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Hi Ger,

Only if the car is VAT-qualifying (usually an ex-company car or demo) and the invoice clearly shows a separate VAT amount. Most cars sold by dealers in the UK are through the VAT Margin Scheme where the dealer only pays VAT on their profit margin. That VAT cannot be reclaimed on export of the car.

Before committing to a sale, talk through this with the dealer in question.

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Hi Gerrit,

For a car such as that, which was registered new in Northern Ireland, you will only have to pay VRT (at 41 per cent of the car's Open Market Selling Price - OMSP - most likely) and the NOx levy. No VAT or import duty should be payable.

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Hi Joe,

You don’t have to fill in any forms before going to Northern Ireland to buy a car, but you will need to ensure you sort out the paperwork before bringing it south. You’ll need proof of purchase, the V5C document and of course proof of your own identity and address.

If the car was previously brought into the North from Great Britain, as a used car, then you’ll also need to check that it was imported properly and used by a private motorist. So long as it wasn’t just imported by the dealer and sold on - and you will need to prove that - then you shouldn’t have to pay any VAT or import duty.

You will of course be liable for VRT and the NOx levy.

Book an appointment with the NCTS for within 30 days of its arrival. There the car will be assessed for the VRT liability, so you’ll need to present all your paperwork then.

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Hi Dave,

I’m not sure if would class as fraud as such, as nobody except you knows that you don’t intend to trade (though I’d advise you get actual legal advice on that, as that’s not our remit). However, a vehicle registered for commercial use cannot be used for any personal reasons and if you’re stopped, for example, bringing the kids to school in the SUV, then you are liable to a fine.

Aside from all that, you’ll be required to submit VAT returns and other accounting paperwork for the dormant business that will cost you at least some time, most likely some money, so you need to do the sums on that and calculate whether it’s worth the hassle.

Sounds like an awful lot of trouble to go to just to reduce your annual motor tax.

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Hi Simeon,

I think a plug-in hybrid such as this could work well for you, though best to go into the purchase realising that the car is likely to go no further than 40-50km on electric power most of the time. Nonetheless, if you can charge it up at home on cheap night-rate electricity then it should cost you very little to run. You’d likely do the Cork to Ringaskiddy and back trip barely using the engine.

By default, the car will use the electric motor and ability as much as possible, so on longer runs the drive battery charge will be quickly used up and the engine will be on most of the time from then on. It can affect responsiveness a little.

The Volvo has a setting you can activate to hold the battery charge, or top it up, using the engine as a generator while it drives along. This is useful if you want to have battery charge for later in the journey to allow for electric-only driving, but it isn’t any more efficient as it uses more fuel from the tank to do this.

If you can charge up at home or work, I’d suggest you’re a perfect candidate for an electric car. A vast majority of them could manage the Cork to Bantry return journey without needing to be charged up.

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Hi Gerry,

As you probably know, taxing a commercial vehicle privately means going by the engine size. The Partner's van fits into the 1,501-1,600cc category so it will be €514 per year to tax.

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Hi Louise,

It would be €710 a year. See our Motor Road Tax Prices in Ireland Explained guide for more information.

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Hi Barry,

If it’s registered as a commercial and is being imported to be registered as one in Ireland, then the VRT should be 13.3 per cent of its OMSP. That’s the Open Market Selling Price Revenue believes the vehicle to be worth in Ireland, which can be tricky to estimate, especially for something so rare, relatively speaking.

If Revenue says it’s worth €35,000 then the VRT as a commercial would be 13.3 per cent of that, or €4,655.

If this is a private vehicle then the VRT rate depends on the CO₂ emissions, and it’s likely to be in the top band, at 41 per cent. At the same OMSP, that would be a VRT bill of €14,350.

Don’t forget about the NOx levy, which will be high for that vehicle, but if it has been registered and used in Northern Ireland you shouldn’t have import duty or VAT to pay.

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Hi Shane,

When you're taxing a commercial vehicle for private use then the rate goes by the engine size. 

The Wildtrak can be had with 2.0 or 3.0-litre diesel engines, while the Ranger can be had with a 2.0-litre diesel or 3.0-litre petrol option. The 2.0-litre engines cost €710 a year to tax and the 3.0-litre units (doesn't matter what fuels them) are €1,494 per annum.

Read our Motor Road Tax Prices in Ireland Explained feature for full details.

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Hi Aidan,

From that information, we’d be confident that there will be no import duty or VAT payable, either.