Is an MOT history enough to avoid VAT etc from NI?
Hello, regarding importing from NI, I am looking to buy from a private individual. The car arrived in NI from 2019 so there is no customs declaration. It has a record of each MOT in NI though since then. Along with its V5, would that be enough for the Revenue to avoid VAT and customs charges?
Thanks
Jim Allen (Cork)Oct 2025 Filed under: importing
Expert answer
Hi Jim,
We believe that should be sufficient, yes, but we always recommend people check with Revenue before committing to a purchase.
Will this imported car be counted as new or used?
Purchased a car in Northern Ireland that is originally registered in Northern Ireland. Up for NCT inspection soon. The invoice states 5,480km, though it was 5,557km when it entered the Republic of Ireland at Lifford Co Donegal. Today it reads 6,341km and so will exceed 6,000km on VRT inspection visit. Do I meet the 6,000km rule to avoid VAT? It is seven months old so ok on six-month-age rule.
Liam Connolly (Letterkenny)Oct 2025 Filed under: importing
Expert answer
Hi Liam.
I believe you'll be ok, as the car should be assessed as is, but you really should ring Revenue for yourself to double-check that rather than take our word for it.
I'm missing data to import a Ford Mondeo...
I have a Ford Mondeo 2.0 Hybrid which was manufactured in 2019 but was in Germany from 2019 until 2023 and first registered to a private individual in Northern Ireland in 2023. The CO2 values and the NOx values are not on the V5 and having obtained the CoC from Ford (proper water marked and signed) they are not on it either. How would you import this to ROI without these values showing on the V5 or the genuine original CoC?
Frank Scallon (ENNISKILLEN)Oct 2025 Filed under: importing
Expert answer
Hi Frank,
If Ford won't play ball in giving you a CoC with all the details on it, then next step is perhaps to try to find the information on an officially recognised UK website, such as this one from the Vehicle Certification Agency. If you can find your exact car on there, that should be accepted, but we strongly urge you to talk to Revenue ahead of the NCTS inspection about the documentation you have to hand.
What taxes payble on importing a pre-war car from the UK?
What charges are applicable to import a pre-war vehicle (85 years old) from the UK to Ireland?
Pat Mc Adam (Ireland)Oct 2025 Filed under: importing
Expert answer
Hi Pat,
VRT first as that's an easy one - no matter where it's coming from, as it's over 30 years old, VRT will be just €200.
No NOx levy applies.
I'm assuming the car is not coming from Northern Ireland, but if it is, and it has been in Northern Ireland a long time, then there will be no further charges other than the VRT outlined above.
Coming from England, Scotland or Wales, there will be VAT at 23 per cent due, unfortunately. This is calculated on the customs duty (bear with me) plus the 'customs value', which is generally accepted to be the purchase price, plus the transport costs, plus the insurance costs.
There may actually be no customs duty if the car was manufactured in the UK, though you'll have to prove that. If not, it'll be 10 per cent of the customs value above.
Hopefully that all makes sense
Cost to tax a 3.0-litre Hilux privately?
Cost to tax a 3.0-litre Toyota Hilux pickup privately?
Martin James TUNNEY (MAYO)Oct 2025 Filed under: taxation
Expert answer
Hi Martin,
It goes by the engine size in that situation, so the annual motor tax would be €1,494 for engines of 2,901-3,000cc.
Are there savings on importing a UK-made car?
Can I buy a UK-manufactured car in the UK for importing into Ireland? And what are the savings versus a non-UK-manufactured car?
Frank (MAYO)Oct 2025 Filed under: importing
Expert answer
Hi Frank,
There's nothing stopping you importing a car from the UK regardless of where it was made, though there are potential savings so long as you can prove the car and most of its components were made there.
That's potentially tricky to do, as the car would have to qualify as UK-origin goods under the EU-UK Trade and Cooperation Agreement (TCA).
All it saves is the import duty, however, typically 10 per cent of the customs value. You'd still have to pay VRT (including the NOx levy, potentially) and VAT if it's coming from England, Scotland or Wales.
Can I claim back VAT on a privately-bought van?
I'm buying a 2023 Peugeot Partner that is private and the VAT was paid on it at the time. Can I (being VAT registered) claim it back?
Kev (Kerry )Oct 2025 Filed under: taxation
Expert answer
Hi Kev,
It's probably worth double-checking this with your accountant, but our understanding is that you can only claim back VAT you have paid yourself and for which you have a VAT invoice.
Can I import my cousin's car VAT and duty free?
Hi there,
My cousin bought a 2020 car from the UK and lives in Northern Ireland. He has owned the car for six months and is looking to now sell it. Can I buy this car from him and import it into the Republic without paying duty or VAT?
Ian Ockenden (Dublin)Oct 2025 Filed under: importing
Expert answer
Hi Ian,
Yes, we believe so given the information provided. You will have to prove that the car was registered/in use in Northern Ireland for that duration, so gather as much paperwork as you can.
Do I pay a NOx levy bringing a Tiguan in from the North?
Do I have to pay the NOx levy on a VW Tiguan that was always on Northern Irish plates to bring it to the South? It's a 2014 model.
Alf (Offaly)Oct 2025 Filed under: VRT
Expert answer
Hi Alf,
I'm afraid so, yes - it's effectively part of the VRT process and it has to be paid even if VAT and customs duty are not payable.
Can you clear up this grey area on importing from the North?
I'm looking to import an EV from Northern Ireland. Budget 2026 continues the €5k VRT reduction/exemption on EVs until end of 2026. Windsor Framework applicable to EVs registered prior to 1 January 2021 and used in Northern Ireland for at least six months? So, charges applicable on a 2020 EV upon import from Northern Ireland to Republic?
I know I asked this previously in 2024 when looking at a BMW i3s to replace our VW Passat with an EV for me to commute, but the wife was hesitant to have me in a small car on the back roads, though the i3 has a carbon structure so no safety cell issues. Anyway, being used to the spacious Passat we got a nice Arteon (2.0 TSI 4Motion that likes a drink) so all the more reason with budget hike on fuel to get back to economical commuting.
Thanks
Damien McGettrick (Lusk)Oct 2025 Filed under: importing
Expert answer
Hi Damien,
That's quite the automotive journey!
Revenue has since attempted to make things a little simpler, so don't worry about the year of the car being imported from the North. All that matters - to avoid paying VAT and import duty - is that the car was imported into the North and used there for, as Revenue puts it "a reasonable amount of time".
We believe three months is fine, though you'll need paperwork to prove all that.