Can I buy my cousin's car from the North without VAT and duty?
My cousin moved to Northern Ireland from Scotland six months ago. I am now thinking of buying the car from him; can I then import it into the Republic without being charged duty and VAT?
Ian Ockenden (Dublin)Jul 2025 Filed under: importing
Expert answer
Hi Ian,
Our understanding is that, if you can prove that your cousin used the car for those six months in the North, then no VAT or import duty will be payable in importation south of the border.
I urge you to check the details of this with Revenue before committing.
With this dealer paperwork from NI, will I pay VAT?
I am purchasing a car from Northern Ireland to import into the Republic of Ireland. The dealership in NI purchased this car on 18.06.2025 and has the customs documentation from mainland GB. The V5C is also available. Will I be liable for VAT if I purchase this car?
Lisa Comer (Galway)Jul 2025 Filed under: importing
Expert answer
Hi Lisa,
It does not sound like the dealer imported the car according to the Windsor Framework (do ask them) and it does not sound like the car was used for "a reasonable amount of time" after importation into the North so going on the little information above, we'd have to assume that yes, you would be liable for VAT on importing that car, plus import duty, VRT and the NOx levy.
Read our Guide to importing a car from Northern Ireland for more
Can I avail of the Transfer of Residence process?
Hi,
I'm moving back to Ireland after five years living in the UK and want to avail of the Transfer of Residency VRT exemption.
I am also registered in Ireland as a sole trader in the motor trade and complete Irish VAT and income tax returns annually. The Irish work is mostly vehicle repairs which I sub out to a third party and occasionally fly home myself to complete the work.
Do you think this will impact my chances and should I put all the vehicles (three of them) into my partner's name who has no affiliation with Irish tax system or the motor trade?
Appreciate any advice you may have as it's not clearly laid out by Revenue.
Thank you
Patrick (London)Jul 2025 Filed under: importing
Expert answer
Hi Patrick,
This is quite a unique situation so I'd suggest the best thing to do is talk to Revenue. My feeling is that you should be fine so long as your permanent place of residence has been the UK, regardless of your business interests in Ireland. You'll just need paperwork to show that.
The complication with transferring the vehicles to your partner is that they must be owned for at least six months before the move, so if you're not moving back for a while it's a possible option. Make sure you read all the rules carefully though.
Which tax rate for an imported 2004 Toyota Hilux?
Hi,
I hope to import a 2004 Toyota Hilux 2.4 D-4D from the UK. Can you tell me if I would pay motor tax by engine size? Or would it be classed as being first registered upon the year of import, say next year, therefore I'd pay motor tax based on its emissions?
Denis Mcgrath (TIPPERARY )Jul 2025 Filed under: taxation
Expert answer
Hi Denis,
Regardless of its year, as the Hilux is a commercial vehicle, if you want to tax it for private use, then it's according to its engine size. If you are using it for a business then it can be taxed as a commercial.
Is a car used by a dealer liable to attract VAT on import?
Hi,
Your guide to importing a car from NI was very informative and helpful but I wonder if you have any clarification on what is meant by private use.
I am looking at a 2025 car in NI with a main dealer. It was registered in January 2025, has NI plates (not UK), V5C was registered on 3 June 2025 and it has 11,000 km on the clock.
It is registered to the dealer's name (business name) and address and used as a demo and company-use car.
It's been difficult to get clarification as to whether this car might be liable for VAT or not. The private ownership piece and the date the V5C was registered are the main grey areas for us.
Any helpful advice would be gratefully received
Elaine (Monaghan)Jul 2025 Filed under: importing
Expert answer
Hi Elaine,
Revenue certainly has not made it easy for anyone to understand and it says it will take each car on a case-by-case basis.
However, it is our understanding that, so long as the car has been in use in the North after importation (doesn't matter by who) and not just brought in to sell on again, then VAT and import duty won't be payable.
Try to get Revenue to confirm that of course before you commit to the process.
Looking at a 2025 car to import from the North...
Hi,
I'm looking at importing a car from Northern Ireland. It has an NI registration from new, was registered in February 2025, and has done 6,500 miles. As far as I can tell, the dealership never sold the car to a private buyer, but it was used as a demo, and by garage staff, etc. Can you tell me whether this car would be liable for VAT and customs duty, as well as VRT?
Thanks,
John
John Sheehan (Dublin)Jul 2025 Filed under: importing
Expert answer
Hi John,
As the car is less than six months old, VAT will be due on it. If you can wait a while, it won't be. No customs duty will be applicable, however, regardless. VRT will of course be payable at the appropriate rate.
Can I avoid VRT and VAT importing a Toyota Hilux?
Hi,
I am considering importing a 211 Toyota Hilux from Northern Ireland. I am not VAT-registered. My wife is originally from the North and her parents still live there. I have previously imported a car from the UK in 2019 and paid VRT, and last year we were successful in importing my wife's car from the North without paying VRT, as she met the criteria.
Just wondering is there any way for me to avoid VRT or VAT, or both somehow? Maybe using her parents, some way.
Any thoughts or ideas would be great.
Thanks
Derek (Kildare )Jul 2025 Filed under: importing
Expert answer
Hi Derek,
Based on the information you've given us, I do not believe there is any way you can avoid the VRT in this case.
It is quite possible that no VAT will be payable on the Hilux, however, regardless of your status. If the Hilux has been registered and used in the North for “a reasonable amount of time” (according to Revenue) then no VAT or import duty will be payable. Essentially, so long as a car dealer in the North didn't just import it there to sell it on to someone south of the border it should be fine.
You'll need paperwork to prove it has been used in Northern Ireland of course.
Can I import this VW Golf from the North VAT-free?
Hi,
I am going to buy a car from a second-hand dealer in NI. The car was previously in use in mainland UK. The dealer says he has paid the VAT and that they have an exemption to sell to the Republic, customs and duty free. The car is a 2020 Volkswagen Golf.
Do I have to pay VAT if I buy it and bring it across the border?
Hugh McDonald (Kilnaleck)Jul 2025 Filed under: importing
Expert answer
Hi Hugh,
If what the dealer says is true, and can provide you with paperwork to prove it to Revenue on importation, then you should not be liable for any VAT or import duty when you bring it across the border. Of course you will still have to pay VRT and the NOx levy.
Can I import a Land Rover Defender as a commercial?
I am looking to import a Land Rover Defender 110 or 90 from the UK as they are significantly cheaper over there. I however do not want to pay a huge amount of VRT. Can it be brought in as a two-seat commercial and only pay the €333 rate?
Alex Ryan (Dublin )Jul 2025 Filed under: importing
Expert answer
Hi Alex,
If the vehicle is indeed a two-seat commercial then yes you can import it as that and pay just 13.3 per cent of the Open Market Selling Price (OMSP). The €333 rate you refer to is the annual motor tax rate for commercials, which is only available for those using their vehicles for zero private use whatsoever.
Do I pay VAT on importing a car from Northern Ireland?
Hi,
I would like to know if I have to pay VAT if I import a used vehicle from Northern Ireland into the Republic.
Do I need to pay extra tax due to Brexit?
Christine (Tralee)Jul 2025 Filed under: importing
Expert answer
Hi Christine,
It sounds like you're new to this, so it may be worth reading our Guide to importing a car from Northern Ireland feature.
In summary, whether you have to pay VAT and import duty depends entirely on the circumstances of the car in question. If the car was registered new in NI and used there (and is now over six months old) then no VAT etc payable.
Same thing for a car imported from the rest of the UK to the North, registered and used there for "a reasonable amount of time" according to Revenue.
The ones to watch out for are cars brought in by a dealer in the North purely to be sold on, without properly importing it first.
The dealers in the North should know what paperwork you need to show Revenue, but always check for yourself.
And finally, no matter what, you will be liable for VRT and the NOx levy.