Expert answer

Hi Mark,

As I’m sure you realise, we can only guess at the OMSP (Open Market Selling Price) that Revenue will place on such a rare car. And the VRT calculation hinges on that. Let’s say it’s €25,000, and that its CO₂ emissions put it into the top VRT band at 41 per cent. That would mean a VRT bill of €10,250.

Don’t forget about the NOx levy on top of that, which is likely to be the top €600 limit for petrol cars, and of course import duty and VAT if the car is coming from England, Scotland or Wales.

Expert answer

Hi Don,

Assuming this is a used vehicle, the answer depends on the van’s history.

Previously in use in Northern Ireland:

If the van has been in use in Northern Ireland for a reasonable period (three months is generally accepted as the minimum), it can be registered in the Republic of Ireland without additional Customs Duties and import VAT. Proof is required, such as a copy of the V5C document showing the last registered keeper in Northern Ireland and the date of registration to that keeper.

Not previously in use in Northern Ireland:

If the van was first registered in Great Britain and then brought into Northern Ireland after December 31, 2020, you must provide evidence that it was imported into Northern Ireland in accordance with the Windsor Framework. This includes a copy of the Customs Declaration lodged in Northern Ireland that clearly identifies the vehicle. Without such proof, the vehicle may be subject to Customs Duties and import VAT upon registration in the Republic of Ireland.

Expert answer

Hi Nathy,

Generally, once a new car arrives at a dealership, the company’s administration department will begin processing the registration as soon as possible. I’m unsure that this is an automatic process, as in past experience, all of the customer’s details had to be manually inputted into the vehicle registration system.

However, as Audi will invoice the dealership for the car once it lands there, it is unlikely that the company will hold off or defer any registration process, as once it’s completed, it can include that car with its monthly sales/registration figures, which is important for targets, commissions etc. Unless specifically outlined and agreed ahead of time, it is unlikely that the dealership will defer this process. 

Expert answer

Hi Stephen,

That sounds like great value despite the age, though be aware that it’ll cost significantly more than that to import it when you take into account VRT and the NOx levy.

Expert answer

Hi Michael,

Assuming it has been registered and used in the North “for a reasonable period of time” (Revenue’s words, generally accepted to mean more than three months), then no VAT or import duty should be payable, and as the car is over 30 years old the VRT is a flat €200.

Expert answer

Hi Mehir,

I agree, there’s no way the OMSP is so low for that car so don’t take that figure seriously. I’d suggest a minimum OMSP of €14,000. If the CO₂ is 127g/km (and that will depend on the specific model - some versions are in the band below) then VRT is 17.5 per cent, so that would be €2,450 before the NOx levy, which should only be €160 according to our data.

And it sounds like no VAT or import duty would be due on that car as you’ve said.

Expert answer

Hi Michael,

If the car is coming from England, Scotland and Wales then there is no way to avoid the VAT and import duty. For a car coming from Northern Ireland, and to ensure no VAT and import duty are payable, it must have been imported there officially and used by a private owner in the North “for a reasonable period of time” according to Revenue, which is generally accepted to be three months.

Coming off the ferry with a car from the UK, you are unlikely to be stopped or questioned, but that’s not relevant as you have seven days to make an appointment with the NCTS to have the car inspected and 30 days to complete the importation process. Paperwork is required to prove all of the details, including where you bought the car and its entry to Ireland.

Expert answer

Hi Ger,

If the van on English plates has not been imported fully into Northern Ireland and used there then you are likely to be liable for VAT and import duty on it for sure. Those are calculated according to the price paid for the van so you’d need paperwork to cover that.

If you go for the van already registered and used in the North then get as much paperwork and proof of that as possible before you bring the van for inspection.

You’d have to pay VRT on either van, calculated as 13.3 per cent of the OMSP (Open Market Selling Price). This is the value Revenue estimates for itself and it’s far from an exact science. If you disagree with the assessment you can appeal it, but only after you’ve actually paid the VRT.

Expert answer

Hi Brendan,

The savings are not what they were, and effectively non-existent if you're talking about England, Scotland or Wales. The only realistic option is to look to Northern Ireland as most cars won't be subject to VAT and import duty, just VRT and the NOx levy. Read more below:

Guide to importing a car from Northern Ireland

Guide to importing cars from the UK

Expert answer

Hi Bernadette,

Assuming the car has already been imported into Northern Ireland and registered there, and used by a private individual, then you should only be liable for VRT (Vehicle Registration Tax). This is calculated using the VRT band and something called the OMSP.

The latter - Open Market Selling Price - is the value Revenue in Ireland believes the car to be worth following registration here, and that doesn’t always correlate with the price you actually pay for the car in the North. It varies by year, condition and even the equipment fitted, and it is determined only after you import the car and present it for inspection at an NCT centre. You can estimate what it might be by looking at other similar cars for sale in classifieds, and we’d be happy to help you with that if you give us full details of the car in question.

The VRT band is determined by the car’s official CO₂ emissions rating and again, we can’t tell you that without knowing the full details of the car, especially regarding its engine.

Take a read of our guides on the subject and if you need more assistance, don’t hesitate to post another question. The more specific you are on the car, the more help we will be.

Guide to importing a car from Northern Ireland

How much VRT is paid in Ireland?

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