be importers to check their individual case with Revenue direct before committing to a purchase.
What documents do I need to import a car from the North?
What documents are needed when importing a car from Northern Ireland to southern Ireland to clear customs and registration?
Ger Fitzgerald (Kilmallock, CoLimerick V35H528)Aug 2025 Filed under: importing
Expert answer
Hi Ger,
There isn't a strict list of required documents as the situation depends on the car itself and when it was first brought into or registered in the North. There's no such thing as too much information, however, so gather what you can.
For the NCT VRT inspection you will need:
- The UK logbook (V5C)
- Purchase invoice or receipt
- Proof of identity
- Proof of address
- PPS number
To ensure that no VAT or import duty are payable, obtain the car's MOT test history (showing that it was used in the North) or any information relating to a customs declaration in the North if the car was imported there as a used vehicle by a dealer or the previous owner.
And always check with Revenue before you commit to bringing the car over the border.
VRT on importing a 2001 Mercedes CL 500?
Hi there,
Just wondering if you have any idea of how much the VRT would be on a 2001 Mercedes CL 500? Price is £1,500 in the UK.
Karl (Dublin)Aug 2025 Filed under: VRT
Expert answer
Hi Karl,
It'll be in the top VRT band for a start, at 41 per cent of the Open Market Selling Price (OMSP). That, unfortunately, is not the price you pay for the car in the UK, but the value Revenue believes the car to be worth after registration in Ireland. It's not easy to estimate for an older and rare car such as yours, but for example, if we guessed at €7,500, then the VRT would be €3,075.
With this dealer paperwork from NI, will I pay VAT?
I am purchasing a car from Northern Ireland to import into the Republic of Ireland. The dealership in NI purchased this car on 18.06.2025 and has the customs documentation from mainland GB. The V5C is also available. Will I be liable for VAT if I purchase this car?
Lisa Comer (Galway)Jul 2025 Filed under: importing
Expert answer
Hi Lisa,
It does not sound like the dealer imported the car according to the Windsor Framework (do ask them) and it does not sound like the car was used for "a reasonable amount of time" after importation into the North so going on the little information above, we'd have to assume that yes, you would be liable for VAT on importing that car, plus import duty, VRT and the NOx levy.
Read our Guide to importing a car from Northern Ireland for more
Can I avail of the Transfer of Residence process?
Hi,
I'm moving back to Ireland after five years living in the UK and want to avail of the Transfer of Residency VRT exemption.
I am also registered in Ireland as a sole trader in the motor trade and complete Irish VAT and income tax returns annually. The Irish work is mostly vehicle repairs which I sub out to a third party and occasionally fly home myself to complete the work.
Do you think this will impact my chances and should I put all the vehicles (three of them) into my partner's name who has no affiliation with Irish tax system or the motor trade?
Appreciate any advice you may have as it's not clearly laid out by Revenue.
Thank you
Patrick (London)Jul 2025 Filed under: importing
Expert answer
Hi Patrick,
This is quite a unique situation so I'd suggest the best thing to do is talk to Revenue. My feeling is that you should be fine so long as your permanent place of residence has been the UK, regardless of your business interests in Ireland. You'll just need paperwork to show that.
The complication with transferring the vehicles to your partner is that they must be owned for at least six months before the move, so if you're not moving back for a while it's a possible option. Make sure you read all the rules carefully though.
Looking at a 2025 car to import from the North...
Hi,
I'm looking at importing a car from Northern Ireland. It has an NI registration from new, was registered in February 2025, and has done 6,500 miles. As far as I can tell, the dealership never sold the car to a private buyer, but it was used as a demo, and by garage staff, etc. Can you tell me whether this car would be liable for VAT and customs duty, as well as VRT?
Thanks,
John
John Sheehan (Dublin)Jul 2025 Filed under: importing
Expert answer
Hi John,
As the car is less than six months old, VAT will be due on it. If you can wait a while, it won't be. No customs duty will be applicable, however, regardless. VRT will of course be payable at the appropriate rate.
