Expert answer

Hi Leanne,

In theory, no. According to Revenue’s official wording on this, you don’t have to pay either import duty nor VAT on a used car coming from Northern Ireland as long as it was either previously registered to a business or an individual resident in the North, or was sold to you by a car dealer whose business is registered and addressed in the North. In theory, the invoice for the car, issued by the dealership when you bought it, should cover you but just make sure you have as much paperwork as humanly possible to back you up.

Expert answer

Hi John,

Citroen is currently reviewing options on potentially introducing the Ami to Ireland in the future. Initially the car was only to be produced in left-hand drive, but this is now being reconsidered due to high levels of interest in the car from the UK market. If the car was to be officially sold here it would be liable for the applicable VAT and VRT rates and would require motor tax and insurance, in the same way that the Renault Twizy does. These would also apply if you were to privately import one. 

Expert answer

Hi Dave,

I’m afraid not. If you were VAT-registered and buying a commercial vehicle strictly for business use, then yes you could, but on a private car? No way, I’m afraid. Worse, you’ll have to pay VAT in two territories thanks to Brexit, unless you're buying from Northern Ireland.

Read our Guide to Importing Cars from the UK feature for more.

Expert answer

Hi John,

Yes, we’ve been hearing from more than a few readers that while taxing a commercial as a private vehicle is simple enough, getting insurance is another matter entirely. As ever, our first advice for any insurance query is to find a good broker who can help you out. In this specific case, as the car is coming from a family member, might it be worth asking them to tax it as a private car? They could simply then inform their existing insurer who may not even bother to raise their premium if the transaction is to take place soon. You could then approach other insurers with a pickup that’s already registered as a private car.

Expert answer

Hi John,

In theory you might be right, and we suspect that there won’t be 100 per cent clarity on this issue until there have been further negotiations between the EU and the UK, or a case is tested in court. The problem is, of course, that with the UK now being a ’third country’ post-Brexit, you could possibly claim back the VAT from the UK authorities on the car’s exit from the UK. You’d most likely have to do that after you’ve paid your VRT and VAT in Ireland, and the paperwork would doubtless be monstrous.

Might be worth a try, though. 

Expert answer

Hi Paul,

Yes, VRT on a GT-R would be monstrous, appropriately enough for a car known as ‘Godzilla.’ Happily, yes, if your dad is permanently moving to Ireland, and can demonstrate proof of his new address and residency, then he’ll be exempt from VRT and the car is too old now to incur any VAT charges. 

Expert answer

Hi Fran,

You have it in a nutshell there, except the UK is defined as including Northern Ireland. Just be careful of the details. Such as NOx levy regardless of where you import it from. And there's also custom duty if you buy from England, Scotland or Wales, but not the North. Oh, and this is all assuming we're talking about a car that's older than six months old and has more than 6,000km on the clock, as otherwise that's classed as new and there is a VAT complication coming from the North.

Read our Guide to Importing Cars from the UK for more

Expert answer

Hi Daniel,

The VRT bit of importing a motorbike works the same as before in that you’re charged €2 for each cubic centimetre of engine capacity up to 350cc, and €1 for each cc above that. That charge is then discounted by ten per cent for bikes between three months and one year old, 20 per cent for one-to-two years, 40 per cent for two-to-three years, 50 per cent for three-to-four years, 60 per cent for four-to-five years, 70 per cent for five-to-seven years, 80 per cent for seven-to-ten years, 90 per cent for ten-to-30 years, and is totally waived once the bike is 30 years old or older.

The new charges are, of course, import duty and VAT. VAT will be charged at 21 per cent, regardless of age, and there will be a ten per cent import duty (based on the price you paid and the cost of transport and delivery) unless more than 55 per cent of the original value of the parts used to build the bike originated in the UK.

Expert answer

Hi Ann,

Taxing a van privately is easy. You just need to inform your local motor tax office that you are changing its use. You'll probably pay more in annual motor tax, as it goes by the engine size.

Insuring a commercial vehicle privately is not so easy, annoyingly. We advise you employ the services of a good broker to find you an insurer, as most of the large insurers will just give you the "computer says no" answer...

Give our Buying a commercial vehicle for private use feature a read too.

Expert answer

Hi Declan,

Unfortunately, this is the way things have gone now. Revenue were being relatively generous (relatively is of course a relative term…) in the first couple of weeks of January for people who’d imported in December and been unable to get an inspection date until January, but that grace period seems now to have passed.

Given that the car didn’t come into your possession until after Jan 1st, I don’t think they’ll give you a break on it, I’m afraid, and of course it’s not that you’re paying extra in VRT (although you are, a little, of course thanks to the switch to WLTP emissions), you’re actually paying extra in VAT and import duty thanks to Brexit. I wish I could give you better news, but these are the perils of importing a car.