Vehicle VRT

Peter256

I was looking at a 2011 car I might like to purchase in Northern Ireland. The car was originally registered in England but it was bought and registered by someone in North Ireland in 2014. I read online that since the new Brexit rules regarding VRT, if a vehicle was registered in N.I before 1st January 2021 then you won't be liable to pay Customs duty and VAT if you register it in the Republic.

But the owner told me even though he has in the log book the car is registered in N.I , he has been living in England for the past 2 years and the last 2 MOTs were carried out in England. So does this mean I will be liable for VAT and Customs duty on top of VRT if I register the car in republic or once the car was registered in N.I before Jan 1st 2021 I will only be liable for VRT ?

User1998

If the address on the V5 says NI then you will be fine

Peter256

https://www.boards.ie/discussion/comment/119513023#Comment_119513023

I am not sure about that. I spoke to 3 different agents today from Revenue, NCT, and Customs and they couldn't tell me. The guy from Customs said the car has been changing different Jurisdictions going over to England and back and he thinks I will be liable to pay VAT and Customs. I made an enquiry on Revenue/My Account about it today so hopefully they will know. I don't want to go buy the car and have extra charges on top of VRT because it probably won't be worth it then.

bazz26

It needs to have been registered in NI since before 01/01/21 to avoid VAT and customs.

Peter256

https://www.boards.ie/discussion/comment/119513360#Comment_119513360

The car was registered in N.I before 01/01/21 but the owner was living in England for the past 2 years and used the car there and got its past 2 MOTs there in England also. So will this have an effect on that rule?

Atlantic Dawn

https://www.boards.ie/discussion/comment/119513381#Comment_119513381

Has the logbook details changed since 01/01/21 to a new address in England, if they have you will be liable for vat and customs fees. Get a screenshot of the V5 showing the registered keeper and when they last details were updated, without that nothing else can be assumed.

User1998

https://www.boards.ie/discussion/comment/119513381#Comment_119513381

Well Revenue wouldn’t have known they were living in England until you informed them ..

gipi

Have revenue been looking for MOT records to confirm where the car was tested (UK or NI)? There was a suggestion that they might, if they were suspicious of a car's origin?

Peter256

https://www.boards.ie/discussion/comment/119513764#Comment_119513764

I don't see anything about MOT mentioned in the list of documents required to bring to NCT centre when paying VRT. It just said you need the log book, ID , proof of address and Invoice of the sale.