Expert answer

Hi Ahmed,

We can help you calculate an estimate, but bear in mind there are variables that are outside our control. The two items needed are the CO₂ rating to determine the VRT band the car is in and the OMSP. The latter - standing for Open Market Selling Price - is not a fixed thing and not directly linked to how much you pay for the car. It is the price Revenue believes the car would sell for registered in Ireland and it's not always easy to guess a figure for. Also bear in mind that if the car has lots of extras, Revenue will bump up the OMSP. 

Anyway, to help give an estimate, I believe the CO₂ rating for that model should put the car into Band 9, at 15.25 per cent. 

Taking €19,000 as the example OMSP, that would mean a VRT bill of €2,897.50. 

Don't forget the NOx levy and, depending on where you're importing the car from, VAT and import duty as well.

Expert answer

Hi Roman,

The VRT calculation for a private car import depends on two things. The first is the VRT band, determined by the car's CO₂ emissions. That Land Cruiser will be in the top band, with VRT at 41 per cent of the OMSP. The OMSP is the Open Market Selling Price, the second item we need. Unfortunately, it's a tricky thing to estimate in some cases as it's the price Revenue believes the vehicle would sell for in Ireland, fully registered etc, which may not correspond with how much you pay for the car abroad.

In the case of the Land Cruiser, most are commercial vehicles in Ireland so it's not easy to get a good feel for their value as a passenger car. For the sake of our calculation, let's say it's €40,000, though I'd not be shocked if Revenue suggested higher...

With an OMSP of €40,000, the VRT would be €16,400.

This car will attract a very high NOx levy as well so don't forget that and, if you're importing it from England, Scotland or Wales, you'll also have VAT and import duty to pay. 

Make sure you read our Guide to importing cars from the UK or the Guide to importing a car from Northern Ireland if that applies.

Expert answer

Hi Rob,

I'd suggest not spending any money on the car until you've gone back to the seller. Tell them you know they're a trader and you'd like them to fix the issue. If they won't play ball, gather as much evidence as you can and then get the CPCC (Competition and Consumer Protection) involved.

Best of luck with it

Expert answer

Hi Mattias,

If you love the car and can't find the same thing in Ireland or the North - and you don't want to look in the rest of Europe for a left-hand-drive example - then it's your only choice I guess.

It will cost a bit though. Beyond the usual VRT, you'll also pay VAT and import duty.

Expert answer

Hi Mike,

There's nothing stopping you from using any car for business purposes, but there are no official commercial versions of the BYD cars on sale at this time. Though you've not said what you will use the vehicle for, I'd suggest that the Seal saloon is not suited for carrying bulky goods at all, as lovely as it is as a car. 

The Seal U SUV is much better suited as it has a large boot and rear seats that can be folded down. You could in theory have those rear seats removed completely and turn it into a commercial, but as it's so new we don't know of anyone that has done that. 

The Seal U runs on petrol, obviously, which you couldn't claim VAT back on, so that may rule it out for many.

Come back to us with more details if you need more assistance.

Expert answer

Hi Alisa,

That is a terrible situaton and I'm not sure if you can do anything. If you buy a used car from a private individual then there is usually no warranty and though you never met the actual seller, it sounds as if you were aware it was a private sale and there was no mention of warranty. 

If you have other information that you have not disclosed to us, perhaps contact the CPCC (Competition and Consumer Protection Commission) and talk through the situation to see if there is anything more you can do.

Expert answer

Hi Michael,

So long as the BMW was imported into Northern Ireland properly and used there by a private individual before you import it south, then you should only be liable for the VRT and NOx levy. But you will need the paperwork to prove all of that. 

Read our Guide to importing a car from Northern Ireland#mce_temp_url# for more details

Expert answer

Hi Marcus,

Though Revenue is a bit vague about it, it has been generally accepted that three months is a reasonable amount of time and we don’t believe you will be liable for VAT or customs duty on that car.

All imports attract VRT, but the good news for you is that it’s fixed for classics at just €200.

Expert answer

Hi Adrian,

There is VRT relief on first registration of an electric car in Ireland, which effectively means no VRT for most imports such as that Tesla.

VRT would be payable on importing a Skoda PHEV, though as the CO₂ emissions rating is so low for those, the VRT would be relatively low as well - likely to be just seven per cent of the OMSP (the Open Market Selling Price as determined by Revenue).

Regardless of what powers the car you import from the North, VAT and customs duty liability depends only on whether the car was imported into the North properly and used there by a private individual for a “reasonable amount of time” - generally accepted to be three months.

I suggest you read our Guide to Importing a Car from Northern Ireland feature to gain more understanding.

Expert answer

Hi Dean,

I'll address your questions in reverse order.

It may be possible to make savings if a dealer brings a car in for you, but we've never been through the process so couldn't say for sure. They obviously will still want to make a profit out of the sale, so I suspect most will be reticent to get involved in sourcing a specific car in the way you’re describing. If you know one personally, it’s worth having a conversation about it of course.

If you go it alone, sourcing a car from Northern Ireland should work out cheaper than from England, Scotland or Wales if the car has actually been registered there and then used by a private individual for “a reasonable period of time”. Those are Revenue’s words and it’s widely accepted that three months minimum is acceptable. The car in question should therefore be free of any VAT or customs duty on import to the south.

No matter where you import the car from, you will be liable for VRT and the NOx levy, depending on how much NOx and CO₂ the car emits according to its official numbers. I suggest you read our How Much VRT Is Paid In Ireland? feature to gain a full understanding of that.

According to our records, the BMW described should have a CO₂ rating of 119g/km, putting it into Band 10 for VRT, at a rate of 16 per cent. Just to confuse things, Revenue calculates VRT based on what it calls the Open Market Selling Price (OMSP). This is not what you actually paid for the car, but the value Revenue reckons it is worth on the Irish market. It’s difficult to predict as it’s not confirmed until you bring the car for inspection on arrival in Ireland, and extra equipment etc. can raise the price. Our guess for that BMW would be €28,000, meaning a VRT bill of €4,480.

According to our records, the BMW described should have a NOx output of 38mg/km, meaning a NOx levy of €190.

The equivalent data for the Audi shows a CO₂ rating of 135g/km, meaning Band 13 for VRT at 19.25 per cent of the OMSP. If that’s €28,000 again (and always bear in mind Revenue may say it’s higher), then the VRT bill would be €5,390.

The Audi’s NOx rating is 45mg/km, meaning a NOx levy of €275.

Finally, if you import a car from outside the “customs union” - e.g. England, Scotland or Wales - it will be subject to VAT at 23 per cent and import duty of 10 per cent. Those are calculated using the price you actually paid for the car, plus transport costs.

Hopefully that has helped you understand a little more.

I’d also recommend you read our Guide to importing a car from Northern Ireland feature for more on that.