Expert answer

Hi Tony,

You should be fine, as if a vehicle is eligible for VRT exemption because of a transfer of residence, then it should also qualify for exemption for VAT and customs duty. 

According to Revenue: “If you are transferring your normal residence from outside the European Union (EU) to Ireland, you may be able to claim relief from Customs Duty and Value-Added Tax (VAT). This relief applies to imports of the following: certain personal property and household effects, including those of members of your household bicycles and motor cycles, private cars, trailers, caravans, pleasure craft and private aeroplanes.”

Just get all your paperwork in order and it should be fine. 

Expert answer

Hi Fiona,

If the bike has been in Northern Ireland since 2007 then it shouldn’t be liable for VAT, only VRT. However, if the odometer has also been reset to reflect the new engine mileage of 50km then VAT will be payable. It's possible that won't be noticed, but you shouldn't gamble on that of course.

Expert answer

Hi Eamonn,

Much of this is going to depend on the age of the Q70 you’re looking at. If it’s a 2017 model, for example, I’m going to estimate that it’ll attract around €3,500 of VRT and NOx levy, but then obviously you’ll have to pay 23 per cent VAT and 10 per cent customs charges on top of that, and those will depend on the purchase price of the vehicle.

If it’s a newer Q70 than that, you could well be looking at more than €5,000 in VRT and NOx, plus the VAT and the customs duty.

Your best bet would probably be to see if you can source one from Northern Ireland (and quick, before someone changes the Protocol!) as that avoids the VAT and customs duty. 

Expert answer

Hi Charlie,

What you need to register and tax a vehicle as a commercial are:

1. Current commercial insurance certificate for the vehicle

2. Evidence of registration for VAT

3. Tax Clearance Certificate

4.. Notice of Tax Registration Form.

If you don’t have all or any of those then you’ll have to register it as a private vehicle. That’s actually easy enough — you just ring up your local motor tax office and tell them what you want to do, and all of the listings are on the motor tax website — but it does mean that you’ll be paying tax on the engine capacity, which, with a 3.0-litre Discovery, is going to be pretty chunky. Equally, insurance can be tricky for commericals-as-private cars, so get hold of a good, reliable broker to get you some quotes.

For more on this, we recommend our sibling site, www.CompleteVan.ie.

Expert answer

Hi Phelim,

A rate of €750 a year suggests that the car has been put into the 171-190g/km emissions band. That does seem higher than native Irish Santa Fes. When did you import the car? It sounds to me that Revenue may have 'uplifted' the NEDC emissions rating to its WLTP equivalent, something that has happened since 1 January 2021.

See our Guide to Importing Cars from the UK feature for more information - most of that applies to a car imported from Australia too. Hopefully that helps you understand it.

Expert answer

Hi Robert,

The €1,250 rate is for cars registered in Ireland before 1 January 2021, with CO₂ emissions of 191-225g/km. 

The €750 rate has been upped to €790, but it applies to cars registered in Ireland before 1 January 2021, with CO₂ emissions of 171-190g/km. 

So there appears to be a reason that your car is in the higher bracket. Larger wheels can do that, or maybe it's the difference between the weights of the three- and five-door body styles.

Expert answer

Hi Olivia,

In theory, once any vehicle is 30 years old or older, it qualifies for so-called ‘vintage’ tax — which is a mere €56 per year. If for any reason your truck doesn’t qualify, then it’ll be taxed according to its engine capacity. Rates for any goods vehicle under 3,000cc start at €333 per annum.

Expert answer

Hi Tom,

Apparently it's quite easy to tax a commercial vehicle as a private one, simply by informing your local motor tax office. Beware, however, of the challenge of insuring the vehicle, as many readers have told us that is a big issue for private drivers.

Expert answer

Hi Jim,

When you’re importing a car into Ireland, according to Revenue, the VAT calculation is made on the ‘customs value’ of the car. This is defined as “The purchase price, plus the cost of transport and insurance, plus any customs duties payable.” It’s charged at 23 per cent, incidentally. 

However, you say you want to import “our” Mercedes? Does that mean you’re moving to Ireland and bringing your car with you? If so, you may be exempt from paying both VRT and VAT. If you have owned the car for longer than six months, and can show proof of motor tax at your previous address for at least that period, plus can document your move to Ireland, you should be able to skip both payments.

Expert answer

Hi Gavin,

It can be tricky, as some insurers — and we don’t know why, but Irish insurance and insurers are never less than needlessly awkward — seem less than keen to insure a commercial vehicle as a private car. Your best bet is usually to find a good, local broker who might be able to help you navigate the insurance waters a little more easily.