Expert answer

Hi Chris,

Assuming the vehicles are registered in your name and you qualify for Transfer of Residence (ToR) relief, the following steps must be completed:

1 - Apply for ToR relief by following the steps on Revenue's Moving to live in Ireland from outside the EU page. After completing this, you'll receive a reference number or ToR approval letter, ensuring no customs duty or VAT are due. 

2 - Book an appointment at NCTS.ie to have the cars inspected. Even if eligible for ToR with no VRT due, you still need this step. You'll then get Irish registration numbers to get plates made. 

3 - Tax the cars on Motor Tax Online and the Irish registration certificates will come in the post. 

For the latter steps you'll need the following:

- Original V5C 'logbook' for the cars

- Proof of Irish address

- Photo ID

You should start the ToR process immediately as you are supposed to book an appointment with the NCTS within seven days of arrival in Ireland and then complete the process within 30 days.

One word of caution though, and perhaps it's worth a call to Revenue in Ireland on this, but the above guidelines are correct when bringing one car into Ireland that you own. There is no specific guidance in the public realm for bringing more than one vehicle with you. In theory it should make no difference how many cars you bring in, but it's worth checking that before you commit to the process to avoid unnecessary costs.

Do let us know how you get on.

Expert answer

Hi Alex,

I'm afraid VRT rates are the same regardless of where the car comes from. They apply to the first time a car is registered in Ireland

Expert answer

Hi Elliott,

We can help estimate, but remember some variables are beyond our control. You'll need the CO₂ rating for the VRT band and the OMSP (Open Market Selling Price), which isn't fixed or directly tied to your car's purchase price. It's Revenue's estimated selling price in Ireland and can be hard to predict. Also, if the car has many extras, Revenue will increase the OMSP.

I believe the CO₂ rating for that 4 Series should put the car into Band 9, at 15.25 per cent.

Taking €18,000 as the example OMSP, that would mean a VRT bill of €2,745.

Don't forget the NOx levy and, depending on where you're importing the car from, VAT and customs duty as well.

Expert answer

Hi Pat,

The price after incentives is €32,987 and the applied incentives include the full €3,500 SEAI grant and a VRT rebate. Adding back on the SEAI grant the price becomes €36,487, which is the price after the VRT rebate has been applied.

VRT is seven per cent of the Open Market Selling Price (OMSP). Working back from €36,487, therefore, the OMSP in this case would be €39,233.33, i.e. the price of the 2025 e-C4 Max with no grants.

Expert answer

Hi there,

If the V5 shows the WLTP CO₂ emissions, or the WLTP rate is available for the car in question, then that is what the VRT band will be based on. If the WLTP rate is not shown or not available then Revenue will apply an 'uplifting' formula to the CO₂ emissions figure in a bid to bring it up to a WLTP-equivalent value.

We go into more detail on the actual uplift formula etc. in our Guide to Importing Cars from the UK feature if you're interested, but don't hesitate to come back to us for more help if you need it.

Expert answer

Hi Patrick,

The good news is that, as the car was registered before 2021 in Northern Ireland - and presumably has been there ever since - no customs duty or VAT is payable at all, just VRT and the NOx levy.

You will need paperwork from the seller to prove its status in the North, but otherwise you just bring it in and book it in for an inspection at an NCT centre to get your VRT bill etc. before registering it.

Expert answer

Hi Oisin,

It's pretty much the same method as calculating VRT for a not-crashed car. The CO₂ rating of the car determines the VRT band and then the Open Market Selling Price (OMSP) is reduced to take into account the devaluation of the car due to the crash damage. It's never easy to guess how much Revenue will reduce the OMSP by of course.

Expert answer

Hi Paul,

As a passenger vehicle, the VRT cost will depend on the Open Market Selling Price (OMSP) and the VRT band. The latter is determined by the CO₂ rating, which for that model means the highest with emissions of well over 191g/km. VRT is therefore 41 per cent of the OMSP.

Unfortunately, the OMSP is nothing to do with the price you pay for the car. It's the figure Revenue believes the car to be worth in Ireland. That's not very easy to guess at for a rare model such as the Defender. For the purposes of our calculations let's assume it's €40,000, but you may know Irish values of these cars better so adjust the figures accordingly.

At an OMSP of €40,000, the VRT alone would be €16,400.

You will also have to pay the NOx levy on top of that. This can be up to €4,850 for diesel models and unfortunately the Defender is likely to attract the top value.

Assuming the Defender was imported into Northern Ireland and used there by someone (i.e. not just a car dealer), then you should not be liable for VAT or customs duty, but you will need to be able to prove its status to Revenue when importing it.

Motor tax in Ireland will be at the top rate of €2,400 per year.

A few useful guides for you:

Motor Road Tax Prices in Ireland Explained
Guide to Importing a Car from Northern Ireland
How Much VRT is Paid in Ireland?

Expert answer

Hi Paschal,

You can avoid VAT and import/custom duties completely if the car was imported into the North and then used there by someone (i.e. not just imported by a car dealer to sell on) or indeed if it was registered in Northern Ireland when new. You will need to have paperwork to prove this to Revenue on import to the south. And of course you will have to pay VRT and the NOx levy regardless.

Expert answer

Hi Guy,

It’s never easy to estimate the VRT on rare cars such as this, primarily because the calculation relies on what Revenue deems the car to be worth registered in Ireland. That’s referred to as the OMSP (Open Market Selling Price), and it’s very difficult to predict what value it will place on a rare model such as that Porsche. Let’s take it to be €50,000 for our calculations, but you need to be prepared for a drastically different number from Revenue.

That car’s high CO₂ emissions will place it in the highest band for VRT, at 41 per cent of the OMSP, so that works out as €20,500.