Currently I have a deposit paid on a van with a dealer in NI, I haven't been able to head up to check it out yet but will get someone local to do it for me or wait if possible until lockdown isn't as restrictive.
It was originally first registered in GB before being imported to NI towards the end of January. From reading the following information on revenue.ie I think I'm going to get caught for an additional 21% VAT as well as the standard VRT. Am I reading this right as it's not really worth my while going through with the deal if it's costing me an extra 8k or so.
unfortunately I can't post the link due to spam filter, see below for copy of article.
Thanks for looking
FN
Note
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, prior to presenting your vehicle at the NCTS Centre for registration:
Importations of used cars from Great Britain into the State must be declared to customs and are liable to customs duty and VAT on importation. The routing of such importations through Northern Ireland to avoid EU requirements in relation to customs duty and VAT at import will not be permitted.
It was originally first registered in GB before being imported to NI towards the end of January. From reading the following information on revenue.ie I think I'm going to get caught for an additional 21% VAT as well as the standard VRT. Am I reading this right as it's not really worth my while going through with the deal if it's costing me an extra 8k or so.
unfortunately I can't post the link due to spam filter, see below for copy of article.
Thanks for looking
FN
Vehicles registered in Great Britain and subsequently registered in Northern Ireland
Vehicles registered in Northern Ireland before 1 January 2021
You can register a vehicle registered before 1 January 2021 without any checks on the customs status if it was registered:- in Northern Ireland
- or
- to a person resident in Northern Ireland.
Vehicles first registered in Great Britain and subsequently registered in Northern Ireland after 1 January 2021
Under the VAT rules currently in force in the UK, vehicles first registered in Great Britain and imported into Northern Ireland after 31 December 2020 are liable to customs duty, if applicable, and VAT at import if they are subsequently imported into the State.Note
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, prior to presenting your vehicle at the NCTS Centre for registration:
- make a customs declaration
- pay customs duty, where applicable
and - pay VAT based on the import value of the vehicle.
Importations of used cars from Great Britain into the State must be declared to customs and are liable to customs duty and VAT on importation. The routing of such importations through Northern Ireland to avoid EU requirements in relation to customs duty and VAT at import will not be permitted.