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 Michael,

XPeng Ireland confirmed that it is indeed tinted as standard, but it is possible to customise it with clear glass instead. It's suggested that you speak to someone in a dealer to talk through this and what it will mean for delivery times.

Expert answer

Hi Thomas, 

Taxed as a commercial the price is a fixed €333 per year, but if you mean taxing it privately, which reverts to the old by-engine-size system, then the 1.6 diesel Partner would cost €514 per annum.

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Hi Frank,

We wouldn’t have considered those to be natural rivals as the Toyota starts at about €43,000 and the most expensive Kona Electric is €38,495 and in truth, the cabin ambience of the bZ4X reflects that – it’s a more luxurious car inside. The Toyota is also more spacious in the back seats, though they have similarly sized boots. The bZ4X is nicer to drive and smoother, though the Hyundai is a little more efficient in real-world driving.

In short, if the price difference isn’t part of your decision, you just need to go and test drive both to see which you prefer, as we wouldn’t hesitate to recommend either.

Expert answer

Hi Aurel,

I don’t believe there is any way for you to avoid paying VAT on importation into Spain in that manner unless you meet specific residency or relocation exemptions.

And unless you actually use the car in Northern Ireland for a reasonable period of time – and can prove it – the Spanish authorities are likely to view this as a tax avoidance scheme and will also charge you custom duties.

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Hi Michael,

To qualify for commercial tax rates, the Range Rover must have had its rear seats removed and a bulkhead fitted. Or be previously classed as an “N1” commercial. You can’t just bring in a regular SUV such as the Range Rover and tell Revenue it’s a commercial, even if you do have a legitimate business.

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Hi Dan,

Looks like you’re on the right track, yes. The change of ownership may be possible online if the van has the newer digital VRC (vehicle registration certificate - i.e. the logbook) and needs to be done by the company.

If you plan on using the van for any private use whatsoever then yes, you will need to change the motor tax, which is done at your local motor tax office. Note that the rate depends on the engine size of the van and that you’ll need insurance before you can do that.

I’d suggest looking into the insurance before you do anything else, as it can sometimes be tricky finding private insurance on a commercial vehicle.

Expert answer

Hi Alan,

Vehicle Registration Tax (VRT) for vans imported from Northern Ireland to the Republic of Ireland is typically calculated at 13.3 per cent of the vehicle's Open Market Selling Price (OMSP). However, certain vans qualify for a reduced VRT rate of €200. To be eligible for this reduced rate, the van must meet specific criteria:

- The van must have always had fewer than four seats.

- The van's laden mass must be greater than 130 per cent of its ‘mass in service’ (or 125 per cent for electric vans).

This applies to a lot of proper panel vans, though not usually car-based vans.

Expert answer

Hi Dave,

I’m not sure if would class as fraud as such, as nobody except you knows that you don’t intend to trade (though I’d advise you get actual legal advice on that, as that’s not our remit). However, a vehicle registered for commercial use cannot be used for any personal reasons and if you’re stopped, for example, bringing the kids to school in the SUV, then you are liable to a fine.

Aside from all that, you’ll be required to submit VAT returns and other accounting paperwork for the dormant business that will cost you at least some time, most likely some money, so you need to do the sums on that and calculate whether it’s worth the hassle.

Sounds like an awful lot of trouble to go to just to reduce your annual motor tax.

Expert answer

Hi Gerry,

As you probably know, taxing a commercial vehicle privately means going by the engine size. The Partner's van fits into the 1,501-1,600cc category so it will be €514 per year to tax.