Expert answer

Hi Albert,

The only way you could benefit from importing the car to Ireland first is to then keep the car here and use if for at least six months before moving to Spain. This would then allow you to bring the car with you as your personal possession without any other taxation. Obviously you would have to pay VRT and the NOx levy on importation to Ireland.

If you don't have that timeframe to work with, it's just as easy to bring a car straight from Northern Ireland to Spain as you'll be going through the rigmarole of reregistering it just once and you can't avoid the tax that the Spanish authorities will place on it regardless.

If the car has been used in Northern Ireland – and you'll need paperwork to prove it – then yes, it should be exempt from VAT on importation to Spain (or Ireland). That is of course assuming we are talking about a car not considered to be new.

One final thing: are you happy to drive a right-hand-drive car on the 'wrong' side of the road in Spain? It will be difficult to sell on in the future there.

Expert answer

Hi Mary,

Rather bizarrely, there is no published rule on this situation as yet so electric vans are subject to the same annual motor tax as electric cars - i.e. €120 per annum.

Expert answer

Hi Danny,

First up, as a 2.0-litre van taxed for private use the annual motor tax would be €710. 

If you convert it to a camper and get it certified as that then the annual tax could drop to just €102.

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Hi Fiachra,

Though you really should put that question to your accountant as well, I suspect that you could make a case for having a commercial vehicle.

However, to be defined and taxed as that, a commercial vehicle can only be used for the purposes of 'the business'; you couldn't use it for any other personal use whatsoever.

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Hi Lorraine,

In Ireland, the first NCT (the Irish equivalent of the UK's MOT) is not due until four years after the first date of registration of a car. That duration applies even if the car was first registered in the UK so, in the case of a 2022 Tucson, it is not necessary to put it through an NCT until 2026.

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Hi Brian,

That is a slightly unusual situation we've not come across before and we'd urge you contact Revenue yourself for clarification.

With that in mind, my belief would be that you should not be liable for VRT so long as the van was converted properly to a crew cab vehicle and certified as such. It's important that it was not converted to what may be construed by Revenue to be a regular passenger vehicle - unless, of course, the owner that did the conversion already paid VRT to do that (which is highly unlikely).

In short, you're not changing the vehicle; you're just using a commercial vehicle for private use. If you yourself converted a van in this manner, then it may be a different situation.

But as I said at the top, this isn't a common situation and getting official clarification is advised.

Expert answer

Hi Jane,

If the Open Market Selling Price of the car (the OMSP is the value Revenue in Ireland believes it is worth after importation) is less than €40,000 then you'll have no VRT (Vehicle Registration Tax) to pay. If the OMSP is between €40,000 and €50,000 then there's tapered VRT relief, and no relief at all for cars deemed to be worth more than €50,000.

The above applies no matter what the 'customs state' of the car.

What you need to look out for is whether you'll be liable for customs duty - at 10 per cent of the customs value (purchase price, plus transportation costs, plus insurance) - and VAT. The latter is 23 per cent of the customs value plus the customs duty.

Now, if the car has been in use in Northern Ireland for, as Revenue calls it, “a reasonable amount of time”, then VAT and customs duty are unlikely to be payable. You will need proof of that, however. If the car is being bought from a dealer that imported it from England for sale, then ask them for proof of importing according to the Windsor Framework.

Expert answer

Hi Niall,

If you're looking to move to Ireland with the car, then you're likely eligible for a Transfer Of Residence (TOR) exemption for all taxes relating to importing it. Take a look at Revenue's Transfer of residence page for full information.

For what it's worth, customs duty is calculated as 10 per of the so-called Customs Value, which is made up of the purchase price, the cost of shipping and the insurance for the shipping.

VAT is then 23 per cent of the total when you add the calculated customs duty to the customs value.

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.