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.

Expert answer

Hi Bernard,

I'm afraid not. While the value of the car for the calculations does not 'depreciate', the relief for EVs will taper as per a schedule already announced by Revenue. So it's €45,000 this year (actually made up of an initial €35,000 and an additional €10,000 change), but the relief drops to just €20,000 for 2026 and €10,000 for 2027.

So, for example, if the EV in question had an OMV (Open Market Value) of €45,000 this year, the taxable value would drop to zero, as would the BIK. But next year, the taxable value would be €45,000 minus €20,000 - i.e. €25,000.

And for 2027 the taxable value would be €35,000.

Assuming everything else is staying the same with regards to the mileage bracket, then your BIK tax would increase steadily from 2025 to 2028.

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Hi Martin,

Assuming the car has been in the North for its life (or at least a significant portion of it), and that you can prove that, then no import/customs duty will be payable, and neither will VAT.

If the value of the car (according to Revenue that is, not the price you pay for it) is under €40,000, then the VRT rebate will cover all VRT as well so potentially there is no tax at all - other than motor tax after registration of course.

Expert answer

Hi Fiona,

The Single Administrative Document (SAD) is the standard EU customs declaration form. It records the details of goods being imported or exported and proves that customs obligations (VAT, duty, etc.) have been met.

For cars coming from Great Britain into Northern Ireland, a SAD is generated automatically when the HMRC Supplementary Declaration is completed through the Trader Support Service (TSS). Most buyers never see it, but Revenue can request a copy if they want extra proof that a vehicle has cleared customs correctly.

In most cases you won't need to show an SAD when presenting the car for a VRT inspection. Revenue usually accepts the HMRC Supplementary Declaration together with the V5C as proof that the car was lawfully imported into Northern Ireland and is in free circulation under the Windsor Framework.

If the car's paperwork was processed by a customs agent, they can electronically submit the SAD on your behalf, as it should already exist given the HMRC Supplementary Declaration has already been processed.

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Hi Mary,

So long as you don't alter the seating capacity or interior in any way that might suggest the van is used for passengers, it shouldn't make any difference to the classification of the vehicle. It might be worth informing your insurer as it's a modification.

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Hi Dilan,

The lower CO₂ rating of that earlier car was according to the old “NEDC” standard. Any cars imported since 2021 with an NEDC-standard CO₂ figure (as this Jap import would have had) would have had the number 'uplifted' by Revenue to make it comparable to the newer WLTP standard. It was trying to reduce the number of older, more polluting diesels being imported, but it just means that people may more motor tax at times, even if the cars are identical to those already registered in Ireland.

Of course, a Japanese model's CO₂ figure could be a little different on top of all that.

Expert answer

Hi Phil,

If the car is registered in Northern Ireland already then you can just bring it over to any other part of the UK without a problem. There will be no taxes or charges other than transporting it. 

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Hi Danny,

While it sounds like the car shouldn't attract VAT or import duty (you'll need to prove it was used in Northern Ireland), all passenger cars being imported are subject to VRT and the NOx levy. If it's a commercial, there is no NOx levy, but there would still be VRT, calculated differently. Revenue has quite a strict definition of what a commercial SUV is though, so make sure you know what you're doing before you make that move.

Read our How Much VRT Is Paid In Ireland? guide for more information

Expert answer

Hi Bernard,

I can confirm that, if you tax a commercial vehicle privately as described here, the rate is determined by the engine size, so, for an engine of 1,901-2,000cc, the rate is indeed €710 a year.

Expert answer

Hi Michael,

If it's being used solely for business use then it can be taxed as a commercial for €333 per year. However, if it's for any private use whatsoever then it needs to be taxed privately. The rate is then determined by the van's engine size, no matter how new it is. 

Hence, for a van with an engine of 1,501-1,600cc, the annual motor tax is €514.