Importing a car just for spares -VRT etc implications

FreshCoffee

Hi, Does anyone know if you import a car just for spares (not to put it on the road) do the same VRT etc rules apply? It's just that in restoring an old car I could do it far cheaper if I had another old car to hand to salvage parts from. (Car isn't quite old enough for vintage).

Miscreant

I would think that if you're not registering it then VRT is not needed. That is what the R in VRT is. It only matters if/when you want to put an imported vehicle on the road.

Only thing I would be concerned about is the remainder of the bodyshell and making sure no-one can ever put it back on the road when you are finished with it.

FreshCoffee

Thanks Miscreant. I also assumed VRT would not need to be paid. However to be on the safe side I called Revenue. I don't think the lady I spoke with had ever had such a query and she also assumed VRT would not need to be paid but thought VAT & duty rules would apply as normal which I would expect.

KrakityJones

That's an interesting idea. How far could you go before you run into trouble I wonder? What constitutes an original car for vrt purposes - chassis number?

Say in theory you managed to get a low mileage doner car imported. If you then transferred everything from the imported car to your original - engine, gearbox, suspension etc then you'd effectively have the imported car on the road without having paid the vrt. Would be an insane amount of work so wouldn't imagine it exactly being practical but would be curious what would happen in that case.

grogi

VRT = Vehicle Registration Tax. No registration, no tax.

You still need to pay VAT on anything that comes into commons market though.