Expert answer

Hi Bernard,

I can confirm that, if you tax a commercial vehicle privately as described here, the rate is determined by the engine size, so, for an engine of 1,901-2,000cc, the rate is indeed €710 a year.

Expert answer

Hi Michael,

If it's being used solely for business use then it can be taxed as a commercial for €333 per year. However, if it's for any private use whatsoever then it needs to be taxed privately. The rate is then determined by the van's engine size, no matter how new it is. 

Hence, for a van with an engine of 1,501-1,600cc, the annual motor tax is €514.

Expert answer

Hi Fiona,

So long as the TSS shows that the car was imported into Northern Ireland according to the Windsor Framework, then yes, it should be exempt from VAT and import duty. We always advise readers to double-check with Revenue before committing to a sale.

Expert answer

Hi Ger,

There isn't a strict list of required documents as the situation depends on the car itself and when it was first brought into or registered in the North. There's no such thing as too much information, however, so gather what you can.

For the NCT VRT inspection you will need:

• The UK logbook (V5C)
• Purchase invoice or receipt
• Proof of identity
• Proof of address
• PPS number

To ensure that no VAT or import duty are payable, obtain the car's MOT test history (showing that it was used in the North) or any information relating to a customs declaration in the North if the car was imported there as a used vehicle by a dealer or the previous owner.

And always check with Revenue before you commit to bringing the car over the border.

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. 

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

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.

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.

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.

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.