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

[landlord]

I have recently successfully imported a car from Northern Ireland (VAT/customs free) benefitting from the very recent change of legislation.

https://www.revenue.ie/en/vrt/regis...ed-vehicles/registering-vehicles-from-ni.aspx

From this Revenue page the specific paragraphs I was interested in ….

Vehicles purchased after 30 April 2024 can be registered in the State without being subject to these additional requirements. 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.

Proof of the vehicle’s status in NI prior to purchase will be required, for example:

• a copy of the V5C showing the last registered keeper in NI and a date of registration to that keeper

The statement above “reasonable period of time” is very vague, so I went into the VRT inspection office at Northpoint2 Ballymun (next to the NCT office) for clarification.

They use 3 months as (reasonable period of time)

So in summary…

Choose your perspective car up the North.

Ask the dealer or private owner to send you a photo of the logbook BEFORE you purchase the car.

Take the photo of the logbook (Even a copy on your mobile phone is fine) to the VRT office. (No appointment was needed at this stage…..Appointment will be required once you import the car)

The VRT office are looking for 3 things on the logbook

1. Car was registered to a private owner (cannot be in a company name).
2. The car was registered in Northern Ireland at least 3 months ago.
3. The address of the previous owner is a northern Irish address.

If these items are satisfied they will confirm you can import the car without paying customs and VAT.

You will only pay the VRT and NOX (nitrous oxide tax). (Nitrous oxide tax for most cars is only a few hundred euros.


Link below is for the current VRT rates depending on the cars CO2 emissions.

https://www.revenue.ie/en/vrt/calculating-vrt/applying-tax.aspx


Link below is for revenues VRT NOX calculator.

https://www.ros.ie/evrt-enquiry/vrt...FF62AFD41088981CB8262A677610D6?execution=e1s2


Link below for the VRT form that must be filled out when you attend the VRT inspection.

https://www.revenue.ie/en/vrt/documents/vrt/form-vrtvpd1.pdf


Link below to Book you VRT inspection… book this within 7 days of importing the car.

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

 

[hopandsolo]

So does this mean the car doesn't have to be in NI since before Brexit, only the last three months before purchase? Could you get a NI friend to buy a car you wanted from England or elsewhere in UK (as a much bigger selection there) and hold it the relevant time and then transfer ownership?

 

[landlord]

Yes I guess so …

As long as he registers the car in NI in his name and not a company name for at least 3 months and has a NI address.

 

[presidenttttt]

So the NI dealer can put a new or used car in their name for 3 months...job done?

 

[landlord]

So the NI dealer can put a new or used car in their name for 3 months...job done?

It’s meant to be in a “private individuals name” and specifically NOT a company or a car dealer. So not sure if you can get away with that.

 

[Zenith63]

I presume the rule that the car must be >6 months old and have >6000km on the clock or it will be considered ‘new’ and liable to VAT still applies.

Also worth calling out that there is up to a €5k VRT exemption on electric vehicles, so you may not need to pay VRT either.