Expert answer

Hi Derek,

Based on the information you've given us, I do not believe there is any way you can avoid the VRT in this case.

It is quite possible that no VAT will be payable on the Hilux, however, regardless of your status. If the Hilux has been registered and used in the North for “a reasonable amount of time” (according to Revenue) then no VAT or import duty will be payable. Essentially, so long as a car dealer in the North didn't just import it there to sell it on to someone south of the border it should be fine.

You'll need paperwork to prove it has been used in Northern Ireland of course.

Expert answer

Hi Hugh,

If what the dealer says is true, and can provide you with paperwork to prove it to Revenue on importation, then you should not be liable for any VAT or import duty when you bring it across the border. Of course you will still have to pay VRT and the NOx levy.

Expert answer

Hi Alex,

If the vehicle is indeed a two-seat commercial then yes you can import it as that and pay just 13.3 per cent of the Open Market Selling Price (OMSP). The €333 rate you refer to is the annual motor tax rate for commercials, which is only available for those using their vehicles for zero private use whatsoever.

Expert answer

Hi Christine,

It sounds like you're new to this, so it may be worth reading our Guide to importing a car from Northern Ireland feature.

In summary, whether you have to pay VAT and import duty depends entirely on the circumstances of the car in question. If the car was registered new in NI and used there (and is now over six months old) then no VAT etc payable.

Same thing for a car imported from the rest of the UK to the North, registered and used there for "a reasonable amount of time" according to Revenue. 

The ones to watch out for are cars brought in by a dealer in the North purely to be sold on, without properly importing it first.

The dealers in the North should know what paperwork you need to show Revenue, but always check for yourself.

And finally, no matter what, you will be liable for VRT and the NOx levy.

Expert answer

Hi Erika,

You will need to go through the standard importation procedure for all cars being brought into Ireland. Keep all documentation relating to the purchase and the car's original importation into Northern Ireland. Hopefully it's exempt from VAT and import duty, though you will have to pay VRT and the NOx levy regardless.

Be aware that you must make a reservation with the NCTS within seven days of the car arriving south of the border, with a view to completing the process in 30 days.

I highly recommend you read our guides on the subject:

Guide to importing a car from Northern Ireland

How much VRT is paid in Ireland?

Expert answer

Hi Sean,

Going by the information you've provided, we'd expect no VAT or import duty to be payable, but you will need some form of proof that the car has indeed been in use in the North during that time - and not just imported to be sold on by the dealer. The logbook may well show that, but also try to find evidence the car went through an MOT in the North.

After that it's just the normal process for importation via the NCTS VRT inspection, so you'll need the V5C (logbook), purchase invoice, ID, proof of address, etc. 

Expert answer

Hi James,

If the vehicle has been in use in the North for "a reasonable amount of time" (according to Revenue) then there should be no VAT or import duty payable. You will need to obtain proof of that.

Assuming that is the case (and not that the Transit was just imported from England by a dealer in Northern Ireland to just sell on), really it's just VRT, which we believe should only be €200 for the van you've described.

Expert answer

Hi Rene,

If the camper was imported into Northern Ireland properly over two years ago and used there - and you can prove that - then you should not be liable for VAT or import duty.

There is no NOx levy on campers, you'll be glad to know, just VRT at 13.3 per cent of what Revenue calls the Open Market Selling Price (OMSP).

Expert answer

Hi Anne,

Based on the information provided, you are only likely to be liable for VRT and the NOx levy. Just the year of the car isn't enough for us to help you estimate all that, however.

First up you need to guess the Open Market Selling Price (OMSP), which is the value Revenue reckons the car to be worth after registration in Ireland.

This is not the same as the price you actually paid for the car. A quick look on Carzone.ie reveals 2017 Tiguans ranging in price from about €16,000 to €30,000 so you'll need to compare the one you're looking at buying to a like-for-like model already in Ireland to get a feel for what Revenue might say it's worth.

Once you have a rough idea of the OMSP, you'll also need to know the CO₂ rating for the car you're interested in. We can look that up for you, but we'd need to know the exact spec and engine details etc.

For more information, check out our How Much VRT Is Paid In Ireland? guide.

Expert answer

Hi James,

Yes in theory, within certain conditions, though the key thing here is that the vehicle is being bought by the business to be used by the business. You can't use your business's Irish VAT number to avoid VAT on a private car purchase in this manner.

If you are buying it for the business, then it's worth seeking out a VAT-qualifying car, though of course you still pay VRT etc no matter what.