Expert answer

Hi Barry,

If it’s registered as a commercial and is being imported to be registered as one in Ireland, then the VRT should be 13.3 per cent of its OMSP. That’s the Open Market Selling Price Revenue believes the vehicle to be worth in Ireland, which can be tricky to estimate, especially for something so rare, relatively speaking.

If Revenue says it’s worth €35,000 then the VRT as a commercial would be 13.3 per cent of that, or €4,655.

If this is a private vehicle then the VRT rate depends on the CO₂ emissions, and it’s likely to be in the top band, at 41 per cent. At the same OMSP, that would be a VRT bill of €14,350.

Don’t forget about the NOx levy, which will be high for that vehicle, but if it has been registered and used in Northern Ireland you shouldn’t have import duty or VAT to pay.

Expert answer

Hi Aileen,

Motor tax for cars only goes by the engine size if it was registered before 2008. If the 1.6 you’re talking about is older than that then the annual motor tax should be €514 (assuming the engine size is 1,501-1,600cc).

If the car is newer, then its tax goes by its CO₂ emissions. We’d need to know full details of the car before we could look that up for you, as the engine size and type alone aren’t sufficient.

Read our Motor Tax Prices in Ireland Explained page for more information.

Expert answer

Hi Mark,

As I’m sure you realise, we can only guess at the OMSP (Open Market Selling Price) that Revenue will place on such a rare car. And the VRT calculation hinges on that. Let’s say it’s €25,000, and that its CO₂ emissions put it into the top VRT band at 41 per cent. That would mean a VRT bill of €10,250.

Don’t forget about the NOx levy on top of that, which is likely to be the top €600 limit for petrol cars, and of course import duty and VAT if the car is coming from England, Scotland or Wales.

Expert answer

Hi Martin,

If you go to https://www.mlit.go.jp/jidosha/jidosha_fr10_000019.html (and use a browser that will automatically translate it from Japanese to English for you) you can scroll down to item 6 and get Excel files full of information for loads of JDM cars. Those hold engine codes, etc, fuel consumption and CO₂ data, but not NOx information that we can see unfortunately. 

Expert answer

Hi Bernadette,

Assuming the car has already been imported into Northern Ireland and registered there, and used by a private individual, then you should only be liable for VRT (Vehicle Registration Tax). This is calculated using the VRT band and something called the OMSP.

The latter - Open Market Selling Price - is the value Revenue in Ireland believes the car to be worth following registration here, and that doesn’t always correlate with the price you actually pay for the car in the North. It varies by year, condition and even the equipment fitted, and it is determined only after you import the car and present it for inspection at an NCT centre. You can estimate what it might be by looking at other similar cars for sale in classifieds, and we’d be happy to help you with that if you give us full details of the car in question.

The VRT band is determined by the car’s official CO₂ emissions rating and again, we can’t tell you that without knowing the full details of the car, especially regarding its engine.

Take a read of our guides on the subject and if you need more assistance, don’t hesitate to post another question. The more specific you are on the car, the more help we will be.

Guide to importing a car from Northern Ireland

How much VRT is paid in Ireland?

MINI Clubman reviews

Expert answer

Hi Derek,

On registration, the imported four-seat Jimny/Sierra would presumably be defined as a passenger car, in which case it would have to undergo an NCT. 

So long as the car is "Euro 6" compliant then it will pass the emissions tests. Make sure you check that with the seller and ask for proof or that in writing before you commit to the sale. 

Expert answer

Hi Ed,

The only diesel engine offered in the 2009 XC70 was the old five-cylinder 2.4-litre unit. It was available in many states of tune though, so that will affect the CO₂ rating, which is how the tax is determined. 

It would appear that most will fall into Band F, with emissions of 191-225g/km. That currently means annual motor tax of €1,200.

Expert answer

Hi Roman,

The VRT calculation for a private car import depends on two things. The first is the VRT band, determined by the car's CO₂ emissions. That Land Cruiser will be in the top band, with VRT at 41 per cent of the OMSP. The OMSP is the Open Market Selling Price, the second item we need. Unfortunately, it's a tricky thing to estimate in some cases as it's the price Revenue believes the vehicle would sell for in Ireland, fully registered etc, which may not correspond with how much you pay for the car abroad.

In the case of the Land Cruiser, most are commercial vehicles in Ireland so it's not easy to get a good feel for their value as a passenger car. For the sake of our calculation, let's say it's €40,000, though I'd not be shocked if Revenue suggested higher...

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

This car will attract a very high NOx levy as well so don't forget that and, if you're importing it from England, Scotland or Wales, you'll also have VAT and import duty to pay. 

Make sure you read our Guide to importing cars from the UK or the Guide to importing a car from Northern Ireland if that applies.

Expert answer

Hi Adrian,

There is VRT relief on first registration of an electric car in Ireland, which effectively means no VRT for most imports such as that Tesla.

VRT would be payable on importing a Skoda PHEV, though as the CO₂ emissions rating is so low for those, the VRT would be relatively low as well - likely to be just seven per cent of the OMSP (the Open Market Selling Price as determined by Revenue).

Regardless of what powers the car you import from the North, VAT and customs duty liability depends only on whether the car was imported into the North properly and used there by a private individual for a “reasonable amount of time” - generally accepted to be three months.

I suggest you read our Guide to Importing a Car from Northern Ireland feature to gain more understanding.

Expert answer

Hi Shane,

You can indeed, though you'll need to tax it for private use, not commercial use. That means the annual motor tax rate goes by the engine size, not the CO₂ emissions (and not the fixed commercial vehicle rate).

Just get in touch with your local motor tax office to tell them and it shouldn't be difficult.

Read the Buying a van for private use over on our sibling site CompleteVan.ie for more.