Expert answer

Hi Trevor,

If the original importing dealer sold the car on and it has been in use by someone in the North for, as Revenue puts it, “a reasonable amount of time” before you bought it, then that is correct. However, if you're buying directly from the dealer and the car has not been used privately in Northern Ireland at all then it's highly likely that you'll also be liable for VAT and import duty.

Expert answer

Hi Tommy,

Assuming it is a normal 2016 Citroen Berlingo van that has been registered and used in Northern Ireland, you should not have to pay customs duty or Irish VAT, but you will have to pay VRT when registering it here.

The VRT will usually be based on Revenue's OMSP (Open Market Selling Price) for the van rather than what you paid for it. For most 2016 diesel Berlingo vans, I'd expect the rate to be 13.3 per cent of the OMSP, so probably somewhere in the region of €800-€1,200 depending on the exact model, mileage and condition.

Before buying, make sure the V5C shows NI registration/keeper history and check that it has an NI MOT/test history. If it was only brought into Northern Ireland from Great Britain by a dealer and was not previously in use in NI, Revenue may look for Windsor Framework/customs documentation, and the costs and paperwork could change significantly, potentially meaning you'd also have to pay VAT and import duty.

Expert answer

Hi Fergal,

VRT is unavoidable regardless of where the car is coming from, though on an electric car such as the MGS6 EV, it's likely to be zero thanks to the rebate.

The VAT situation is trickier. The key issue is that it's effectively treated as a new vehicle. In EU/Irish tax terms, a car is considered new if it is either less than six months old or has covered less than 6,000km. While this one has done enough mileage, its November 2025 registration means it's still within that six-month window. On top of that, it's a dealer demonstrator, not a privately owned car in normal use in Northern Ireland, so it doesn't qualify for the NI exemption route either.

The result is that 23 per cent Irish VAT will be payable when you register it here.

Saying that, you may be able to get the dealer to sell it at zero per cent UK VAT, so the hit won't be as tough to swallow as it might have been.

Talk to them about the situation and see what they say.

Expert answer

Hi Margaret,

Both are fantastic cars, but the EV2 definitely has a higher 'hip point', meaning you sit higher up and it's easier to get in and out of it. The Kia is also a fraction more comfortable on the road.

But... if you like the Renault 5, you should really check out the Renault 4 EV as well, as you sit up higher in that and it shares a lot with the 5.

Either way, make sure you go and test drive both cars to get a feel for them - and we'd massively appreciate a (private) message via the Contact Us page to let us know which one you go for.

Expert answer

Hi Des,

You're not doing anything wrong. Most cars actually have a two-stage remote locking system confirmed by different flashing-light patterns. The second press activates the deadlocking, meaning the interior door handles cannot be used to open the car.

In some cars it's the other way around - the double-press deactivates the deadlocking.

Leave a side window open when you lock the car to test for yourself if the interior door handles are working when you press the fob once so you know for sure which way around the Opel logic is.

Expert answer

Hi Brendan,

Assuming you don't need the bigger boot of the ID.4, then I'd suggest that the Elroq is a superior car in every other way. It drives better, has a far nicer interior and doesn't have the ID.4's ridiculous electric window switches. The Elroq is newer as well in terms of technology and development, so its software and infotainment are better resolved and it's more refined.

The only thing I would say is that the Sportline model may ride on low-profile tyres that detract from comfort a little, so make sure you drive it over poor roads to ensure you're happy with it before you commit.

Drop us a message (in private) via the Contact Us page to let us know how you get on.

Skoda Elroq reviews

Volkswagen ID.4 reviews

Expert answer

Hi Ashley,

In principle, that should work, though Revenue is specifically looking out for people trying to circumvent VAT and import duty on such cars and there is no fixed three-month period. The wording says, “a reasonable amount of time” and that Revenue will take it on a case-by-case basis.

I suspect that, if it saw the name of the person registering the car in Ireland anywhere near the original paperwork in England, it would suggest that VAT and import duty are payable.

VRT should be minimal or zero depending on the value of the EV after importation regardless of where the car is coming from.

Expert answer

Hi Patrick,

No matter what, you'll have to pay VRT on it, usually 13.3 per cent of the Open Market Selling Price (OMSP) for category B vans.

The bigger question is whether VAT and customs duty apply, and that depends entirely on the van's history.

If the van has been registered and in use in Northern Ireland, then you should not have to pay either VAT or customs duty when importing it into the Republic.

However, many vans in Northern Ireland were originally supplied from Great Britain (i.e. England, Scotland or Wales). If that's the case - or if you can't prove the van's use in the North - Revenue may treat it as a GB import via NI, which can trigger 23 per cent VAT and 10 per cent customs duty.

There's also a separate rule for newer vehicles: if the van is less than six months old or has under 6,000km on its clock, Irish VAT will apply regardless of where it comes from.

In summary, VRT is a given, but avoiding VAT and import duty comes down to having clear evidence that the van has been properly in use in Northern Ireland.

Expert answer

Hi Dermot,

Because the car originally came from Great Britain, Revenue will want proof that it was properly imported into Northern Ireland under the Windsor Framework. An invoice isn't enough on its own.

If the dealer can provide the relevant customs or TSS documentation, you should be able to bring it in without VAT. If they can't, Revenue may treat it as a GB import, which could mean 23 per cent VAT and customs duty on top.

In short, you really need that paperwork from the dealer.

Expert answer

Hi Elaine,

Those cars are remarkably well-matched in terms of performance and interior space. They're both comfortable enough on the motorway and easy to drive around town as well. There's very little to choose between them.

While we do prefer the exterior appearance and interior design of the Dacia, the Opel does come with a longer warranty, so if you're planning on keeping the car for a long time that is certainly a factor to consider. Saying that, Dacia's cars are generally quite durable so we'd not be overly worried about it.

For us, the Duster just edges it, so I recommend you take both for as long a test drive as you can, including some motorway driving, to see which you prefer. 

And do us a favour - drop us a (private) message via the Contact Us page to let us know which you go for and why.