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

newhouse87

https://www.boards.ie/discussion/comment/123042975#Comment_123042975

Cheers, the v5c form said vat qualifying and my invoice today had few thousand vat on base price so essentially I will just have vrt to pay as is registered to dealers address in Belfast on v5c form since last April?

khamilton

Quick question, if your car is listed on the vrt calculator website, but it has a different co2 rate on its registration cert, but the co2 rate is in the same band as the vrt calculator, will they send it off to rosslare to have a look at or just use the statistical code with the co2 from the V5c?

User1998

https://www.boards.ie/discussion/comment/123078641#Comment_123078641

Will be sent to Revenue

khamilton

https://www.boards.ie/discussion/comment/123078649#Comment_123078649

Grand, thought as much but hoped it wouldn't since the VRT band and motor tax band would remain the same.

MrMusician18

I'm thinking of buying a one year old car in GB and I'm trying to understand the rules. As the car is so new and manufactured in germany it will qualify for returned goods relief. The listed price in the UK is £33,000. The car is electric, and similar models retail here for about €50k

So my understanding is the UK garage can claim 20% of the sale price back as a vat refund, leaving the car costing £26,400 (€31,250).

On landing into Dublin, I am liable to pay the 23% vat on the actual purchase price (€7,187) and 0% duty as it should qualify for returned goods relief.

I then head over to the VRT centre and pay my tax of €520. This is dependent on what Revenue determine the OMSP which could be closer to €60k as that is now brand new retail. Worst case scenario I'd be on the hook for 7% without relief, for an additional €4200.

Even if I end up paying the full amount, and allowing €1000 for expenses, I'd still be up €6k on the best available domestically. It all hinges on the dealer being able to reclaim the UK VAT, so is my understanding correct?

Edit. I see that hardly anyone is operating the personal export scheme for UK VAT so this idea is dead in the water.

newhouse87

Is newly registered vehicle county of my address or vrt centre county? Do I pay vrt on the date at the centre? Thanks

User1998

https://www.boards.ie/discussion/comment/123088621#Comment_123088621

Your address. Depends on the car and if all your paperwork is correct

newhouse87

https://www.boards.ie/discussion/comment/123088689#Comment_123088689

Cheers. Was missing statement with my pps number on it so he didn't complete in total but gave me vrt figure close to what I thought and most importantly as you clarified no vat or customs were mentioned. I'm getting herself to drop in paperwork so was wondering when and how I pay.

deerpark

I'm intending to go to the UK to buy a car and bring it into NI in private ownership, using it up there for a minimum of 3 months before bringing it down here. I will let you all know how I get on. Has anyone else been successful recently?

tenreds

I’m planning on doing the same around early March, I work in Northern Ireland so have an address I can use so I’ll be really interested to see how you get on

User1998

https://www.boards.ie/discussion/comment/123106343#Comment_123106343

Needs to be a private address not business

RCSATELLITES

https://www.boards.ie/discussion/comment/123102801#Comment_123102801

Are you going to register it on your own name?

And then bring it down here and say you bought it in the UK and used it in Northern Ireland for 3 months. Why I feel Revenue won't accept this.

Looking at when Revenue give a VRT exemption for people coming to Ireland if they owned the car for a minimum 6 months. Revenue checked if they had any ties over here.

Maybe that was more strict. But I left Ireland back in 2012 and then moved back in 2015 bringing with me a BMW I purchased 7 months prior to leaving. Had to show that I used car for at least 6 months. I remember filling in the application and had to show I didn't just head over to buy a car and live there for 6 months intentionally to avoid paying VRT.

User1998

https://www.boards.ie/discussion/comment/123106454#Comment_123106454

To be fair they could just put a random name on the V5 as long as they have somewhere to post it to. Needs to be a private address tho.

extra-ordinary_

https://www.boards.ie/discussion/comment/123106454#Comment_123106454

Are you mixing VRT up with custom/VAT charges?

Waesfjord

https://www.boards.ie/discussion/comment/122854608#Comment_122854608

In relation to the VRT relief, do you know if it is based on the new Original Market Selling Price (OMSP) of car or the current OMSP? e.g. a car imported from NI with a new OMSP = €55k, but now 2years old, valued at current OMSP on VRT calculator as €42k - does the relief apply as current OMSP < cut off point of 50k, or no relief as 'new OMSP was >€50k threshold?

RCSATELLITES

https://www.boards.ie/discussion/comment/123106646#Comment_123106646

No I am not mixing them up, I am trying to make a point about Revenue not being easy to manipulate. And the VRT exemption is one I used.

tenreds

Have a private address that I can use so hopefully will work

User1998

https://www.boards.ie/discussion/comment/123106689#Comment_123106689

Check the VRT calculator

1874

Can anyone tell what the situation is for importing an EV Van under these 2 circumstances? The van is for personal use but I have a car and intend to use it for working purposes.and want to tax/insure it as commercial.

1. EV Van from NI, is VAT due to be paid there or can it be reclaimed? what is paid here
2. EV Van from Mainland Great Britain, again, is VAT due to be paid there or can it be reclaimed, what is paid here?

TIA

User1998

https://www.boards.ie/discussion/comment/123118935#Comment_123118935

NI Van = VRT

UK Van = VRT, VAT, Customs

VAT cannot be reclaimed unless you are VAT registered

1874

https://www.boards.ie/discussion/comment/123118972#Comment_123118972

Thanks for the concise reply,

When you say customs is that a fixed percentage payment to Customs or based on cost,

If anyone knows is VRT lower on EVs over other (diesel) vans even from the UK? There isn't much selection here and less up the North than when I looked before, a fair few in the UK which even with VRT (& customs if I can find the rate) may still make a UK EV Van viable. I looked back a few pages on the phone but could not find one all encompassing link, does anyone have one.

User1998

https://www.boards.ie/discussion/comment/123119603#Comment_123119603

Customs is 10% of the invoice selling price + transport costs. VAT is 23% of the invoice selling price + transport costs + customs costs. VRT for diesel vans is flat rate of €200. VRT for EV vans is probably free or €200 not really sure. Generally speaking importing from the UK is only viable if you are VAT registered.

1874

I think I thought I knew the answer, but looking at vehicles, regarding the VAT.

I see UK, including some NI vans for sale that say + VAT, so UK VAT on top of the stated price.

I get our VAT can't be escaped, but is it possible to not pay UK VAT at all (ie not be in a situation to have to pay it at all in the UK?)

User1998

https://www.boards.ie/discussion/comment/123181399#Comment_123181399

Theres no VAT for products being sold for export but good luck getting a dealer to comply with your request. You could suggest paying the VAT and have it refunded after you have proof of export. But if your trying to escape Irish VAT then you won’t have adequate proof of export

trellheim

if you bring a car from Ireland to sell in the UK as tradein how does that affect the vat on it , I presume revenue just look for the price before the tradein

fuse

If I buy a used 2021 Peugeot 5008 at £23,500 from a dealer in NI.
Previous owner was NI resident.
What kind of should I expect to pay.
No customs so just VRT and NOx?
Any guesses as to how much that would be ballpark?

Plugging in details in Revenue VRT calc, it looks like an extra 6.6k on top of purchase price. Is this correct?

1874

https://www.boards.ie/discussion/comment/123182871#Comment_123182871

Im talking about bringing an Electric Van from the UK to Ireland as there is a greater selection of vehicles available than NI. Im not trying to escape paying VAT in Ireland, Im trying to find out if it is possible to not pay the VAT on a UK vehicle, preferably at the point of purchase as it is importing it to here (ie exporting it to Irl from the UK). That would be preferable rather than trying to claim it back from the UK (Her Majesty's Customs & Excise?) as I am an Irish resident and it seems it might be difficult to deal with them as a non UK citizen.

1874

deleting post as it didnt quote person I was replying to

Luna84

https://www.boards.ie/discussion/comment/123185714#Comment_123185714

Her Majesty's Customs &

She is dead would it not be His M……..

1874

https://www.boards.ie/discussion/comment/123184717#Comment_123184717

I have no idea how you came up with this scenario? I re-read my post, I even say Im basically trying to find out if I dont have to pay UK VAT? I dont live there, I want to import an EV Van from the UK to Ireland as IMO there aren't that many options in NI, whereas the UK mainland have more for sale, lower mileage, newer years, cleaner condition. Some UK vehicle NI & mainland UK say " + VAT " as in the price is X Thousand Pounds but that it isn't inclusive of VAT. Trying to find out if I can avoid even paying it by form filling in advance rather than trying to claim it back afterwards as I will be exporting immediately to here (Ireland).

My post

I see UK, including some NI vans for sale that say + VAT, so UK VAT on top of the stated price.

I get our VAT can't be escaped, but is it possible to not pay UK VAT at all (ie not be in a situation to have to pay it at all in the UK?)