Expert answer

Hi Stephen,

As it's a private sale, there's no defined way to provide proof of purchase, so type up a detailed document adding in all the details of the vehicle, plus the names and addresses of the buyer (i.e. you) and the seller, then both sign it and date it.

Also, assuming you're hoping to import it without paying Irish VAT and import duty, make sure you have proof that the pickup was not recently imported into the North from England, Scotland or Wales.

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Hi Damien,

That's quite the automotive journey! 

Revenue has since attempted to make things a little simpler, so don't worry about the year of the car being imported from the North. All that matters - to avoid paying VAT and import duty - is that the car was imported into the North and used there for, as Revenue puts it "a reasonable amount of time".

We believe three months is fine, though you'll need paperwork to prove all that.

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Hi Thomas,

That is actually irrelevant to the VRT calculation. VRT is based purely on the CO₂ emissions band and the Open Market Selling Price (OMSP) according to Revenue.

It's VAT and import duty that depend on the status of the car and whether it was used in the North. In short, if the car was in use in Northern Ireland and not just brought there to sell on again, there is usually no VAT or import duty due.

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Hi Harry,

While Revenue does not offer any specific advice to cover your situation, our understanding is that VRT – i.e. Vehicle Registration Tax – applies only to vehicles being registered in the State for the first time. If you never intend to register or use the vehicle in Ireland, then VRT should not be payable.

If you are in any doubt, you could of course remove the parts you need from the vehicle before importation and then have the rest of it disposed of without it leaving the UK.

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Hi Monica,

It really does depend on the specific vehicle, and that's what you'll need to check with Revenue. Most tippers are likely to be Category C, meaning a flat rate of €200 for VRT, but some, such as crew cabs, could be slapped with a 13.3 per cent VRT rate (of their Open Market Selling Price), so make sure you look up the official categorisation of the vehicle you're considering before committing to the purchase.

And don't forget that you could be liable for VAT and import duty as well if certain conditions are not met.

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Hi Keith,

Neither I'm afraid. It will go by the engine size, as things for cars used to be before 2008. That's the case for privately taxing a commercial vehicle of any age, incidentally, aside from actual vintage commercials that is.

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Hi John,

I'm afraid not. Skoda Ireland confirmed as much to us. Demand is low and the VRT would make it prohibitively expensive. 

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Hi James,

You're not alone in having this issue. We can find that T-Roc on the MLIT website and get its CO₂ emissions and fuel consumption data, but we cannot see a document showing its NOx rating. The best we could come up with is a spec sheet for the 2025 model on sale today in Japan. Given that this should be the same as the 2022 version, Revenue may accept that. It's 150mg/km.

We've not heard of anyone successfully obtaining this information from a European brand directly, and it's unlikely that Revenue would accept data for the T-Roc sold in a country other than Japan, as there can be regional differences.

Expert answer

Hi Eduardas,

There is VRT relief on EVs with an Open Market Selling Price (OMSP) below €50,000, which that car will be comfortably below. Hence you should have no VRT at all to pay.

Expert answer

Hi Iain,

By the letter of the law, you should have declared the vehicle within seven days of arriving in Ireland with it and sorted the importation process within 30 days of that. There are mechanisms in place to enforce this and penalise lack of adherence to the rules, but we would be surprised if your vehicle was seized or you were penalised so long as you engage with Revenue openly.

It's worth digging out the paperwork proving that you brought the Defender into the country in 2016, regardless of the above, as that means it was before Brexit and there should be no talk of VAT or import duty.

Book a VRT appointment with the NCTS now for the vehicle to be inspected. It can be brought in on a trailer, but make sure you have all the paperwork. Given its age, the VRT will be a flat-rate €200. 

Once that's all sorted, you'll get an Irish registration number for the vehicle and it's up to you whether you get it back on the road or not. Presumably you'd need to declare it off the road in Ireland then, to ensure you don't build up tax arrears until it is road legal once more.