Importing a car from Northern Ireland… change of legislation !!

[PatMu]

The Windsor Framework wasn't in place when the articles above were written.

'Ultimately, even importing just one more (second hand) diesel or petrol engine vehicle, is a negative for Ireland'

I disagree with this statement, Petrol and diesel cars have an important role to play in individuals lives and our economy for many years to come.

A Euro 6 second hand car is no more polluting that a new euro 6 purchased in Ireland and the Windsor Framework arrangement affords buyers the opportunity to source these cars in NI.

 

[Purple]

A Euro 6 second hand car is no more polluting that a new euro 6 purchased in Ireland and the Windsor Framework arrangement affords buyers the opportunity to source these cars in NI.

Second hand cars are less environmentally damaging than new cars.

 

[Pmarks78]

Hi has anyone used the vrt calculator on the revenue website put in the car details and on those figures bought a car up north, then when they booked into nct centre the vrt was close to the revenue website calculations.

 

[Jimbo99]

What's the story if you buy a new vehicle in the north now, is there customs duty as well as vrt and vat to pay?

 

[Leo]

What's the story if you buy a new vehicle in the north now, is there customs duty as well as vrt and vat to pay?

Yes,

 

[Jimbo99]

I thought the rules changed this year? very hard to figure out.

 

[Leo]

I thought the rules changed this year? very hard to figure out.

They did, but not for new cars.

 

[landlord]

I thought the rules changed this year? very hard to figure out.

Read my original first post. It’s very obvious that this change in legislation does not allow for new cars to be brought in customs/VAT free.

 

[Brian McD]

Does the €5k VRT rebate apply on buying any type of hybrid in NI or does this VRT reduction only apply to fully electric cars ?

Essentially looking into whether it makes financial sense to buy a 2 / 3 year old hybrid in NI or just buy it here in Ireland

 

[Frecks]

I wondered if a second hand vehicle being sold in NI, while technically meeting the criteria of being a "new means of transport" by having less than 6k km on the clock, falls outside the VAT liability for a ROI buyer if the transaction is between private individuals - i.e. private seller to private buyer and not from a dealer to a private individual. And that the private seller satisfies the criteria of owning the car for a "reasonable period of time" - i.e. owning it more than 3 months from first registration in NI, to avail of the new rule changes.

Very interested in people's thoughts on this...!

 

[Protocol]

@landlord
Thanks for this information about buying a used car from NI, and the change in legislation "Windsor Framework".

What are the best websites to view private and/or dealers selling used cars in NI?

 

[Toffeeman_1878]

These vehicles will still require proof of Customs Declaration OR PROOF THAT THE VEHICLE HAS BEEN IN PRIVATE OWNERSHIP IN NI FOR A REASONABLE PERIOD OF TIME.

In this context can anyone clarify what "proof of customs declaration" refers to? Is a customs declaration required to move cars from GB to NI? I am mainly thinking about NI dealers who source their stock of new cars from GB. Does the NI dealer "import" the vehicle from the main GB distributor and if so, do they make a customs declaration which could be used to satisfy Revenue Comms that the vehicle is indeed a NI good?

 

[Toffeeman_1878]

I wondered if a second hand vehicle being sold in NI, while technically meeting the criteria of being a "new means of transport" by having less than 6k km on the clock, falls outside the VAT liability for a ROI buyer if the transaction is between private individuals - i.e. private seller to private buyer and not from a dealer to a private individual. And that the private seller satisfies the criteria of owning the car for a "reasonable period of time" - i.e. owning it more than 3 months from first registration in NI, to avail of the new rule changes.

Very interested in people's thoughts on this...!

Pre-Brexit the NCTS centre confirmed the mileage when the vehicle was being inspected and assessed for VRT. I assume that they would do the same and, where a vehicle didn't meet the criteria, refuse registration until VAT was paid. However, I am not an expert on this. I am basing this on my pre-Brexit experiences.

 

[pclarkeirl]

My daughter is studying in Queens University Belfast for the past two years and lives in Belfast whilst studying. During the summer she comes home but maintains her accommodation in Belfast. If I purchase a 2nd hand car ( >6000 km ) in England in her name and keep it in Belfast for 3 months then am I right in assuming that she could then register the car in ROI after 3 months with no customs, VAT or VRT ?

 

[Leo]

During the summer she comes home but maintains her accommodation in Belfast. If I purchase a 2nd hand car ( >6000 km ) in England in her name and keep it in Belfast for 3 months then am I right in assuming that she could then register the car in ROI after 3 months with no customs, VAT or VRT ?

Does she have utility bills, council tax or other records that would prove her primary residence has switched to Northern Ireland?

 

[Toffeeman_1878]

My daughter is studying in Queens University Belfast for the past two years and lives in Belfast whilst studying. During the summer she comes home but maintains her accommodation in Belfast. If I purchase a 2nd hand car ( >6000 km ) in England in her name and keep it in Belfast for 3 months then am I right in assuming that she could then register the car in ROI after 3 months with no customs, VAT or VRT ?

According to Revenue eligibility criteria for the Transfer of Residence relief the applicant must not be a student returning to the state having attended school, university or other educational institution abroad.

Google ‘VRT Manual Section 2’ and refer to section 2.1.2 eligibility criteria.

I tried to link the document but I got an error. Sorry.

 

[circle]

Would it qualify if a dealer was reselling a previously privately owned car? If the car had been owned by a private individual in the north for a year or two and now being resold by a dealer in the north?

 

[landlord]

Would it qualify if a dealer was reselling a previously privately owned car? If the car had been owned by a private individual in the north for a year or two and now being resold by a dealer in the north?

Yes that is exactly how I bought my car from the Mercedes dealer in Portadown a few months ago.
The logbook remains in the previous (NI) owners name and address untill the dealer sells it on.

 

[Dogsout91]

Hi guys really interesting post. I have just bought a car from a friend that was imported from Manchester to cork 7 months ago. It's still on UK plates. Vrt is coming it at around 2500 but nox is coming in around another 4500. I spoke to a friend and he told me if I register it in a friend's name in the north for 3 months and then register it in the Republic I won't have to pay the nox. Is this right ?

 

[Leo]

Hi guys really interesting post. I have just bought a car from a friend that was imported from Manchester to cork 7 months ago. It's still on UK plates. Vrt is coming it at around 2500 but nox is coming in around another 4500. I spoke to a friend and he told me if I register it in a friend's name in the north for 3 months and then register it in the Republic I won't have to pay the nox. Is this right ?

You want your friend to lie on official forms and get involved in your tax evasion? On top of the person you bought it from failing to register it in the state within 30 days as required?