Expert answer

Hi Willie,

If the van is deemed to have an OMSP (Open Market Selling Price) of under €40,000 by Revenue (and I assume it will) then there should be no VRT as there's relief of up to €5,000. Obviously there's no NOx levy either.

Now, if the vehicle was never registered and used in Northern Ireland then it's no different to just importing it from England, Scotland or Wales in terms of VAT and import duty. You will be liable for both, at 23 per cent and 10 per cent, respectively. 

Expert answer

Hi Damien,

First up, the BMW i3 is a great option for your needs based on what you told us. It's a cracking compact car that will cost you nothing to run and is an idea runabout. And yes, I'd agree that the fully electric version is the best one, especially when you have access to other cars in the household for longer journeys. 

I really like the 4 Series Gran Coupe as well, but understand the reticence to trust the diesel engines. Would you consider a petrol one instead perhaps? The NOx levy on the diesel on importation can be expensive as well. Because of potential engine issues I'd be inclined to stick with a local BMW dealer and get as good a warranty as you can.

Obviously electric cars don't emit any NOx or CO₂, so it's a bit bizarre if Revenue's site can't deal with that... There is a VRT exemption up to €5,000 and anyway, it's only 7 per cent of the Open Market Selling Price (OMSP).

If you're looking to buy in the North, just make sure the car has been registered and used by a private individual in the North for at least three months before you import it, and that must be verified by documentation. Then no VAT or import duty should be due, just VRT - and the NOx levy if applicable. 

Hopefully all that helps, but come back to us with other specific questions if you need more assistance of course.

Expert answer

Hi Raymond,

Following on from our separate conversation, you've confirmed that car is on a Northern Ireland number plate, so I'd assume it has been used in the North by a private individual for quite some time. A quick check of the UK's MOT history service confirms the car was tested in the North since at least 2018.

You'll need documentation to prove all this on importation, but it would appear that you will not be liable for VAT or import duty on this car.

So then it's just VRT and the NOx levy.

It would appear that the NOx rating is 23mg/km, which means a bill of €150 if that's correct.

The CO₂ rating appears to be 190g/km, though that would be on the old pre-WLTP system and it needs to be 'uplifted' by Revenue's calculations. That would bring it into the top band, at 41 per cent of the OMSP (Open Market Selling Price). The OMSP is the value Revenue believes the car to be worth on the Irish market, and it's not always an easy figure to guess accurately.

There don't see to be many similar cars on sale in Ireland now so our job is made more difficult by that. If you assume an OMSP of €12,000 as a worst case then VRT would be 41 per cent of that, at €4,920. Obviously, that final figure depends massively on the OMSP.

Hope that helps

Expert answer

Hi Cait,

VRT is 13.3 per cent of the Open Market Selling Price (OMSP), but unfortunately there's no way to accurately predict that ahead of time, especially for campers as there is such variation in the market. You can appeal a valuation after the VRT has been paid, which isn't very helpful.

Campers are not subject to the NOx levy, you'll be glad to know.

However, if the camper is coming from outside the EU (including England, Scotland and Wales), you will also be liable for 23 per cent VAT and 10 per cent import duty. In most cases, campers imported from Northern Ireland do not attract these taxes, but only if they've been registered and used by private owners in the North before you buy it.

Expert answer

Hi Cait,

If it's a properly certified conversion then VRT should be just 13.3 per cent of the Open Market Selling Price (OMSP). That OMSP is what Revenue believes the vehicle is worth in its current state on the Irish market, so not the base van.

One thing to watch out for: if the car is coming from England, Wales or Scotland then you are likely to be liable for VAT and import duty as well as the VRT.

Expert answer

Hi Des,

Yes, our understanding of the rules would suggest the same, that you will be liable for 23 per cent VAT and 10 per cent import dutyon registering the car in the Republic. 

Expert answer

Hi Brian,

It appears to change the list of cars below that question, presumably narrowing it to cars that were actually sold in Japan.

Expert answer

Hi there,

If you live in the North and then move to the South with that car in that way, then I don't see why not, though you'd still be liable for VRT and the NOx levy of course.

As ever, we advise readers to talk through unusual cases directly with Revenue before committing to bringing a car in.

Expert answer

Hi Liam,

Our understanding is that the car needs to be in private use too. Read our Guide to importing a car from Northern Ireland for more, though this excerpt, a quote from Revenue, might be of interest:

"Revenue will consider that a vehicle has been imported to NI in accordance with the Windsor Framework where a copy of the import declaration lodged in NI, or proof that the vehicle has been in private use in NI for a reasonable period of time, is provided as part of the VRT process. What is considered to be a reasonable period of time, for the purposes of private use, depends on the facts and circumstances of each case."

Expert answer

Hi Anita,

Whether you won it or not, you will still be liable for all costs to import the vehicle and register it in the South. From the information you've given, we believe you'd only have VRT to pay. 

However, you will need to book an appointment to have the vehicle inspected at an NCT centre within seven days of it arriving in Ireland and you have 30 days to complete the procedure. I.e. you'll have to pay VRT on it as a passenger car if that's what it was on arriving in Ireland.

You can of course do the conversion afterwards.