Expert answer

Hi Peter,

Revenue's rules are complicated, but our interpretation of them suggests that car would attract duty and VAT on importation south. The '90-day rule' applies to cars brought into the North after 1 May 2023.

Expert answer

Hi Brian, 

That document is confusingly laid out, because, if you look further down, in section 10.3, it clearly states that VAT is due on importation of the vehicle to the EU. In summary, no, you don't pay VAT to the Irish government when you buy the vehicle from the foreign seller, but you do on importation.

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Hi Anita,

I'm not sure we have all the information here, but if I understand it correctly, it's a UK or Northern Ireland registered car that you've won and you're living in Ireland.

If it is registered as a passenger car then you'll have to import it as that and pay VRT and the NOx levy at least. If it was used in the North by someone other than a car dealer then that should be it, but if it has come from England, Scotland or Wales then you'll also have to pay VAT and import duty. 

With such an old diesel, the NOx levy could be up to €4,850, and I'm not sure how you calculated €400 for VRT. It's likely to be in the top band at 41 per cent of the Open Market Selling Price (i.e. the value Revenue places on the car in Ireland). Even if it's deemed to be worth only €5,000 (which is unlikely), the VRT would be €2,050.

If you decide to pay all these costs and register the Shogun here, then you can go about converting it to a commercial SUV, but that won't be cheap either I'm afraid as the work has to be certified afterwards.

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Hi there,

If I understand correctly, the car was registered as new in Northern Ireland in 2021 - i.e. not first registered in the rest of Great Britain before being brought in. If so, and you can prove that, then the dealer is correct and no VAT or import duty should be payable.

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Hi David,

The year of the camper isn't as important as when it arrived into Northern Ireland. And in fact, if you can prove that it has been used privately by someone living in Northern Ireland "for a reasonable amount of time" (Revenue's words, not ours), then no VAT or import duty will be payable, just VRT. For campers that's a flat rate of just €200.

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Hi Mike,

Without any more information than that it's difficult to estimate your car's value. For example, there are 2018 X-Trails for sale on Carzone.ie ranging in asking price from about €20,000 to not far off €30,000. Take a look on there and try to find a selection of cars close to yours in terms of specification and mileage for an estimate. 

And we'd recommend Carzone.ie as well to sell your car. If you're buying the camper from a dealer they may take the X-Trail as part-exchange, but you'll get more for it selling it privately. 

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Hi Dee,

There does not seem to be a simple rule such as that. Revenue says that if a car has been used privately "for a reasonable amount of time" in the North - and you can prove it - then no VAT or import duty is payable, just VRT.

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Hi Deirdre,

Yes, we have to agree - the whole process is completely over-complicated and difficult to understand at times. And it would appear some of the rules allow for real grey areas.

For example, according to Revenue: "There are no customs obligations for a vehicle that has been brought into Northern Ireland after 1st May 2023 and where the vehicle has been in private ownership in Northern Ireland for a reasonable period of time." This would suggest that Car 1 in your question would attract VAT and import duty if it has actually not been used by a private individual. I.e. it has been imported by a dealer to sell on. It doesn't matter how long it has been in the country if it is sitting on a dealer forecourt and switching it to NI plates before selling it to you doesn't change that.

Car 2 would also, we believe, attract VAT and import duty. The 'made in the UK' thing is tricky as you need to prove it yourself and it comes down to more than just the factory the car was made in - it depends on its components as well.

Sounds like you've read a lot already, but you want our take on it, look at our Guide to importing a car from Northern Ireland.

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Hi Rebekah,

1: You'll need to inform your local motor tax office of the change of use of the vehicle. VRT is only paid the first time a vehicle is registered in Ireland so don't worry about that. Your annual motor tax rate will be different to the fixed commercial vehicle tax, however. It will be calculated based on the engine size. The table of prices is the top one in our Motor Tax Prices in Ireland Explained guide.

2: Taxing is straightforward, as above. Insuring a van for private use can be trickier so take your time and shop around on that before you commit to buying the vehicle.

3: Correct, it's no more complicated, really, and a modern van like you're looking at should sail through for many years.

For further reading check out Buying a van for private use on our van website, CompleteVan.ie.

Expert answer

Hi David,

Yes, our understanding is that VAT and import duty will not be required on that car.

I'd suggest you obtain as much information as possible in terms of documentation that might prove the car has been in the North since 2020. If that information is on the V5C then it should indeed be sufficient.