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

there’s every reason to believe that it would - it establishes that it is a vehicle in NI not GB.

hi everyone,

Apologies in advance for what is likely to be an annoying question but I’m incredibly confused by the whole importing situation and the more I read the more confused I become

anyone have any idea of an estimate to bring this car into Ireland assuming it has been registered privately in Northern Ireland for 3 months at some point? Hybrids are exempt from some import charges and now there’s another exemption for cars in NI since May?
https://www.usedcarsni.com/2020-Land-Rover-Discovery-Sport-1-5-P300e-R-Dynamic-HSE-5dr-Auto-5-Seat-343082402?search_type=1&make=14&fuel_type=6270282&age_from=2020&price_from=0&user_type=0&model=0&trans_type=0&age_to=2020&keywords=&location%5B%5D=0&body_style=0

apologies you’re right, there’s lower VRT on them compared to a diesel. Is the rest of my post correct?

Basically its just what’s on the VRT calculator we’d be liable for

it’s the date of first registration wherever in the world. Manufacturing date won’t matter.

perhaps my memory has become faulty as now I cannot find the statement. The requirement is to get the car into the definition of “listed vehicle” and the statutory requirement is that it be “a vehicle (other than a motorcycle) which is shown to the satisfaction of the Revenue Commissions to be more than 30 years old at the time of registration”. In this case registration means Irish registration.

I can’t find any current stated Revenue guidance that it is the year of first registration although I know this has come up before and that was the result. The position is at least arguable that if the manufacture date can be established (which would often not be the case for 1960s and 1970s vehicles when VRT was first being administered) that an earlier practice of using the only available documentation, ie first registration, can be put aside.

For User1998, I think you should have a good shot with this one but if there is an unpublished Revenue procedure than you may need to go to appeal to get it to €200. That would require funding the VRT upfront to make the appeal.

If I buy a car in the UK and register it in a friends name in Northern Ireland, do I have to leave it in NI for at least 3 months before doing the VRT in Dublin or can I insure it and drive it on the UK plates in Dublin while I’m waiting to do the VRT?

Thanks for all the great information on this subject.

Thanks for the replies to my previous query. It turns out that the two cars I am interested in are both registered to companies in NI. One car is NI reg, Dec 2020 registered to a private company (guessing as a company car for an employee), the other is UK reg, Jun 2021 & registered to a car leasing company, but both have been used exclusively in NI by the respective employee/lessor. Does anyone know if the fact that they are registered to a company as opposed to a private individual is a show-stopper to import VAT/Customs free (both will be €0 VRT according to VRT calculator)? In both cases, the dealer has indicated a willingness to obtain written confirmation from the respective registered owner to say that the cars have been used exclusively in NI since new - would this wash with the VRT people to show the car has been in private use in NI? In addition, both cars have service history in NI garages, but too new for MOT testing. Contacted Revenue and they responded saying they couldn't answer specific scenarios, and "that each case will be considered on the basis of what would be a legitimate sale following private use for what could be considered as a reasonable period of time". Is the use of a company car or leased car considered to be private use?

MTIA

Simon

Fingers crossed! 😀

Hi all, I'm looking at importing an EV from NI.

I've seen a UK reg in a Northern dealer for about €18,700. It is exempt from VRT, but I'm not so sure about the VAT.

If the car's V5 has an owner that was resident in NI for a "reasonable" amount of time, could the car be considered for VAT exemption?

The car is immaculate. 2 years old, 10k miles on the odo, highest spec I've seen in the model.

Thanks.

That's something I'm checking on at the moment.

Obviously, if it's import to sell, then it's a no.

If someone in the north has a car registered in their name for 3 months and then transfers ownership to another party in the south I don’t see any issues so long as they are not benefiting financially.
The car doesn’t have to be taxed or insured as there is no mention of this anywhere, only registered.
It’s your choice whether to insure it or not but if it’s parked up in a secure location then the risk is pretty minimal.