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Hi Michael,

So long as you can prove that fact, using MOT dates perhaps, then you should not be liable for any customs duty or VAT on importation. Of course, you will still need to pay VRT and the NOx levy.

Read our Guide to importing cars from Northern Ireland for full details.

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Revenue does run a tax-relief scheme for vehicles adapted for drivers and passengers with disabilities, but the Government has confirmed that this does not apply to public service vehicles such as taxis or hackneys, wheelchair-accessible or not. In other words, a wheelchair-accessible taxi is not automatically free of VAT and VRT.

What you can benefit from is the National Transport Authority's Wheelchair Accessible Vehicle (WAV) Grant Scheme, which offers a cash grant towards the cost of buying or converting a wheelchair-accessible taxi or hackney. That grant doesn't remove VAT or VRT, but it can significantly reduce the overall cost to you – by up to €17,500 depending on the age of the vehicle.

Read the information guide on the WAV Grant Scheme here

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Hi Niall,

If the car has been in use in the North since new, or for what Revenue loosely calls “a reasonable amount of time”, then no VAT or customs duty will be payable. A full MOT history from the North should cover that, along with details in the car's equivalent to the old log book.

The VRT relief is limited, though, and only applicable to cars worth up to €50,000 in Revenue's eyes. There is no relief for cars worth more than that and it tapers down for cars worth more than €40,000 as well.

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Hi Ion,

If you can prove to Revenue that the van has been used in the North for a "reasonable period of time" then you should not be liable for VAT or customs duty, just VRT.

Then amount of VRT payable depends on whether the Vito in question is deemed to be category B or C. If it's B, the VRT is 13.3 per cent of the Open Market Selling Price (as determined by Revenue after the NCTS inspection), but if it's C, the VRT is a flat rate of €200.

You'll need to check the precise definition of the van.

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Hi Aodhan,

The €514 rate is for engine sizes 1,501-1,600cc, which applies when a commercial vehicle is taxed for private use. If you are using the Caddy exclusively for business purposes, and can prove that, bring your documentation into your local motor tax office to have the details changed so that you can pay the regular commercial rate of €333.

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Hi Jim,

We believe that should be sufficient, yes, but we always recommend people check with Revenue before committing to a purchase. 

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Hi Liam.

I believe you'll be ok, as the car should be assessed as is, but you really should ring Revenue for yourself to double-check that rather than take our word for it.

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Hi Frank,

If Ford won't play ball in giving you a CoC with all the details on it, then next step is perhaps to try to find the information on an officially recognised UK website, such as this one from the Vehicle Certification Agency. If you can find your exact car on there, that should be accepted, but we strongly urge you to talk to Revenue ahead of the NCTS inspection about the documentation you have to hand. 

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Hi Pat,

VRT first as that's an easy one - no matter where it's coming from, as it's over 30 years old, VRT will be just €200.

No NOx levy applies.

I'm assuming the car is not coming from Northern Ireland, but if it is, and it has been in Northern Ireland a long time, then there will be no further charges other than the VRT outlined above.

Coming from England, Scotland or Wales, there will be VAT at 23 per cent due, unfortunately. This is calculated on the customs duty (bear with me) plus the 'customs value', which is generally accepted to be the purchase price, plus the transport costs, plus the insurance costs.

There may actually be no customs duty if the car was manufactured in the UK, though you'll have to prove that. If not, it'll be 10 per cent of the customs value above.

Hopefully that all makes sense

Expert answer

Hi Martin,

It goes by the engine size in that situation, so the annual motor tax would be €1,494 for engines of 2,901-3,000cc.