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

Paul Kiernan

colm_mcm wrote: »

Disabled drivers get this.

My apologies:o. I thought it must be some kind of business related tax dodge! I'll stop digging now.

Pmoylan

Does anyone know how long it takes to process the roadworthiness certificate recognition application? I bought a NI car with MOT, sent away the original MOT along with the form 7 days ago.

MOT is due in September, will I get an extension on top because of COVID or does it remain the same?

Marcusm

Pmoylan wrote: »

Does anyone know how long it takes to process the roadworthiness certificate recognition application? I bought a NI car with MOT, sent away the original MOT along with the form 7 days ago.

MOT is due in September, will I get an extension on top because of COVID or does it remain the same?

I may be wrong but I thought this was one of the few things which ceased as of Brexit date (ie 31 January 2020) and was not carried over to 31 December 2020.

Pmoylan

Marcusm wrote: »

I may be wrong but I thought this was one of the few things which ceased as of Brexit date (ie 31 January 2020) and was not carried over to 31 December 2020.

It seems they will be processing them until the end of this year.

From the RSA Website: https://www.rsa.ie/en/RSA/Brexit/NCT-EU-Roadworthiness-Certificates/

"When the United Kingdom (UK) leaves the European Union (EU), NCTS on behalf of the RSA will continue to process Mutual Recognition applications up until 31 December 2020 (current transition period) in respect of UK private vehicles being imported into the State. These recognition certificates recognise the unexpired portion of EU certificates of roadworthiness issued by a Member State in respect of a vehicle being re-registered in the State."

18. on NCT Website: https://www.ncts.ie/1112

deezell

Paul Kiernan wrote: »

My apologies:o. I thought it must be some kind of business related tax dodge! I'll stop digging now.

Diplomatic staff or civil service staff on transfer abroad, sent to work here for a period have a similar derogation also. If the posters car is for a disabled driver, it may not necessarily be a modified car. A former work colleague years ago had this, but could drive an ordinary automatic, as he was missing just one leg. You must keep the car for two years, longer if its a modified one.

Conork2020

Looking for some help please for my sister who has asked me to research buying a car in the uk and having read thread here and revenue etc. Want to make sure no surprises. I will post in the next reply to make it easier to read. Thanks in advance.

Conork2020

Car: Fiat 500c 1.2 69hp Rockstar Convertible
-Dealer price: £14,615 (£18,865 RRP)
-Brand new car not registered yet
-Transfer money to dealer via Transferwise
-Car ready registered in 10 days
-look for original V5 and Certificate of Conformity as part of sale
-let dealer know that car is going to permanently be exported to Ireland
-let Irish insurance company know uk reg no.
- take ferry back to Ireland
- Register with NCT within 7 days Using VRTVPD1 and pay them the VRT
- is there VAT payable? How much
- VRT on revenue website don’t have this car so unsure how much the VRT is going to be
- await confirmation of NOx from dealer
- what value will revenue put on the car and is there VAT owing?
- register with new plates within 30 days and let insurance company know
Thanks

Have I missed anything ?

colm_mcm

Why not buy one here? Once you pay the VAT differential and the VRT, what’s the point?

Conork2020

colm_mcm wrote: »

Why not buy one here? Once you pay the VAT differential and the VRT, what’s the point?

6 month wait in Ireland apparently. The price differential would appear to pay for VRT. Based on these figures how much would be VAT Please? Thanks

colm_mcm

VAT in uk is 20% and is 23% here.

Is the wait on that particular spec. I’d imagine if you showed any interest in an in-stock car they’d do a monster deal on selling it, given how few cars they sell in a good year.

Conork2020

colm_mcm wrote: »

VAT in uk is 20% and is 23% here.

Is the wait on that particular spec. I’d imagine if you showed any interest in an in-stock car they’d do a monster deal on selling it, given how few cars they sell in a good year.

So you only have to pay the differential in VAT as I read somewhere that you have to pay the full whack again.

She was onto dealers and there is no stock for convertibles and in none in NI

colm_mcm

Nah, you wouldn’t be liable for VAT twice.

Tractamotors have seem to have an unregistered one, Lounge spec

https://www.carzone.ie/used-cars/fiat/500c/fpa/201808159496763?journey=Search

I would guess VRT is around €3200, I think nox is €160

So assuming you could get the above for €18k, you’re really getting it for €14,640 before registration tax, and €11,902 before Irish VAT.

The £14,615 is £12,179 pre UK VAT, which is €13,481 - which is €16581, plus say €3200 VRT =€19,781

Plus whatever you’ll spend on travel. €400 if you’re lucky.

Might be apples and oranges if Rockstar is a much higher spec than Lounge, but I’m seeing €2500 extra cost there plus your time and all the hassle of VAT and VRT and getting warranty work done on a UK car from the tiny dealer network who probably know all their new car customers to see.

Conork2020

The spec and the non availability is the issue. She doesn’t want white. The size of the car is the issue because a bigger car won’t fit where she parks. If she goes this route I just can’t work out what Irish RRP Revenue would charge as the spec isn’t on the site but assuming cost is 21k Irish so about 3,600. She is reaching retirement age and has her heart set on a new car.

Thank you very much for your replies.

colm_mcm

Is she ok with the canvas roof?

Conork2020

Yes that’s the appeal. Her sister in law has one, in white, hence why white not an option.

colm_mcm

Does this uk one fit the bill? Seems to be same spec and a good bit cheaper.
https://www.autotrader.co.uk/classified/advert/new/202001306739204?radius=1500&onesearchad=New&onesearchad=Nearly%20New&onesearchad=Used&postcode=ln12na&model=500C&year-from=2020&aggregatedTrim=Rock%20Star&make=FIAT&sort=price-asc&advertising-location=at_cars&page=1

bazz26

There is a brand new 500 due very soon if that makes any difference, the currently one is around since 2008.

deezell

I don't think price is the issue, the poster wants an idea of VRT, VAT etc. The figures a few posts ago look pretty accurate to me, worked out as I would have done myself. Revenue will probably compare base car prices in the UK between different 500c variants to establish likely OMSP, and thus the 17% portion which is VRT.
The only thing I'm wondering is importing unregistered and VAT exclusive, I think the car has to be declared at port? A VAT paid brand nrw but UK registered car can come straight in, pay VRT and VAT later while waiting to get your UK VAT back from HM revenue. It's not technically new, as the Irish reg cert will show two owners. Talk to the dealer, they should know how to arrange an unreg'd export, afaik you have to pay VAT at the port, but I could be wrong.

colm_mcm

The Irish cert will show 0 previous owners plus the former uk reg number in a different field.

deezell

colm_mcm wrote: »

The Irish cert will show 0 previous owners plus the former uk reg number in a different field.

How does that work, if it was registered to someone in the UK? Unless you mean you register it in your name first, so you're the 'same' owner when rereging here, as if you were moving home to Ireland from UK say, but then you need a UK address? To get a UK reg it has to be a UK resident I would have thought, and if that's not you, then you're the second owner. Which is why I assume a brand new uk car has to be exported as that, brand new and unregistered, and without UK plates, but not allowed on the road here till VAT/VRT paid and registered. Can you even drive an unreg'd car with garage plates? I didn't think so. I must be missing something.

Cavanbhoy

deezell wrote: »

Can Joe Duffy not take in your car as a trade in regardless of your VRT exemption? This is just paperwork to them, it reduces the new car cost by 10K as invoiced to you, no vrt or vat. Their trade in offer should be the same as their margin will be the same. They supply diplomatic all the time. Is your trade in diplomatic exempt or was it bought full vrt/vat paid? If it also was exempt, there are rules for selling back to the market.

Hi Deezell car was disabled vrt/vat exempt 10k can be changed ever 2 years no penalties. Understand what you are saying about Joe Duffy. The issue i have can buy a better specnew car direct from dealer in uk not available down south for same price as lower spec model here. But the difficulty i see is selling a 20k plus car privately down here. Any suggestions on disposing of car options. Thanks

Marcusm

deezell wrote: »

I don't think price is the issue, the poster wants an idea of VRT, VAT etc. The figures a few posts ago look pretty accurate to me, worked out as I would have done myself. Revenue will probably compare base car prices in the UK between different 500c variants to establish likely OMSP, and thus the 17% portion which is VRT.
The only thing I'm wondering is importing unregistered and VAT exclusive, I think the car has to be declared at port? A VAT paid brand nrw but UK registered car can come straight in, pay VRT and VAT later while waiting to get your UK VAT back from HM revenue. It's not technically new, as the Irish reg cert will show two owners. Talk to the dealer, they should know how to arrange an unreg'd export, afaik you have to pay VAT at the port, but I could be wrong.

For a “New Means of Transport”, meaning below 6 months and 6k Kms, the U.K. dealer can remit the VAT at point of sale meaning that there is no U.K. VAT to finance. If it is an unregistered car in the U.K. then “X” Plates would be obtained (a registration of sorts) and the car can be driven to the port and off at the Irish end. The VAT would be calculated and paid as part of the VRT process at NCT Centre.

The car can be driven, subject to a 3 months limit, in the U.K. prior to export to Ireland. The “X” plates have a similar structure to the standard ones. I know of an Aston Martin Rapide which has been on those plates in Ireland for more than 3 years (clearly in breach of the law and shamefully so). I doubt the OP would have any problem driving on them for the 30 days or so which he has to compete the registration process.

deezell

That's really interesting. I would have thought the VAT could not be remittted unti the car cleared UK port, and was exported, unless it was shipped from the garage, not driven. So it's possible to purchase a new car in the UK, VAT free, and drive it out the door, with this X plate. This sounds ideal, not having to pay UK vat on purchase, and having immediate driving in Ireland for 30 days penalty free before paying our VAT and VRT. If you have some UK links, can you post them.
Will the garage set up this plate? I can't find any info on the DVLA site. I presume there is some kind of V5, title of ownership document, with the X reg number.

deezell

Cavanbhoy wrote: »

Hi Deezell car was disabled vrt/vat exempt 10k can be changed ever 2 years no penalties. Understand what you are saying about Joe Duffy. The issue i have can buy a better specnew car direct from dealer in uk not available down south for same price as lower spec model here. But the difficulty i see is selling a 20k plus car privately down here. Any suggestions on disposing of car options. Thanks

Yes, it is tricky to sell a high value car privately, it requires patience and nerve not to give it away in desperation. Very stressful if you've already financed the new replacement, and have the older car sitting in the drive losing value. Keen pricing helps, but then you get guys expecting further large cuts when dealing. Remember, you can't take a trade in or give a warranty, (do you have an extended one over the 2 years? This would help sell if you got this. Costs maybe €700+ for a factory type one year equivalent, less for a limited one). You can try selling direct to a dealer, but prepare for a shock with the type of offers you'll get. Can you not add the spec as extras, and get decent allowance on your existing car from the local dealer.
A well loaded car does attract more interest 2 years down the road, but guys pretend not to be interested in the extra stuff, in order not to pay the premium you're asking (in their heads at least). Best of luck. Try advertising ypur own car right now.

Paul Kiernan

Conork2020 wrote: »

Looking for some help please for my sister who has asked me to research buying a car in the uk and having read thread here and revenue etc. Want to make sure no surprises. I will post in the next reply to make it easier to read. Thanks in advance.

My only advice is to be very very careful with the VAT! Just because the VAT is payable here doesn't automatically mean you can reclaim UK VAT if it has been already paid. You must be very careful that the dealer supplies the car ex-VAT and most UK dealers have never done this for a non-UK private individual!

Caveat Emptor:)

Marcusm

deezell wrote: »

That's really interesting. I would have thought the VAT could not be remittted unti the car cleared UK port, and was exported, unless it was shipped from the garage, not driven. So it's possible to purchase a new car in the UK, VAT free, and drive it out the door, with this X plate. This sounds ideal, not having to pay UK vat on purchase, and having immediate driving in Ireland for 30 days penalty free before paying our VAT and VRT. If you have some UK links, can you post them.
Will the garage set up this plate? I can't find any info on the DVLA site. I presume there is some kind of V5, title of ownership document, with the X reg number.

If a person buys a previously registered VAT qualifying car (say 5months old, 4K kms) from a garage then likewise that VAT will be removed from the invoice price. Obviously that car is on normal plates. For a new car, the garage will arrange the temp X registration and plates prior to delivery. Same system applies here!

Paul Kiernan

Marcusm wrote: »

If a person buys a previously registered VAT qualifying car (say 5months old, 4K kms) from a garage then likewise that VAT will be removed from the invoice price.

That's not always the case!

The car has to be "VAT qualifying" which it usually will be at that age but wouldn't be, for example, if the dealer took it in part exchange from a non-VAT registered individual.

Also, the dealer can only remove the VAT if they and the buyer fill out VAT411 form and send it to Dover. Many dealers refuse to do this (usually because they're too lazy to find out how to do it).

Pmoylan

Pmoylan wrote: »

Does anyone know how long it takes to process the roadworthiness certificate recognition application? I bought a NI car with MOT, sent away the original MOT along with the form 7 days ago.

MOT is due in September, will I get an extension on top because of COVID or does it remain the same?

Just an update on this, the NCT due date shows the same as MOT, no extension given.

colm_mcm

Marcusm wrote: »

If a person buys a previously registered VAT qualifying car (say 5months old, 4K kms) from a garage then likewise that VAT will be removed from the invoice price. Obviously that car is on normal plates. For a new car, the garage will arrange the temp X registration and plates prior to delivery. Same system applies here!

Will a garage want to sell a new car without it getting a registration though. They may miss out on rebates etc.

Marcusm

Paul Kiernan wrote: »

That's not always the case!

The car has to be "VAT qualifying" which it usually will be at that age but wouldn't be, for example, if the dealer took it in part exchange from a non-VAT registered individual.

Also, the dealer can only remove the VAT if they and the buyer fill out VAT411 form and send it to Dover. Many dealers refuse to do this (usually because they're too lazy to find out how to do it).

Did you notice that I used the phrase VAT qualifying! I was very careful in my description. It is only VAT qualifying if the entire chain of ownership is through VAT registered persons. More importantly, by ensuring that the VAT is removed from the price pre-sale, any risk can be mitigated.