Expert answer

Hi Stephen,

As it's a private sale, there's no defined way to provide proof of purchase, so type up a detailed document adding in all the details of the vehicle, plus the names and addresses of the buyer (i.e. you) and the seller, then both sign it and date it.

Also, assuming you're hoping to import it without paying Irish VAT and import duty, make sure you have proof that the pickup was not recently imported into the North from England, Scotland or Wales.

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Hi Damien,

That's quite the automotive journey! 

Revenue has since attempted to make things a little simpler, so don't worry about the year of the car being imported from the North. All that matters - to avoid paying VAT and import duty - is that the car was imported into the North and used there for, as Revenue puts it "a reasonable amount of time".

We believe three months is fine, though you'll need paperwork to prove all that.

Expert answer

Hi Mahmood,

Assuming you mean to avoid having to pay VAT and import duty:

In short, the "reasonable amount of time" has not been defined by Revenue, which says it will take each import on a case-by-case basis. But it's not about the previous owner having the car for that time, it's about the car being in use in Northern Ireland for that time, so if a 2010 car, for example, was registered new in NI, but the latest owner only had it a day before selling it to you, that does not matter.

Any documents you can get relating to the car's registration or importation into NI would be good, though the car's MOT history seems to be a good way to prove where it was in use as well.

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Hi Thomas,

That is actually irrelevant to the VRT calculation. VRT is based purely on the CO₂ emissions band and the Open Market Selling Price (OMSP) according to Revenue.

It's VAT and import duty that depend on the status of the car and whether it was used in the North. In short, if the car was in use in Northern Ireland and not just brought there to sell on again, there is usually no VAT or import duty due.

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Hi Mark,

The rate is then the same as it is for electric cars - i.e. €120 a year at present.

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Hi Mark,

Revenue don't require an MOT at any stage of the importation process. Previous MOTs can be used to show that a car imported from Northern Ireland was used there and hence may not be liable for VAT and import duty, but that is not the only way to prove the car's status. At no point does Revenue stipulate that the car must have an MOT.

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Hi Monica,

It really does depend on the specific vehicle, and that's what you'll need to check with Revenue. Most tippers are likely to be Category C, meaning a flat rate of €200 for VRT, but some, such as crew cabs, could be slapped with a 13.3 per cent VRT rate (of their Open Market Selling Price), so make sure you look up the official categorisation of the vehicle you're considering before committing to the purchase.

And don't forget that you could be liable for VAT and import duty as well if certain conditions are not met.

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Hi Keith,

Neither I'm afraid. It will go by the engine size, as things for cars used to be before 2008. That's the case for privately taxing a commercial vehicle of any age, incidentally, aside from actual vintage commercials that is.

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Hi Carthach,

Frustrating as it is, the rules are quite clear from Revenue on this and, if the vehicle is not being used 100 per cent for the purposes of a business, then it must be taxed for private use. The herd number alone won't change that.

If you have a business related to towing horses, and that's the only thing the Hilux would be used for, then you would have a case for getting commercial tax, but if you use it for towing horses for leisure, then I'm afraid not.

Expert answer

Hi Michael,

First of all, if you've lived in Ireland for at least 12 months before moving to the UK, have owned the car for at least six months and you are moving your permanent residence from Ireland to the UK then you should be eligible for transfer of residence (TOR) relief from import duty and VAT. Read the UK's rules on transfer of residence.

If so, then you'll just have to pay the DVLA registration fee (£55), get the car a new MOT cert if it's over three years old and buy a set of number plates, which will be inexpensive. There will also be Vehicle Excise Duty (VED - equivalent of our motor tax) to pay, the rate of which varies depending on the car.

Double-check all the rules for yourself on the UK government's Importing vehicles into the UK page.