Expert answer

Hi Ed,

The only tax rate that is exactly €400 is for cars registered between 2008 and 2021 with CO₂ emissions of 141-155g/km. If the car in question actually emits 199g/km then there does appear to have been a mistake made.

Unfortunately, that has no bearing on what would happen if you imported such a car yourself. In fact, if the 199g/km rating is according to the old “NEDC” system, then Revenue will uplift it to an equivalent WLTP figure for VRT and tax calculations. It comes out as 298g/km, meaning a potential €2,400 per year motor tax bill.

If the 199g/km is actually the WLTP figure, then the annual bill is a more palatable €790.

Expert answer

Hi Chris,

Assuming the vehicles are registered in your name and you qualify for Transfer of Residence (ToR) relief, the following steps must be completed:

1 - Apply for ToR relief by following the steps on Revenue's Moving to live in Ireland from outside the EU page. After completing this, you'll receive a reference number or ToR approval letter, ensuring no customs duty or VAT are due. 

2 - Book an appointment at NCTS.ie to have the cars inspected. Even if eligible for ToR with no VRT due, you still need this step. You'll then get Irish registration numbers to get plates made. 

3 - Tax the cars on Motor Tax Online and the Irish registration certificates will come in the post. 

For the latter steps you'll need the following:

- Original V5C 'logbook' for the cars

- Proof of Irish address

- Photo ID

You should start the ToR process immediately as you are supposed to book an appointment with the NCTS within seven days of arrival in Ireland and then complete the process within 30 days.

One word of caution though, and perhaps it's worth a call to Revenue in Ireland on this, but the above guidelines are correct when bringing one car into Ireland that you own. There is no specific guidance in the public realm for bringing more than one vehicle with you. In theory it should make no difference how many cars you bring in, but it's worth checking that before you commit to the process to avoid unnecessary costs.

Do let us know how you get on.

Expert answer

Hi Nicholas,

It depends on which version it is and which gearbox it has. It will be either €390 or €570 per year according to our data. If you have the registration we should be able to check for sure. 

Expert answer

Hi John,

In theory there's no reason why you could not do this. The taxation is a little different and there's a commercial vehicle equivalent to the NCT, but no legislation preventing a private individual from buying and driving a commercial vehicle.

However, anecdotal evidence suggests that it's not all that easy for private individuals to find insurance for such vehicles. Do some ringing around on that before you commit to buying and if you have no luck talking to the insurers directly then consider employing the services of an insurance broker.

Expert answer

Hi Alexander,

We've looked those cars up. Both are BMW M140i with slightly different specification, but both powered by the same 3.0-litre petrol engine. 

Using Revenue's website to check the tax rates by reg does indeed show the discrepancy you've found and it suggests that the 171 car's emissions are in the 101-110g/km range, which is just impossible with that engine. We're not sure how that could have happened.

Someone somewhere put the wrong details in the system for that car. 

Expert answer

Hi David,

With an engine capacity of 2,499cc, that falls into the 2,401-2,500cc band, costing €1,080 a year to tax for private use.

Expert answer

Hi Neil,

For cars, the motor tax band is determined by the CO₂, as you said, but for vans it works differently. When a van is used purely for commercial reasons it's a flat rate of €333, but if the van is actually to be used for any private reasons, it has to be taxed as a private vehicle.

And for some bizarre reason, the rate it is then taxed at is determined not by its CO₂ rating, but by its engine size. Hence the weird situation you've described above where the Peugeot van's engine (1,501-1,600cc in size) means it costs €514 a year to tax for private use, while the CO₂ emissions of the Rifter (141-150g/km) mean it only costs €270 a year. 

Hopefully that explains what's happening anyway, weird as it seems. 

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.