VRT help on documents

sleon94

Hi all,

I currently find myself in a position that is not so fantastic. I recently purchased a car that was brought in from the uk before brexit. Now it’s a car I have wanted for quite some time so I have factored a largish vrt bill into account as the car was cheap enough given the rarity. The car sat in the north for some time before the individual here in the south bought it. He was just 18 and was instantly declined insurance so I bought it from him. So Currently it is awaiting vrt inspection but there is 2 things I’m unsure of

1. On the VRTVPD2 form do I enter any details in the section relating to the third party as I only purchased it from an individual highlighted by section 2 on the form where it ask if bought it from a dealer/private individual

2. There is no proof of shipping, just the invoice of me purchasing the car from the individual who had it, what will I do in this instance as the NCT say it is needed to prove date of entry. If date of entry can not be proven what happens?

Any help would be greatly appreciated

User1998

Did this individual give you a new invoice for the car, as in him selling it to you, or did they just give you the invoice that was given to them when they bought the car

sleon94

There is just one between me and the individual I bought it from.

User1998

You can’t really register the car here without proof of entry into the state. You can *not recommend* lie and say you bought it up the North but you’ll still have to pay 10% customs and 23% vat, and VRT

If you present the car with the invoice you have you’ll have to pay vat and customs, as well as possible late fees as I think they’ll assume the car was here since the day the uk tax expired, either that or they won’t register the car

bazz26

Afaik if you cannot prove date of entry into the country then they backdate the VRT to the day the UK tax expired on the car.

sleon94

Thanks for the reply. Any ideas on calculating this. I am seeing conflicting information on calculating this across the web

User1998

To be honest I think your going to have trouble paying the VAT and customs because you don’t have proper documentation. You need to pay VAT and customs first and then VRT. VRT can be calculated via the VRT calculator and VAT and customs is charged as follows

Invoice selling price
+ 10% customs
+ 23% VAT

If your serious about registering the car you’ll need to contact a customs broker

User1998

User1998 wrote: »

To be honest I think your going to have trouble paying the VAT and customs because you don’t have proper documentation. You need to pay VAT and customs first and then VRT. VRT can be calculated via the VRT calculator and VAT and customs is charged as follows

Invoice selling price
+ 10% customs
+ 23% VAT

If your serious about registering the car you’ll need to contact a customs broker

Are you sure your information is correct, the car came from Northern Ireland where it was located for a long time (so assume pre Brexit cut off date), cars coming from Northern Ireland have different rules to cars coming from “mainland” uk where once certain conditions are met only vrt payable

https://www.revenue.ie/en/customs-traders-and-agents/brexit/brexit-for-individuals/importing-a-vehicle-from-great-britain-gb-or-northern-ireland.aspx

https://www.irishtimes.com/news/ireland/irish-news/two-tier-system-applies-for-post-brexit-vehicle-imports-from-north-and-britain-1.4455376

User1998

They said the car was brought over from the uk, and they have no proof that the car was ever in the north, none of the ‘conditions’ you speak of have been met, so yes I’m sure its correct

CoBo55

Who is the present registered owner of the car? Is it the N.I. owner or the previous UK owner?

User1998

User1998 wrote: »

They said the car was brought over from the uk, and they have no proof that the car was ever in the north, none of the ‘conditions’ you speak of have been met, so yes I’m sure its correct

Where did you read that?? I think you are jumping to conclusions or just won’t admit you misread the post / or gave wrong advice

OP wrote:

The car sat in the north for some time

Mjolnir

Mayo_fan wrote: »

Where did you read that?? I think you are jumping to conclusions or just won’t admit you misread the post / or gave wrong advice

Second line of the op mate fair to assume it's a British reg car.

Also if its not a NI reg it's subject to vat and duties regardless of the fact it was in the North unless it's been there for a significant period of time.

Mjolnir

Op if it's back dater to tax, they add the late fee the same as if you brought it in on that date and never registered.
That's what I was told while vrting a vechicle.
I got away with it as the computer said no penalties because this was such a short period of time

Mjolnir

Mjolnir wrote: »

Second line of the op mate fair to assume it's a British reg car. .

I don’t think it’s fair to assume that. Most NI people who import to the north get a NI reg. we need OP to clarify this, no point giving definitive advice until OP does so as the differing outcomes are very material

Mjolnir wrote: »

Also if its not a NI reg it's subject to vat and duties regardless of the fact it was in the North unless it's been there for a significant period of time.

Have a read of this, no reference to “significant”, once it was registered in NI for a day before 31st of Dec 2020 then its under NI rules

https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/registration-of-imported-used-vehicles/vehicles-registered-in-great-britain-and-subsequently-registered-in-northern-ireland.aspx

Mjolnir

Mayo_fan wrote: »

I don’t think it’s fair to assume that. Most NI people who import to the north get a NI reg. we need OP to clarify this, no point giving definitive advice until OP does so.



Have a read of this, no reference to “significant”, once it was registered in NI for a day before 31st of Dec 2020 then its under NI rules

https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/registration-of-imported-used-vehicles/vehicles-registered-in-great-britain-and-subsequently-registered-in-northern-ireland.aspx

Actually not true a lot of imports stay on British/UK regs up there.
Has to have an ni reg or been in the North a while mate they are scrutinising anything coming from the North thats previously been in the UK. The North can't be used as an easy way to skip vat and duties. Having it in the north today, registered tomorrow and down the South for a vrt appointment on Friday ain't going to work.

Also it's a fairly safe assumption as he differentiated between the UK and ni.
Is it not a bit early to be picking fights on boards.

People are legitimately trying to help op and offer advice which no one has claimed to be definitive. In my opinion you're being a bit argumentative for the sake of it.

We could all be wrong op will find out when he brings it for inspection. We're offering opinions and anecdotal knowledge. For example my vehicles tax elapsed just under a month from the date of my appointment. I got no penalty and the woman behind the counter was surprised. Fella waiting behind me could of been in the same boat and whacked with a penalty.

I think we all know vrt isn't exactly a uniform process.

Mjolnir

Mjolnir wrote: »

The North can't be used as an easy way to skip vat and duties. Having it in the north today, registered tomorrow and down the South for a vrt appointment on Friday ain't going to work.
s.

Read my last link from the revenue who set the rules

2 different set of rules for Northern Ireland cars clearly set out which depends on the cars reg status pre 1st of jan 2021. Once car was registered in NI pre 31st of Dec 2020 it’s black and white no vat and customs.

For cars registered in NI after jan 1st 2021 there are the additional anti avoidance checks you outlined but not relevant for the op.

Revenue rules wrote:

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.

I’m also trying to help the op by showing that if it’s NI registered then things are not as bad as the dooms day advice he is getting. Posters should get the full facts before blindly giving advice, no point giving wrong advice based on assumptions that may be incorrect

Del2005

Mayo_fan wrote: »

Read my last link from the revenue who set the rules

2 different set of rules for Northern Ireland cars clearly set out which depends on the cars reg status pre 1st of jan 2021. Once car was registered in NI pre 31st of Dec 2020 it’s black and white no vat and customs.

For cars registered in NI after jan 1st 2021 there are the additional anti avoidance checks you outlined but not relevant for the op.



I’m also trying to help the op by showing that if it’s NI registered then things are not as bad as the dooms day advice he is getting. Posters should get the full facts before blindly giving advice, no point giving wrong advice based on assumptions that may be incorrect

My reading of the OP was the car was brought from Britain to NI last year where it wasn't used till someone down here bought it and then found out they couldn't insure it so sold it to the OP. So unfortunately it looks like the OP will be liable for VAT and duty as the car wasn't registered in NI before 31st Dec 2020.

CoBo55

Maybe I'm wrong but actual registration isn't the issue, there are plenty of people in NI driving UK registered cars but the address is a Northern Ireland address that's linked to the car. If the guy who brought it from the UK then put it in his name linking it to a Northern Ireland address and it's still linked to that address pending importation to here he could be ok.

User1998

Mayo_fan wrote: »

Where did you read that?? I think you are jumping to conclusions or just won’t admit you misread the post / or gave wrong advice

Second line - “Car was brought in from the UK”

You can blab on about Northern Ireland all you want but OP clearly has no evidence of the car entering the state let alone ever being in Northern Ireland. They bought the car in Ireland not up the North

punisher5112

There is no boat ticket....

There is no proof of it coming over.

It was sitting up in the north supposedly????

This guy is most likely been duped as many do be with the usual oh I bought the car and changed my mind or oh I couldn't get insurance.

How would a guy whom is 18 buy it, not know insurance wouldn't touch unless it's a Yaris..... It's then supposedly sat in the north! How and why if he is in the south. What benefit was that to him leaving it there?


It's going to be one expensive car op as you haven't added Nox charge either.
Is it a diesel?

What car is it that it's so special?

You could sell it back up the North or over the water, did you get the full v5?