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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

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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.

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Hi Frank,

There's nothing stopping you importing a car from the UK regardless of where it was made, though there are potential savings so long as you can prove the car and most of its components were made there.

That's potentially tricky to do, as the car would have to qualify as UK-origin goods under the EU-UK Trade and Cooperation Agreement (TCA).

All it saves is the import duty, however, typically 10 per cent of the customs value. You'd still have to pay VRT (including the NOx levy, potentially) and VAT if it's coming from England, Scotland or Wales.

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Hi Kev,

It's probably worth double-checking this with your accountant, but our understanding is that you can only claim back VAT you have paid yourself and for which you have a VAT invoice.

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Hi Colin,

Adding a rear seat to a 2012 Defender is mechanically straightforward, but legally and financially complex. In most cases it triggers reclassification from commercial to passenger vehicle, leading to significant VRT liability, higher annual motor tax and insurance implications.

Unless the vehicle clearly meets Revenue's crew-cab criteria (which many Defenders do not), you should expect the change to be costly.

There are many older Defenders with aftermarket seats that have not been declared as converted, but we would not advocate going down that route.

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Hi Gill,

You're right about the bike being exempt from VRT as a classic. 

Customs/import duty of six per cent will be payable if the bike was not manufactured in Great Britain (England, Scotland or Wales).

If you're importing it from GB then VAT will be 23 per cent. That's of the price paid plus any duty owed.

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Hi Ian,

Yes, we believe so given the information provided. You will have to prove that the car was registered/in use in Northern Ireland for that duration, so gather as much paperwork as you can.

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Hi Alf,

I'm afraid so, yes - it's effectively part of the VRT process and it has to be paid even if VAT and customs duty are not payable.