Expert answer

Hi Colin,

Adding a rear seat to a 2012 Defender is mechanically straightforward, but legally and financially complex. In most cases it triggers reclassification from commercial to passenger vehicle, leading to significant VRT liability, higher annual motor tax and insurance implications.

Unless the vehicle clearly meets Revenue's crew-cab criteria (which many Defenders do not), you should expect the change to be costly.

There are many older Defenders with aftermarket seats that have not been declared as converted, but we would not advocate going down that route.

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Hi Evan,

Thanks for your kind words, but we're not sure it warrants a full guide as vintage motor tax is quite simple - once the car is over 30 years old, it qualifies. 

Some insurers do specific classic car insurance as well, but that's quite a separate thing and each of them have their own terms and conditions when it comes to mileage and access to another car.

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Hi Mark,

The rate is then the same as it is for electric cars - i.e. €120 a year at present.

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Hi Harry,

While Revenue does not offer any specific advice to cover your situation, our understanding is that VRT – i.e. Vehicle Registration Tax – applies only to vehicles being registered in the State for the first time. If you never intend to register or use the vehicle in Ireland, then VRT should not be payable.

If you are in any doubt, you could of course remove the parts you need from the vehicle before importation and then have the rest of it disposed of without it leaving the UK.

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Hi Keith,

Neither I'm afraid. It will go by the engine size, as things for cars used to be before 2008. That's the case for privately taxing a commercial vehicle of any age, incidentally, aside from actual vintage commercials that is.

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Hi Carthach,

Frustrating as it is, the rules are quite clear from Revenue on this and, if the vehicle is not being used 100 per cent for the purposes of a business, then it must be taxed for private use. The herd number alone won't change that.

If you have a business related to towing horses, and that's the only thing the Hilux would be used for, then you would have a case for getting commercial tax, but if you use it for towing horses for leisure, then I'm afraid not.

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Hi Eduardas,

There is VRT relief on EVs with an Open Market Selling Price (OMSP) below €50,000, which that car will be comfortably below. Hence you should have no VRT at all to pay.

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Hi Michael,

First of all, if you've lived in Ireland for at least 12 months before moving to the UK, have owned the car for at least six months and you are moving your permanent residence from Ireland to the UK then you should be eligible for transfer of residence (TOR) relief from import duty and VAT. Read the UK's rules on transfer of residence.

If so, then you'll just have to pay the DVLA registration fee (£55), get the car a new MOT cert if it's over three years old and buy a set of number plates, which will be inexpensive. There will also be Vehicle Excise Duty (VED - equivalent of our motor tax) to pay, the rate of which varies depending on the car.

Double-check all the rules for yourself on the UK government's Importing vehicles into the UK page.

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Hi Iain,

By the letter of the law, you should have declared the vehicle within seven days of arriving in Ireland with it and sorted the importation process within 30 days of that. There are mechanisms in place to enforce this and penalise lack of adherence to the rules, but we would be surprised if your vehicle was seized or you were penalised so long as you engage with Revenue openly.

It's worth digging out the paperwork proving that you brought the Defender into the country in 2016, regardless of the above, as that means it was before Brexit and there should be no talk of VAT or import duty.

Book a VRT appointment with the NCTS now for the vehicle to be inspected. It can be brought in on a trailer, but make sure you have all the paperwork. Given its age, the VRT will be a flat-rate €200. 

Once that's all sorted, you'll get an Irish registration number for the vehicle and it's up to you whether you get it back on the road or not. Presumably you'd need to declare it off the road in Ireland then, to ensure you don't build up tax arrears until it is road legal once more.

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Hi John,

This should be very straightforward going on the information you've provided. It sounds like you should be eligible for Transfer of residence (TOR) exemptions in terms of taxes when bringing your car with you. Revenue's Transfer of residence (TOR) page explains it all in detail.