Expert answer

Hi John,

Yes, you should also be liable for VAT at 23 per cent (of the price you pay for the vehicle plus the cost to ship it to Ireland), and import duty at 10 per cent. 

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Hi James,

You've not told us which engine this car has, and that's crucial to the calculations as we need that to look up the official NOx rating. Once you've done that, you can calculate the NOx levy using the formula on our How Much VRT Is Paid In Ireland page.

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Hi Will,

That car will be in the top band for VRT, which is 41 per cent of the OMSP (Open Market Selling Price). If that really is €15,000 - and Revenue may disagree with you on that - then the VRT would be simply 41 per cent, i.e. €6,150.

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Hi Rory,

The answer is thankfully pretty straightforward. No, there’s no upper limit on the number of cars you can bring in, but you have to make sure that they all qualify for VRT relief under the regulations.

Full response from Revenue below:

"When transferring residence into the State, a person can apply for relief from Vehicle Registration Tax (VRT) for their personal vehicles.  Whilst there is no limit on the number of personal vehicles in respect of which an individual can avail of Transfer of Residence relief, each vehicle must individually fulfil all qualifying criteria. One of these qualifying criteria requires that the vehicle must be in use by the applicant for a period of 185 days prior to their relocation."

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Hi Fran,

Full hearses are classified as Category C for VRT purposes as a "listed vehicle". The VRT is fixed at just €200.

However, you still must complete a Customs import declaration before the car arrives, and you are likely to be liable for customs duty (at 10 per cent) and VAT (at 23 per cent) on the value of the car.

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Hi Adedapo,

We don't seen any way you can avoid that, I'm afraid, as the car was first registered in England and is there now (if we are understanding that correctly).

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Hi David,

The good news is that you should be able to claim back the VAT. Because VAT now applies to all vehicles imported into Ireland from the UK, basically, you’re paying the VAT at the point of entry, at the standard rate of 23 per cent, so if you’re a VAT-registered company you should be able to claim that back as normal. Obviously, double check with your company accountant. 

You will be liable for VRT though, which will be charged at 13.3 per cent of the OMSP (Open Market Selling Price). 

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Hi Tony,

You should be fine, as if a vehicle is eligible for VRT exemption because of a transfer of residence, then it should also qualify for exemption for VAT and customs duty. 

According to Revenue: “If you are transferring your normal residence from outside the European Union (EU) to Ireland, you may be able to claim relief from Customs Duty and Value-Added Tax (VAT). This relief applies to imports of the following: certain personal property and household effects, including those of members of your household bicycles and motor cycles, private cars, trailers, caravans, pleasure craft and private aeroplanes.”

Just get all your paperwork in order and it should be fine. 

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Hi Fiona,

If the bike has been in Northern Ireland since 2007 then it shouldn’t be liable for VAT, only VRT. However, if the odometer has also been reset to reflect the new engine mileage of 50km then VAT will be payable. It's possible that won't be noticed, but you shouldn't gamble on that of course.

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Hi Eamonn,

Much of this is going to depend on the age of the Q70 you’re looking at. If it’s a 2017 model, for example, I’m going to estimate that it’ll attract around €3,500 of VRT and NOx levy, but then obviously you’ll have to pay 23 per cent VAT and 10 per cent customs charges on top of that, and those will depend on the purchase price of the vehicle.

If it’s a newer Q70 than that, you could well be looking at more than €5,000 in VRT and NOx, plus the VAT and the customs duty.

Your best bet would probably be to see if you can source one from Northern Ireland (and quick, before someone changes the Protocol!) as that avoids the VAT and customs duty.