Importing from the UK - definitive guide (Q and A)

LillySV

richardbradley wrote: »

Have read as much as I can find and I believe I am ok to buy a car that I can evidence was shipped to a dealer in NI before the 1st Jan 2021. Does anybody have any experience or beliefs that would tell me that this isn’t true or is too risky?
Thank you.

This is true, i asked that question on online Revenue services and they confirmed i only have vrt and nox to pay. Im not sure of the cars brought in post 1/1/21 though...id doubt Revenue know themselves by the way guidance in regard to this changes by the day.

Going on the prices being charged up there at present along with the mediocre exchange rate...id say you will find it hard to get much value up there now though. I for one have just put deposit on car down here as i reckon its the same price here as a similar one up the north cleared...assuming Revenue would use the same rate as on their calculator!

Isambard

LillySV wrote: »

This is true, i asked that question on online Revenue services and they confirmed i only have vrt and nox to pay. Im not sure of the cars brought in post 1/1/21 though...id doubt Revenue know themselves by the way guidance in regard to this changes by the day.

Going on the prices being charged up there at present along with the mediocre exchange rate...id say you will find it hard to get much value up there now though. I for one have just put deposit on car down here as i reckon its the same price here as a similar one up the north cleared...assuming Revenue would use the same rate as on their calculator!

I suppose no ferry to pay for is a good advantage.

Luckylow10

Just looking for opinions on this - just purchased a late 2019 (MY20) uk PHEV Volvo XC90 and the dealer had it registered etc for me.

After taxing it etc, I notice the tax bracket it’s in is higher than expected. It’s taxed at 85co2 .

Now I’m thinking what happened is the v5 had the NEDC emissions on it of 55, but revenue are using the uplift calculation to get the WLTP equivalent which brings it to 85.

I know the official WLTP emissions was available at the time the car was purchased,it’s just the UK didn’t start using that figure until 2020. Volvo informed me my WLTP emission is 73. Should I be able to get revenue to amend the emissions to relflect the actual WLTP rather than their calculated number?

Thanks

colm_mcm

It’s €150 vs €160?

This might mean you overpaid VRT too

Luckylow10

Thanks, I know it’s only €10 difference, but that could change next year or the year after etc. Also the toll bridges EV refund scheme is for cars under 80g/km. my dealer could have paid too much on vrt also by the sounds of it.

colm_mcm

It’s definitely worth pursuing.


What does your registration cert say?

LillySV

Luckylow10 wrote: »

Just looking for opinions on this - just purchased a late 2019 (MY20) uk PHEV Volvo XC90 and the dealer had it registered etc for me.

After taxing it etc, I notice the tax bracket it’s in is higher than expected. It’s taxed at 85co2 .

Now I’m thinking what happened is the v5 had the NEDC emissions on it of 55, but revenue are using the uplift calculation to get the WLTP equivalent which brings it to 85.

I know the official WLTP emissions was available at the time the car was purchased,it’s just the UK didn’t start using that figure until 2020. Volvo informed me my WLTP emission is 73. Should I be able to get revenue to amend the emissions to relflect the actual WLTP rather than their calculated number?

Thanks

Is there wltp on the logbook also or just the older nedc rate? When u get vrt done?

Luckylow10

Vrt was done about 2 weeks ago, took revenue a few days to get back with a vrt figure. I’ll contact them and see what they say no harm.

LillySV

Luckylow10 wrote: »

Vrt was done about 2 weeks ago, took revenue a few days to get back with a vrt figure. I’ll contact them and see what they say no harm.

ok i made afew queries since Jan and one was relating to car tax and how it would be calculated for imported cars post 1/1/21 and heres what i found out:


Imported Vehicles registered in Ireland on or after the 1st January 2021:



Where the vehicles birth date is pre-January 1st 2008, a vehicle should be taxed on the Engine CC

Where the vehicle birth date is between the 1st January 2008 and the 30th of June 2008 a vehicle should be taxed on either the engine cc or co2 (whichever is the cheaper rate).

Any imported registered vehicle on or after the 1st January 2021, where a NEDC value is supplied by Revenue, the vehicle should be taxed on the NEDC rates

Any imported registered vehicle on or after the 1st January 2021, where a WLTP value is supplied by Revenue, the vehicle should be taxed on the WLTP rates

Any imported registered vehicles on or after the 1st January 2021, where both a WLTP and NEDC value are supplied by Revenue, the vehicle should be taxed on the WLTP rates

Update* read your post again , yea you need to ring revenue as they are the ones responsible for the higher tax rate.

Luckylow10

That’s interesting where did you get that info from?

“ Any imported registered vehicle on or after the 1st January 2021, where a NEDC value is supplied by Revenue, the vehicle should be taxed on the NEDC rates”

This seems contrary to what is written on the vrt website:

While the VRT regime is transitioning to the new WLTP emissions test, it is still the case that
used imports pre September 2018 will have been subject to the old and discredited NEDC
emissions test. An ‘WLTP equivalent’ CO2 value will be calculated for cars subject to the NEDC test.

Also taken from KPMG website:

Cars first registered in the State up to the end of 2020, or from January 2021 which only have the old NEDC figure, will be subject to motor tax in line with the current NEDC motor tax table, with minor adjustments.

I wonder what minor adjustments are..

LillySV

This query kind of links with previous posters query...

a car im considering buying was imported afew years ago and is registered here as having a higher co2 rate than it actually is...its registered here as 179g/km vs the 174g/km rate it had been registered as initially in Uk...it doesnt really affect the tax at moment as same band now but kind of annoys me as im aware the older version of my car had been the 179g/km co2 rate...mines the same car except newer ...same engine etc except whatever tuning/changes to catalytic converter was made to the newer year car ....I would like the fact mines the newer version recognised on car paperwork. Is it possible to get something like that rectified or would it be hell to arrange and what would be involved? Has anyone come across this?

wouldn't bother if its too much work but just curious.....

LillySV

Luckylow10 wrote: »

That’s interesting where did you get that info from?

“ Any imported registered vehicle on or after the 1st January 2021, where a NEDC value is supplied by Revenue, the vehicle should be taxed on the NEDC rates”

This seems contrary to what is written on the vrt website:

While the VRT regime is transitioning to the new WLTP emissions test, it is still the case that
used imports pre September 2018 will have been subject to the old and discredited NEDC
emissions test. An ‘WLTP equivalent’ CO2 value will be calculated for cars subject to the NEDC test.

Also taken from KPMG website:

Cars first registered in the State up to the end of 2020, or from January 2021 which only have the old NEDC figure, will be subject to motor tax in line with the current NEDC motor tax table, with minor adjustments.

I wonder what minor adjustments are..

Straight from Motortax queries....i suppose the main thing to take from their reply was that Revenue more or less instruct them how to charge the tax. So Its Revenue you need to follow up on first

Luckylow10

It’s very confusing with all the recent vrt and tax changes, but I’m 90% sure that the tax band I have been put in is incorrect/inaccurate.

I have checked the uk info (with the old uk reg) for the car and the nedc rate is 55 or wltp is 73, so nowhere other than revenue’s “calculation adjustment” can I find where they got 85.

I’ll update the forum if I hear anything back.

Atlantic Dawn

LillySV wrote: »

This query kind of links with previous posters query...

a car im considering buying was imported afew years ago and is registered here as having a higher co2 rate than it actually is...its registered here as 179g/km vs the 174g/km rate it had been registered as initially in Uk...it doesnt really affect the tax at moment as same band now but kind of annoys me as im aware the older version of my car had been the 179g/km co2 rate...mines the same car except newer ...same engine etc except whatever tuning/changes to catalytic converter was made to the newer year car ....I would like the fact mines the newer version recognised on car paperwork. Is it possible to get something like that rectified or would it be hell to arrange and what would be involved? Has anyone come across this?

wouldn't bother if its too much work but just curious.....

Have you access to the old V5 document from UK, it would say it on that. Are you sure it has less emissions, there are examples where spare wheel removed will drop a little emissions and official importer here may have done that route and UK importer did not so they got higher figure for identical engined car over there.

Luckylow10

I haven’t got the old v5 but I did a uk car check and it was taxed as 55co2 .

It has no mods from factory, I shall see what the say..

LillySV

Atlantic Dawn wrote: »

Have you access to the old V5 document from UK, it would say it on that. Are you sure it has less emissions, there are examples where spare wheel removed will drop a little emissions and official importer here may have done that route and UK importer did not so they got higher figure for identical engined car over there.

The 2016 year was the lower rate and when i check the old uk reg on the dvla site and other various free uk car check sites, they all say the car is 174g/km ..dont think they do have the v5...

LillySV

Luckylow10 wrote: »

I haven’t got the old v5 but I did a uk car check and it was taxed as 55co2 .

It has no mods from factory, I shall see what the say..

letme know how u get on

ccazza

ccazza wrote: »

If a car was brought into the north by the dealer in November and a document shows the boat it came in on would that be enough for revenue to mean only vrt and nox would have to be paid.

I can confirm that all this was ok. Just back from VRT centre and only had to pay VRT and Nox.

funnyname

ccazza wrote: »

I can confirm that all this was ok. Just back from VRT centre and only had to pay VRT and Nox.

How much info and documentation did they ask for re import from GB to NI? Interesting to see what they want as extra vs what they can access from the UK authorities.

ccazza

funnyname wrote: »

How much info and documentation did they ask for re import from GB to NI? Interesting to see what they want as extra vs what they can access from the UK authorities.

We had a letter from where they bought it with the price etc blanked out and a vehicle collection report which gave the name of the boat it came in on with the date etc and where it was being delivered to. We just had it all in a folder and gave it in. He didn’t look for anything else.

Car99

Where do you get the nox value revenue accept so they can do their thing with it?

mgn

Car99 wrote: »

Where do you get the nox value revenue accept so they can do their thing with it?

Its on the V5.

Car99

mgn wrote: »

Its on the V5.

Thanks

stagg88

Apologies if this has been answered before in this tread. I have had a good look and have not found a similar question. I live on the border (south) and have family in the North.
My question is, does anyone know could I get a northern relation to buy a car in England/Scotland/Wales register it in his/her name in the North and then I buy the car from them and import in the usual fashion to the south?

Again if this has been answered before please point me in the direction. I have had a good look and cannot see it.

dickdasr1234

stagg88 wrote: »

Apologies if this has been answered before in this tread. I have had a good look and have not found a similar question. I live on the border (south) and have family in the North.
My question is, does anyone know could I get a northern relation to buy a car in England/Scotland/Wales register it in his/her name in the North and then I buy the car from them and import in the usual fashion to the south?

Again if this has been answered before please point me in the direction. I have had a good look and cannot see it.

https://www.ncts.ie/vrt-home/vrt-faq/

Isambard

stagg88 wrote: »

Apologies if this has been answered before in this tread. I have had a good look and have not found a similar question. I live on the border (south) and have family in the North.
My question is, does anyone know could I get a northern relation to buy a car in England/Scotland/Wales register it in his/her name in the North and then I buy the car from them and import in the usual fashion to the south?

Again if this has been answered before please point me in the direction. I have had a good look and cannot see it.

I dare say you could, but they have indicated they will be looking out for this sort of thing. Why not just buy a NI reg car and be sure you can import it with just VRT to pay?

stagg88

Thanks
So if im picking this up right

Taken from VRT site

8. What if I purchase a vehicle in Northern Ireland which was first registered in Great Britain but subsequently acquired in Northern Ireland after 01 January 2021

For vehicles first registered in Great Britain and subsequently registered after 1 January 2021 to a private individual or a business or sold by a motor dealer with an address in Northern Ireland, proof that the vehicle was properly imported into Northern Ireland will be required. Proof will be in the form of:

A copy of the customs declaration showing the importation of the vehicle into Northern Ireland; or
A T2L document issued by HMRC.
The vehicle must be identifiable from the supporting documentation.

A person should not purchase a vehicle from Northern Ireland with either a GB registration or which had previously been registered in GB where this documentation is not available.

If you cannot provide proof that a vehicle has been imported into Northern Ireland, you can make a customs declaration and pay customs duty and VAT based on the import value of the vehicle immediately prior to registration

So yes I can avoid the tax by registering it with a relation in the north and then importing to the south

Thanks a mill for the response

Thomasirl123

stagg88 wrote: »

Thanks
So if im picking this up right

Taken from VRT site

8. What if I purchase a vehicle in Northern Ireland which was first registered in Great Britain but subsequently acquired in Northern Ireland after 01 January 2021

For vehicles first registered in Great Britain and subsequently registered after 1 January 2021 to a private individual or a business or sold by a motor dealer with an address in Northern Ireland, proof that the vehicle was properly imported into Northern Ireland will be required. Proof will be in the form of:

A copy of the customs declaration showing the importation of the vehicle into Northern Ireland; or
A T2L document issued by HMRC.
The vehicle must be identifiable from the supporting documentation.

A person should not purchase a vehicle from Northern Ireland with either a GB registration or which had previously been registered in GB where this documentation is not available.

If you cannot provide proof that a vehicle has been imported into Northern Ireland, you can make a customs declaration and pay customs duty and VAT based on the import value of the vehicle immediately prior to registration

So yes I can avoid the tax by registering it with a relation in the north and then importing to the south

Thanks a mill for the response

Please let us know how this goes

stagg88

Just value really

Isambard

stagg88 wrote: »

Thanks
So if im picking this up right

Taken from VRT site

8. What if I purchase a vehicle in Northern Ireland which was first registered in Great Britain but subsequently acquired in Northern Ireland after 01 January 2021

For vehicles first registered in Great Britain and subsequently registered after 1 January 2021 to a private individual or a business or sold by a motor dealer with an address in Northern Ireland, proof that the vehicle was properly imported into Northern Ireland will be required. Proof will be in the form of:

A copy of the customs declaration showing the importation of the vehicle into Northern Ireland; or
A T2L document issued by HMRC.
The vehicle must be identifiable from the supporting documentation.

A person should not purchase a vehicle from Northern Ireland with either a GB registration or which had previously been registered in GB where this documentation is not available.

If you cannot provide proof that a vehicle has been imported into Northern Ireland, you can make a customs declaration and pay customs duty and VAT based on the import value of the vehicle immediately prior to registration

So yes I can avoid the tax by registering it with a relation in the north and then importing to the south

Thanks a mill for the response

Good luck with it, although I fail to see the advantage with al the paperwork twice and the uncertainty regarding Revenue's attitude to it.