Importing a used EV from Northern Ireland, VRT free

k123456

I am looking for information please on

Importing a used zero emissions EV from Northern Ireland, VRT free

It is true once the used EV (more than six months old, and more than 5000km on the clock ) can still be imported VRT and VAT free , once the EV has never been registered in Scotland, England or Wales...and has been registered in NI only

Does this apply only to NI cars ,registered pre Brexit, or does it still apply today, post Brexit

Thank you

Red Silurian

https://www.boards.ie/discussion/2058208094/importing-a-used-ev-from-northern-ireland-vrt-free

Under the EU/UK trade deal any product made in the UK should be able to be imported tariff free and this should apply to the Nissan Leaf which is made in Sunderland

Further to this due to the protocol any car registered in Northern Ireland should be both tariff and VAT free, because of the protocol

But I have yet to see this in practice

slave1

Don't know what that last post was about.

To answer your Question OP, once the car was registered in NI before 01.01.2021 then it can be imported to ROI VAT free. It does not matter where it was originally registered, e.g. an English car "imported" to NI and registered before 01.01.2021 is fine to avoid VAT

There is still (and always was) VRT depending on the value of the car and the Revenue VRT calculator will work this out for you.

PS The ODO requirement is at time of registration not when you buy it, so if it's a low mileage then you have time to "drive it up"

ELM327

What if the car was bought new in NI after 1-1-21, never in GB, and then imported to the south?

My reading of that would be no vat due as GB was not involved.

k123456

https://www.boards.ie/discussion/comment/117869196#Comment_117869196

Thanks Folks, am I correct in saying , no VRT to be paid if the EV has zero emissions (as well as being VAT free)

 for a car registered in NI before 01.01.2021

(Just a note for anyone importing a STG car, dont use bank transfer.. in 2019, I imported a used Ioniq, there was a 700 euro difference , not using my bank to transfer . I used a third party transfer company .. TransferMate)

slave1

https://www.boards.ie/discussion/comment/117869366#Comment_117869366

No, no car was ever exempt from VRT, there was a €5k rule where anything below €5k you did not have to pay but now there's 7% VRT to pay.

Just look up Revenue VRT Calculator with whatever car you're looking at, it will give you VRT payable to the cent

https://www.ros.ie/evrt-enquiry/vrtenquiry.html?execution=e1s2

k123456

Hi Using the calc above, getting zero VRT

VRT Calculator

Vehicle Registration Tax (VRT) calculation for vehicle.

Edit Details

Your VRT Calculation

Date

09/09/2021

Time

20:40

• Rate of VRT
• 7%

Vehicle Registration Tax

• (payable on enquiry)
• €0

Vehicle Details

• Statistical Code
• 40688310
• Model
• IONIQ
• Make
• HYUNDAI
• Version
• PREMIUM SE 118BHP 5DR AUTO

Breakdown of VRT Calculation

• Open Market Selling Price (OMSP) determined by Revenue
• €37142
• Monthly Adjustment
• +98%
• Depreciation Code Allocated by Revenue
• D1
• Odometer Reading
• 10000 Miles
• Date of First Registration
• September 2020
• Mileage/Kilometre Reduction
• €0
• Rate of Depreciation for this Vehicle
• 21%
• Current OMSP determined by Revenue
• €28755

Revenue CO2 Estimate

• CO2 Emissions
• 0
• Calculated WLTP CO2 Emissions
• 0
• Calculated WLTP CO2 Formula
• N/A
• Rate of VRT
• 7%

CO2 VRT Charges

(payable on enquiry)

€0

Revenue NOx Estimate

• NOx Emissions
• 0.251
• NOx Units
• g/km or g/kWh

NOx VRT Charge

(payable on enquiry)

€0

Registration Tax Total

CO2 VRT Charges

€0

NOx VRT Charge

• €0

Vehicle Registration Tax

• (payable on enquiry)
• €0

ELM327

It's zero vrt because it's 7% and you get 5k off the VRT once the OMSP is below 60k

Red Silurian

https://www.boards.ie/discussion/comment/117869826#Comment_117869826

VRT is 7% on €28,755 so the charge is €2,012.85 but your VRT rebate of up to €5,000 covers this in full so efectively VRT=€0 for you

Red Silurian

https://www.boards.ie/discussion/comment/117869196#Comment_117869196

NI should be free of VAT after 01.01.21 also, no?

ELM327

https://www.boards.ie/discussion/comment/117871319#Comment_117871319

Only if it was imported correctly - or sold new

reubenreuben

https://www.boards.ie/discussion/comment/117871319#Comment_117871319

On revenue, it states after 2020, that if car was first registered in NI (not GB) then cars would not have the extra duty/vat added on when imported to south