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Hi Lynsey,

The only way to do it would be to permanently remove the rear seats and seatbelts and create a bulkhead between the front two seats and the cargo area. It will also require a conversion declaration.

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Hi Gerard,

On importation, you will not have to pay VRT as the Kona is all-electric and within the top limit for a full VRT rebate.

We can't determine the car's customs status for you, however, which determines whether or not you'll pay VAT and import duty. To avoid that, you'll need to ensure the car was actually imported into the North and used there for a “reasonable amount of time” (Revenue's words) before being sold on for export.

Put more simply, if the dealer brought the car into the North from England, Scotland or Wales just to sell on, it's highly likely that you will be stung for VAT and duty.

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Hi Terence,

The reg itself isn't what Revenue looks at, but it certainly looks at the customs status of the car. If it was brought into Northern Ireland from GB (England, Scotland or Wales) just to be sold on and not actually used in the North by an owner, then VAT and customs duty will be due on importation south of the border.

If it was imported into the North and used there “for a reasonable amount of time” (Revenue's words), and you need to be able to prove that with a paper trail, then no VAT or duty should be required.

So don't just go by the reg on the car.

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Hi Michael,

Given what you said, we'd assume that there is no import duty or VAT in that price, just VRT and the NOx levy.

VRT is based on the CO₂ emissions band and the so-called Open Market Selling Price (OMSP). The latter is not the price paid for the car, but the value Revenue believes it to be worth after importation in Ireland.

And while the CO₂ emissions rating might be 187g/km, that is likely to be the old NEDC rating. Revenue 'uplifts' that to be comparable to the newer WLTP standard, which would put this Cayenne into the top band for VRT, at 41 per cent of the OMSP.

It's not easy to estimate what Revenue might say the OMSP is, as that's a rare car in that specification, but for example, if it said it's worth €30,000 in Ireland, then the VRT alone would be €12,300.

On top of that is the NOx levy, which can be really expensive for big old diesels. We'd estimate that could be just under €3,000 for the Cayenne S Diesel.

Unfortunately, therefore, the price you've been quoted to bring this car into Ireland isn't at all surprising.

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Hi Pauric,

I'm afraid your local motor tax office has it right. When a commercial vehicle is taxed for private use, it is done by the engine size, reverting back to the old pre-2008 system, even for a relatively new van such as yours. It has nothing to do with CO₂ emissions.

So a van with an engine of 1,401-1,500cc capacity does indeed cost €413 per year to tax for private use.

Read our Motor Road Tax Prices In Ireland Explained guide for full details.

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Hi Christopher,

That is mostly correct, though the car must be registered to someone at the Northern Irish address and I don't believe that petrol receipts will suffice as proof. An MOT in the North should though. Revenue isn't very precise in its information around this, unfortunately.

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Hi Bryan,

Ask the dealer for a copy of the customs declaration covering the vehicle's movement from Great Britain into Northern Ireland (showing the VIN), or a T2L document.

That is the documentation Revenue is referring to when it mentions the Windsor Framework requirements.

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Hi Richard,

I agree that it's ludicrous that Revenue can't give you a clear and definitive answer ahead of time and that it could come down to "who you get" on the day.

Nonetheless, I'd be confident that you should not be liable for VAT or import duty on the car as described. 

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Hi Norma,

If you're selling it privately, and the mileage isn't too high for the year, then I'd suggest in the region of €6,000. Obviously you won't get that on trading in though.

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Hi Jason,

First up, whether a used car coming from Northern Ireland is subject to VAT or not is purely to do with its customs status, not its value. If this BMW was registered new in NI, or was imported there from England, Scotland or Wales and then used by someone there (as opposed to being imported by someone to sell on), then no VAT would be payable on importing south of the border - regardless of its value.

You would need to be able to prove its status. If it was registered new in the North, then that will be easy to do of course.

Now for VRT. There is VRT relief for electric cars , but that only applies if their Open Market Selling Price (OMSP) is below €50,000. For cars worth more than that there is no VRT rebate and you'd have to pay VRT according to Band 1 for cars emitting 0-50g/km. That's currently 7% of the OMSP.

In case you're not familiar with it, the OMSP is the value Revenue believes the car to be worth after it's registered in Ireland. It's not related to the price you've actually paid for the car.

A quick check of the classifieds reveals that 2022 BMW iXs are listed in Ireland for between €44,000 and €60,000. If the model you're looking at is deemed to have an OMSP of less than €50,000, then you will get a bit of VRT relief, but nothing substantial.

For your information, if Revenue places an OMSP of €60,000 on the iX, VRT of €4,200 would be payable.