Expert answer

Hi there,

If you live in the North and then move to the South with that car in that way, then I don't see why not, though you'd still be liable for VRT and the NOx levy of course.

As ever, we advise readers to talk through unusual cases directly with Revenue before committing to bringing a car in.

Expert answer

Hi Liam,

Our understanding is that the car needs to be in private use too. Read our Guide to importing a car from Northern Ireland for more, though this excerpt, a quote from Revenue, might be of interest:

"Revenue will consider that a vehicle has been imported to NI in accordance with the Windsor Framework where a copy of the import declaration lodged in NI, or proof that the vehicle has been in private use in NI for a reasonable period of time, is provided as part of the VRT process. What is considered to be a reasonable period of time, for the purposes of private use, depends on the facts and circumstances of each case."

Expert answer

Hi Paddy,

Yes, the official wording isn't the easiest. We are working on improving our guide to it all.

So long as that Audi is over six months old and has done more than 6,000km since new a the point of import south then no VAT or import duty should be payable, just VRT.

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.

Expert answer

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.

Expert answer

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.

Expert answer

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.

Expert answer

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. 

Expert answer

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.