Expert answer

Hi Mahmood,

Assuming you mean to avoid having to pay VAT and import duty:

In short, the "reasonable amount of time" has not been defined by Revenue, which says it will take each import on a case-by-case basis. But it's not about the previous owner having the car for that time, it's about the car being in use in Northern Ireland for that time, so if a 2010 car, for example, was registered new in NI, but the latest owner only had it a day before selling it to you, that does not matter.

Any documents you can get relating to the car's registration or importation into NI would be good, though the car's MOT history seems to be a good way to prove where it was in use as well.

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Hi Monica,

It really does depend on the specific vehicle, and that's what you'll need to check with Revenue. Most tippers are likely to be Category C, meaning a flat rate of €200 for VRT, but some, such as crew cabs, could be slapped with a 13.3 per cent VRT rate (of their Open Market Selling Price), so make sure you look up the official categorisation of the vehicle you're considering before committing to the purchase.

And don't forget that you could be liable for VAT and import duty as well if certain conditions are not met.

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Hi Keith,

Neither I'm afraid. It will go by the engine size, as things for cars used to be before 2008. That's the case for privately taxing a commercial vehicle of any age, incidentally, aside from actual vintage commercials that is.

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Hi Carthach,

Frustrating as it is, the rules are quite clear from Revenue on this and, if the vehicle is not being used 100 per cent for the purposes of a business, then it must be taxed for private use. The herd number alone won't change that.

If you have a business related to towing horses, and that's the only thing the Hilux would be used for, then you would have a case for getting commercial tax, but if you use it for towing horses for leisure, then I'm afraid not.

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Hi Michael,

First of all, if you've lived in Ireland for at least 12 months before moving to the UK, have owned the car for at least six months and you are moving your permanent residence from Ireland to the UK then you should be eligible for transfer of residence (TOR) relief from import duty and VAT. Read the UK's rules on transfer of residence.

If so, then you'll just have to pay the DVLA registration fee (£55), get the car a new MOT cert if it's over three years old and buy a set of number plates, which will be inexpensive. There will also be Vehicle Excise Duty (VED - equivalent of our motor tax) to pay, the rate of which varies depending on the car.

Double-check all the rules for yourself on the UK government's Importing vehicles into the UK page.

Expert answer

Hi Iain,

By the letter of the law, you should have declared the vehicle within seven days of arriving in Ireland with it and sorted the importation process within 30 days of that. There are mechanisms in place to enforce this and penalise lack of adherence to the rules, but we would be surprised if your vehicle was seized or you were penalised so long as you engage with Revenue openly.

It's worth digging out the paperwork proving that you brought the Defender into the country in 2016, regardless of the above, as that means it was before Brexit and there should be no talk of VAT or import duty.

Book a VRT appointment with the NCTS now for the vehicle to be inspected. It can be brought in on a trailer, but make sure you have all the paperwork. Given its age, the VRT will be a flat-rate €200. 

Once that's all sorted, you'll get an Irish registration number for the vehicle and it's up to you whether you get it back on the road or not. Presumably you'd need to declare it off the road in Ireland then, to ensure you don't build up tax arrears until it is road legal once more.

Expert answer

Hi Alan,

This is potentially possible, but not the default and it depends on a number of factors. The first of which is whether the dealer selling the car is operating under the 'VAT margin scheme', where VAT is paid on their profit, not the total cost of the car. If that's the case, then forget it.

If they're not, and the car is “VAT-qualifying”, then your suggestion is possible, so long as the seller is willing to rate the car for zero VAT on export. There's nothing compelling them to do that, so best thing to do is start a conversation with the dealer at an early stage about this whole process. Most Northern Irish dealers are now well-versed in the intricacies surrounding exporting cars to the Republic of Ireland.

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Hi Sean,

Great news - this should cost you almost nothing to import so long as you can prove that the car has been registered and used in the North for a "reasonable amount of time" according to Revenue. That will mean no VAT or import duty. Then, as it's an EV, the VRT rebate applicable at the time of writing means you'll pay no VRT on this car. 

Expert answer

Hi David,

If you are buying a used car from a garage in Northern Ireland that originally came from Great Britain, the key question is whether it has been properly customs-cleared into Northern Ireland. In your case, the garage has confirmed that it used the Trader Support Service (TSS) to bring the car in, and it has the paperwork to show that. That means the car is considered to be in 'free circulation' in Northern Ireland under the Windsor Framework.

When you purchase it from the NI garage and bring it into the Republic, you will not have to pay Irish VAT or customs duty, even though the car is still on GB plates. What you will have to pay is Vehicle Registration Tax (VRT) and, if applicable, the NOx levy when registering the car through the NCTS system, as you mentioned.

The important thing is to ensure you receive and keep the TSS documentation from the garage, as Revenue can ask to see it when you register the car. Without that proof, Irish VAT and customs charges could potentially be applied.

Expert answer

Hi Tricia,

So long as you can prove that the car was in Northern Ireland for that time and in use there, even if it was as a fleet car, then no VAT or import/customs duty should be payable.

As an electric car, assuming it's now worth less than €40,000 in Ireland, it should also be VRT-free.