Expert answer

Hi Dillon,

It would make no sense to import such a car from GB (England, Scotland and Wales) as it would attract VAT at 23 per cent and import duty at 10 per cent, on top of the VRT and NOx levy. That is unavoidable in the case of the Tiguan – and assuming you are an Irish resident already, not someone moving here from the GB.

The same vehicle imported from Northern Ireland may not be subject to any VAT or import duty, so long as it was either sold new in the North or it has been imported into the North according to the Windsor Framework and then used there. You will need paperwork to prove all of that.

Assuming you find a car that qualifies in NI, then it's just VRT and the NOx levy. The latter will be a minimal amount for the PHEV as emissions of NOx will be ultra-low (likely no more than €200, depending on precise specification of the car).

Likewise, CO₂ emissions should be sub-50g/km (check this, as it depends on the specification), so VRT is calculated as seven per cent of the Open Market Selling Price (OMSP), with a minimum fee of €140.

The OMSP can be tricky to estimate as it's the figure Revenue reckons the car is worth once registered on Irish plates. A quick scan of the classifieds suggests this could be in the region of €45,000-€48,000.

Assuming the worst case – i.e. an OMSP of €48,000 – then the VRT bill would be €3,360.

So, aside from travel/transport and insurance, this Tiguan should cost a good deal less than €4,000 on top of its purchase price to import.

If you can find one that qualifies for importation without VAT or import duty, and its purchase price is equivalent to a value lower than €40,000, then you are potentially making a saving.

Just double-check all your paperwork. It will obviously be more hassle than buying at an Irish dealer, with no option to trade your existing car in, so weigh up the savings to ensure it's all worth it.

Expert answer

Hi Shona,

Before we take a look for potential cars for you, I would say that you should avoid diesels, as they're not suited to mostly city driving and will end up costing more in maintenance. Stick with petrol, or hybrid if something comes up within budget.

A small estate such as the Skoda Fabia Combi could work well for you. There are plenty within budget, they're reliable and they have huge boots. The only reservation I have is that the rear seating isn't huge, which might be a problem if you have two rear-facing child seats in there. Worth going to take a look at one and making that decision for yourself. The SEAT Ibiza ST (Sports Tourer) is pretty much the same car underneath, incidentally, if you prefer the look of that.

There are VW Golf and Passat estates on the market within budget and with petrol engines as well, and they come with much more rear legroom than the Fabia, but you'd likely have to make do with an older model for under €10,000.

On a completely different tack are cars such as the Nissan Note and Kia Venga, which are more upright than most hatchbacks that take up the same amount of space on the road, to the benefit of interior space. They beat the Fabia for rear legroom, for example, but their boots aren't huge. I wouldn't want to be carrying a travel-system-style buggy as well as anything else. Nonetheless those ones I've mentioned are reliable and within budget.

The Honda Jazz is similar and it's an excellent choice.

Let me know if we're on the right track with this and if you need further help narrowing your search. 

Expert answer

Hi San,

From the details you've provided, we believe there would be no VAT or import duty, though you will need proof that the dealer imported the car according to the Windsor Framework rules. Mention it to them, as I'm sure they'll know exactly what you need.

And yes, assuming the car is under the VRT threshold, there should be a VRT rebate in full as well.

Expert answer

Hi Dave,

We believe that vehicle should fall under category M for VRT calculations, and that is done solely on the engine size.

It's €2 per cc for the first 350cc than €1 per cc from then on, so it should be €1,050 for a vehicle with a 650cc engine.

Expert answer

Hi John,

First thing to check is the relevant fuses. F13, F16 or F17 are the ones you need to check, though failure of these would usually mean another system failing as well. Still, easy thing to check first.

After that it's a case of looking at the physical wiring.

If in any doubt, bring the car to a good mechanic.

Expert answer

Hi Umair,

We believe it is possible to request a post-clearance correction where an incorrect invoice was used for customs clearance, but it must be done through your customs agent and supported by strong documentary evidence.

You should act quickly, provide the correct invoice, proof of payment and auction hammer price, and submit a written explanation acknowledging the mistake.

Revenue may refund overpaid VAT and duty if satisfied the error was genuine but may also ask for further proof and may indeed refuse.

So go back to the customs agent immediately with all your documentation.

Expert answer

Hi Justin,

Assuming you mean England, Scotland or Wales, it's highly unlikely. If the car was exported from Northern Ireland and used in one of those countries up until its sale to you, it would be treated no differently to a car originally from those countries. The registration plate itself would not be enough to convince Revenue otherwise.

Check its history, including previous owners, especially the most recent one.

Expert answer

Hi Keith,

Your assumptions are correct, but only if the van was either originally registered in the North as new or it has been properly imported into the North from the rest of the UK by the dealer you're buying it from. You'll need paperwork to prove the point, so double-check that detail with the seller.

Expert answer

Hi David,

With just two seats – and presumably a bulkhead behind them – that Defender should be a Category C commercial, with VRT at just €200, regardless of how you intend to use it afterwards. There is no NOx levy on commercial vehicles.

Unless the vehicle was only recently imported into the North from the rest of the UK, neither should you be liable for any VAT. But as the Defender was made in England, there should be no customs duty no matter when it arrived in the North.

Expert answer

Hi Mick,

It's very likely that the dealer is correct, but you will need to make sure they give you all the paperwork ahead of time so you can check. For example, if the car was previously imported to NI, but not by the dealer you're buying the car from, then our understanding is that they could not do the requisite customs declaration now.

Essentially, you need to have proof that the dealer you are buying the car from is the same entity that brought the car from England and that they imported it according to the Windsor Framework rules. They should be able to give you a copy of the SAD (Single Administrative Document – or form C88) for example, plus proof of transportation of the car into the North.

If you're satisfied that the paperwork is in order then you don't need a customs declaration at all, just book a VRT inspection with the NCTS.

However, make sure you do have proof of all the facts, as Revenue can contact importers after the VRT inspection and request more information.

It's highly likely that the NI dealer is familiar with the paperwork requirements and that they'll furnish you with what you need.