Is this NI car (still on GB plates) free from VAT and import duty?
Hi,
I have a query regarding importing a car. I have read lots of the information online but just want clarification before I proceed. I am purchasing a used car from a garage in Northern Ireland. The car was imported from GB to NI by the garage. The car is on a GB registration but was imported to Northern Ireland by the garage through TSS (trader support service) and has TSS documentation to support this.
Am I correct in saying that I am not liable to pay VAT and customs charges on the car when presenting for VRT and that the only applicable charges would be for VRT and NOx?
The garage has said this is the case due to the Windsor agreement. The car has been in garage for sale since arrival. It is still on the GB plates.
David R (Dublin)Sep 2025 Filed under: importing
Expert answer
Hi David,
If you are buying a used car from a garage in Northern Ireland that originally came from Great Britain, the key question is whether it has been properly customs-cleared into Northern Ireland. In your case, the garage has confirmed that it used the Trader Support Service (TSS) to bring the car in, and it has the paperwork to show that. That means the car is considered to be in 'free circulation' in Northern Ireland under the Windsor Framework.
When you purchase it from the NI garage and bring it into the Republic, you will not have to pay Irish VAT or customs duty, even though the car is still on GB plates. What you will have to pay is Vehicle Registration Tax (VRT) and, if applicable, the NOx levy when registering the car through the NCTS system, as you mentioned.
The important thing is to ensure you receive and keep the TSS documentation from the garage, as Revenue can ask to see it when you register the car. Without that proof, Irish VAT and customs charges could potentially be applied.
Can you help determine if I have to pay VAT etc on this car?
Hello, wondering if you could help with my query, please. Thinking of buying a used car from NI. First registration was in UK in 2021. Second buyer was a resident of NI, and he registered that car in Dec 2022 in Belfast. First MOT was passed in NI in Jan 2025. Could you please confirm if this car would be exempt from VAT and custom duties?
Thank you.
Kind regards
Nedas Juknevicius (Drogheda)Jul 2025 Filed under: importing
Expert answer
Hi Nedas,
It certainly sounds like that car would be VAT and import duty exempt, so long as you can prove all the details you've given here.
VRT exempt: should I import from the UK?
I'm VRT exempt so would it be worth my while importing a nearly new car from UK?
Gerard Fleming (Cork)Dec 2020 Filed under: VRT
Expert answer
Hi Gerard,
Almost definitely, yes. If you’re exempt from VRT, then buying a used car from the UK makes huge sense. You get more choice, often a higher level of spec and potentially huge savings on price. I say ‘potentially’ because there are obviously outlying examples where you won’t find such big savings, but depending on the car you can often save as much as €5,000 even when you DO pay VRT, so the savings without will be even higher (again, depending on the model).
How much to tax on importing a 2019 car?
I am buying a used car first registered in Feb 2019 with an original retail price of £40,100. I am now purchasing this vehicle for £28,000. Could you please tell me what tax I will have to pay?
Ken Spencer (Cork)Nov 2019 Filed under: importing
Expert answer
Hi Ken,
It depends on the car, and how and where you are buying it. If it’s an import, then you’ll have to pay Vehicle Registration Tax when you bring it into the country, and this is charged on the basis of the car’s current second hand value in the Irish market, and it’s CO2 emissions, so we’d need to know the make, model, trim, year and mileage of the car to give you anything like an accurate figure. You'll also have to pay the NOx levy.
Is an AA-approved car safer to buy?
I'm thinking of buying a used car in the UK that is AA approved and AA inspected. Does this mean the car is a safer buy?
Jonathan Dunne (Dublin)Jul 2018 Filed under: choosing used car
Expert answer
Hi Jonathan,
In general, yes. The AA carries out an independent, unbiased inspection of cars, which can flag up any faults, and any issues in the car’s history or service record. That said, you should check the fine print to see exactly what level of inspection has been carried out — they vary, and can be tailored to individual requirements, so make sure you know exactly what’s been checked and what hasn’t.
Should I import a high-spec Insignia from UK?
Hi,
I'm looking at buying a used car in the UK. We need a spacious, reliable and safe family car. The Vauxhall Insignia seems really great value for money. High spec models even. Are there any glaring problems with them? Say 2010 - 2011. They are cheaper than the Mondeo and Passat.
Ciarán.
Ciarán O'Neill (Athlone)Nov 2016 Filed under: importing
Expert answer
Hi Ciaran,
No major glaring problems. They can develop electrical gremlins, especially with the central locking and alarm systems, and the boot seals can leak, letting in water, but as long as you buy one with a full service history you shouldn’t have too much to worry about.
Is it possible to get scrappage when buying a used car?
Is it possible to get scrappage when buying a used car?
Nicholas Tubritt (Waterford)Jul 2014 Filed under: scrappage
Expert answer
Hi Nicholas,
There is no government-funded scrappage scheme in place in Ireland at the time of writing (July 2014), but those that existed in the past were set up to encourage buying a new car, not a used one. Some car makers continue to use the term 'scrappage' for trade-in deals they are offering, but to our knowledge these also focus solely on new car purchases.
Hope that helps
We have €3,500 plus an 01 Clio to sell or trade in.
Hey, just looking for advice for buying a used car. I'm looking to get something for a new family (expecting in four months). We have €3,500 plus an 2001 Clio to sell or trade in. Needs to be 1.4 or 1.6 and would prefer something 2005 upwards. We're not picky just confused on what to get so any advice would be much appreciated.
Thanks :)
Aidan Ryan (Lucan)May 2013 Filed under: choosing used car
Expert answer
Hi Aidan,
The only concern here really is the value of your old Clio. As someone who recently traded in an early 2000s Renault, I feel your pain, but the sad fact is that it ain't going to be worth much. Even so, the best thing you can do is to start searching for a Volkswagen Golf. If you've got a family on the way, and you need something safe, solid and with a decent bit of space, then you won't go wrong, although it is of course worth looking for those evergreen Golf spinoffs, the Skoda Octavia and SEAT Leon. All three are equally good and the Octavia is particularly spacious.
Come back to us if you need more assistance.
Audi A5 or BMW 3 Series Coupe?
Hello,
I am looking at buying a used car at the moment. Trying to decide between an Audi A5 and BMW 3 Series Coupe. The 2.0-litre diesels look like the sensible option. I would like low mileage, but don't want anything newer than 2008 really. I would get M Sport if I end up going for BMW, but S line not so important for the A5. Max budget is €25k.
I'm interested in your general opinion of both cars. Would you have a preference? Is there anything in particular that I need to watch out for? Better engine options keeping in mind the tax, resale etc? I only do about 10k miles per year...
Thanks in advance, John
John O'Connor (Celbridge)Mar 2013 Filed under: choosing used car
Expert answer
Hi John,
At 10k miles a year, to be honest, you’d be better off going for a petrol model as you’re just not going to get the fuel savings out of a diesel to justify the extra cost, plus you might be running into issues with exhaust filters. Of the two cars, the BMW is without question the nicer to drive, and it has a fractionally more spacious interior than that of the Audi. The Audi is seriously well-made though, so from a reliability point of view, we’d probably give that one the nod. Just make sure you buy one with a full, preferably main dealer, service history.
Mazda6 diesel or petrol Megane?
I am looking at buying a used car. I travel up and down to Drogheda from Dublin each day for work. Would a 2.0-litre diesel be more efficient than a 1.6 petrol? They are both 2007, diesel is a Mazda6 and the 1.6 is a Megane.
Jon Stout (Drogheda)Mar 2013 Filed under: petrol vs. diesel
Expert answer
Hi Jon,
So, your average mileage is going to be around 25,000km per year. That’s just on the cusp of needing a diesel, so I’d suggest going for the Mazda in this case, as it will be much more efficient at that kind of journey, and the constant long motorway runs will keep the particulate filter in good order. Plus, the Mazda will likely be more reliable than the Megane in the long run.
