Expert answer

Hi Martin,

Assuming the car has been in the North for its life (or at least a significant portion of it), and that you can prove that, then no import/customs duty will be payable, and neither will VAT.

If the value of the car (according to Revenue that is, not the price you pay for it) is under €40,000, then the VRT rebate will cover all VRT as well so potentially there is no tax at all - other than motor tax after registration of course.

Expert answer

Hi Feilim,

You can certainly estimate the VRT payable, but that's all it will be. And you'll need proof of the car's CO₂ emissions as well.

With the CO₂ rating, go to our How Much VRT is Paid in Ireland feature and find the corresponding VRT band. I'd assume it'll be in Band 7 or 8. Let's say 8 for the calculations.

Then you'll need to estimate the OMSP (Open Market Selling Price) of the car in Ireland. This is the value Revenue believes it to be worth after registration in Ireland.

You've not told us the year so we can't do that for you. I suggest going to Carzone.ie to find similar spec cars to yours and taking the average price as a rough estimate.

From those two things you can then estimate your VRT. Beware it will only be that, though, an estimate.

Expert answer

Hi Charlie,

There's a bit to consider there, including the lower total costs if you went for an electric van instead of an SUV. Businesses get an SEAI grant if buying an electric van, but not an SUV. And the VAT on a van should be fully recoverable, while it may not be for the SUV.

As you probably know, there is no VRT relief on an EV costing over €50,000.

There's a wide range of good electric SUVs available in and around this price bracket, including the Volkswagen ID.4, Peugeot E-5008, Toyota bZ4X, Renault Scenic and Nissan Ariya.

Come back to us if you have other criteria to narrow down the search with as these all have decent boots and range.

Expert answer

Hi Sean,

It is of course possible to do this, but I'm not convinced it's worth all the extra hassle, and it might even cost more...

If you buy a new car in the North, you will be charged VAT there at 20 per cent, then also VAT - at 23 per cent - and VRT on importation to Ireland. We don't believe there is a way, as a private individual, to buy a new car VAT-free in the North. This method likely makes the car more expensive than just buying it from an Irish dealer.

As a demo in the North, it may be possible that the car would be classified as 'VAT-qualifying', and hence the UK VAT could be reclaimable, but that very much depends on how the dealer treated the VAT throughout.

Even so, you are highly likely to be liable for VAT and import duty, along with VRT of course.

As an EV, VRT is seven per cent of the OMSP (Open Market Selling Price), which will be the retail price in Ireland of the car, not what you pay for it in the North. I.e. the OMSP would be €179,000 as on audi.ie today and VRT would be €12,530 - assuming there are no optional extras added...

We don't believe import duty would be payable in the situation where you buy a new car in the North, but for a used model it can be 10 per cent of the customs value, which is defined as the purchase price plus cost of shipping and insurance, all before VAT is applied.

Expert answer

Hi Zoltán,

Those comments from the writer appear to stem from how poorly the car drives. It's summed up in this paragraph:

"The suspension in that car is soft and sloppy, which makes the car lean and lurch around corners, particularly if it has to deal with a change in elevation, direction and road surface all at once. Yet despite that, the ride is still as firm as that of a hot hatchback, with an unsettled feel over even the smoothest surfaces and a sharp thump over any potholes. Combine that with the wheelspin and slow steering that feels as detached and lifeless as a cheap games console's wheel, and the driving experience goes from being unremarkable to unacceptable."

Anyway, Jaecoo is not sold in Ireland yet, so hopefully all the teething issues will be sorted out before it is...

For others interested in the story, read our Jaecoo 7 SHS review here

Expert answer

Hi John,

I think that's a very real possibility, unfortunately. I'd suggest you speak to Revenue directly, laying out a timeline and evidence that the motor how was actually in use in the North. It has already indicated that it will take each case on its own merit so hopefully it will see sense.

Expert answer

Hi Fiona,

The Single Administrative Document (SAD) is the standard EU customs declaration form. It records the details of goods being imported or exported and proves that customs obligations (VAT, duty, etc.) have been met.

For cars coming from Great Britain into Northern Ireland, a SAD is generated automatically when the HMRC Supplementary Declaration is completed through the Trader Support Service (TSS). Most buyers never see it, but Revenue can request a copy if they want extra proof that a vehicle has cleared customs correctly.

In most cases you won't need to show an SAD when presenting the car for a VRT inspection. Revenue usually accepts the HMRC Supplementary Declaration together with the V5C as proof that the car was lawfully imported into Northern Ireland and is in free circulation under the Windsor Framework.

If the car's paperwork was processed by a customs agent, they can electronically submit the SAD on your behalf, as it should already exist given the HMRC Supplementary Declaration has already been processed.

Expert answer

Hi John,

We can't give a definitive answer to that with the information you've provided, I'm afraid as it depends on how the garage imported the car into the North, and when. If it was imported according to the Windsor Framework (ask them and they should know), or it was registered in Northern Ireland and used for a "reasonable amount of time" (Revenue's words) then it's possible that no VAT or import/customs duty would be payable.

However, if the car was only used by the garage for a short period, and not properly registered in the North, then VAT and import/customs duty may indeed be required by Revenue.

Ask for full details and proof of the car's status before committing, and if in any doubt, run the situation by Revenue. We can offer advice, and our opinions, but Revenue has the final call after all.

Expert answer

Hi Fiona,

From the information provided (and we're assuming the car is over six months old), we do not believe you will have to pay VAT or import duty on this car, though of course you will be liable for VRT and the NOx levy. 

Just make sure you can prove all of the above and that the car was actually physically in Northern Ireland.

Expert answer

Hi Damian,

Yes, that is entirely possible. Make sure the paperwork shows that the car was imported into the North according to the Windsor Framework with clear reference to the car's identity, the dates and all costs paid.