Expert answer

Hi Tilly,

The fact the vehicle is French makes no difference to the situation.

I can confirm that no customs duty will be payable, though you should still make a customs declaration before bringing the vehicle south of the border.

Irish VAT, at 23 per cent of the total sale price, will be payable. However, the Northern Irish dealer should be able to zero-rate the sale – i.e. not charge you UK VAT.

The other large fee will be VRT (Vehicle Registration Tax), which is calculated as 13.3 per cent of the OMSP. That's the Open Market Selling Price according to Revenue in Ireland. It is not directly related to the purchase price, but the value Revenue believes the vehicle to be worth after importation.

I'd suggest you give the Northern Irish dealer a call and talk it through, as they're likely to have gone through this process many times already.

Do let us know how you get on.

Expert answer

Hi Mark,

If, as it seems from your description, the dealer registered that car new in Northern Ireland, then I can confirm that you will have no VAT or customs duty payable on importation.

Expert answer

Hi John,

Unfortunately, it's not possible to compare pricing in Ireland with that of other countries due to different tax schemes in operation. Our VRT system, for example, greatly increases prices of new cars here – and not just Dacias.

For what it's worth, we think under €40,000 for that Bigster is decent enough value. It's a lot of car for the money and a notable step up from the Dacia Duster. There is a lot of choice in the segment, though, so make sure you shop around. Even so, the Dacia is well-priced.

Expert answer

Hi Charles,

You've not mentioned which engine or which version of the car as the CO₂ emissions vary considerably. It could be as low as €210 per annum if the emissions are under 140g/km in a model with the 2.0 TDI engine, for example, while the plug-in hybrid models are only €140 a year to tax.

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Hi Jacqui,

That's highly unlikely unless you actually convert the vehicle by removing its rear seats and fitting a bulkhead and then have it reclassified as a commercial vehicle. Even if you did all that, the annual commercial vehicle tax fee only applies to vehicles used solely for the purpose of a business, which you'd need to prove. No personal use is allowed at all.

Expert answer

Hi Ian,

I'd be very wary of this. By rights, the vehicle should have been re-registered with all taxes paid within 30 days of it entering the country. It is not supposed to be sold on UK plates in Ireland by the person that should have registered its initial import.

Regardless of that technicality, the information you've provided suggests that the importer of this vehicle would be liable for VAT at 23 per cent and import duty at 10 per cent, which would be considerably more expensive than the VRT due.

Without knowing the full details, we couldn't estimate the figures involved, but without proof that the vehicle has been imported correctly we would strongly advise against purchasing this van.

Expert answer

Hi Dan,

The rules from Revenue are clear: if a commercial vehicle is used for any private reason whatsoever, no matter how infrequently, it must be taxed for private use. If the X5 you are referring to is already registered as a commercial vehicle, then, bizarre as it sounds, the private motor tax will be determined based on the engine size - yes, even if it's a post-2008 model.

In the case of the X5, if it's powered by the popular 3.0-litre diesel engine, that would mean an annual motor tax bill of €1,494.

If you're thinking about buying a regular X5 and re-classifying it as a commercial, that would only be possible if the rear seats are removed permanently, and a bulkhead is put in place behind the front seats. Even so, it would have to be taxed privately if you intend to use it for any private reason.

Expert answer

Hi John,

Yes, you just need to inform the motor tax office of the change of use of the commercial. The rate varies as it goes by the engine size of the vehicle in this case, odd as that seems. That's even for commercials that are newer than 2008. To see those rates, go to our Motor Road Tax Prices in Ireland Explained feature.

Expert answer

Hi Paul,

Revenue is likely to treat that vehicle as a company car – not a van – due to it having rear seats, a high specification and suitability for use as a regular car. That's irrelevant of what you actually do with it.

BIK is calculated using the Original Market Value (OMV), a percentage determined by the car's CO₂ emissions and the annual business mileage. In the case of the Amarok Aventura, the CO₂ is 267g/km, and the retail-on-the-road price is €76,820 before options.

Such a high emissions rating puts this vehicle into the highest band for BIK, category E, and the percentage then depends on the annual business mileage from a high of 37.5 per cent for up to 26,000km to a low of 15 per cent for over 52,001km (it's 30 per cent for 26,001-39,000km and 22.5 per cent for 39,001-52,000km). You must keep records.

Say for example you do 25,000km a year for business reasons. That means 37.5 per cent of €76,820 as the calculated “cash equivalent” (€28,807.50) and that is then added to your total pay from a tax calculation point of view.

You can bring that down by doing more business mileage or choosing a more efficient – or cheaper – vehicle.

There are plenty of other bits and pieces to take into consideration, so it's worth taking a look at Revenue's own Private use of employer provided vehicles page for up-to-date information.

Expert answer

Hi Chris,

Unless your daughter has a permanent address in the North where she can register the car, then yes, she will have to import it.