VRT on ex demo NI car

robclay26

Hi all,

Would anybody have some knowledge on charges for importing an ex demonstration car from NI?

Renevue vrt sections and customs couldn't answer my enquiry.

Car is 2023, 1 year old plug in hybrid.

16, 700miles

Subject to Vrt as normal.

But the car is registered to the garage in NI from new. Never been registered in England, Scotland or Wales.

Would anybody know if I have to pay Vat and duties or just the VRT?

Nobody in VRT section in revenue nor customs can answer this

Thanks for your help.

Casati

Just VRT, which will be based on 7% of the open market selling price of the car here but only if the car is over 6000km and 6 months old. If say it has 2000miles up then you have to pay VAT at 23%

robclay26

Hi Casati,

Thank you 🙏

Car has almost 17, 000 miles so that's OK.

Is it a problem due to the car been only registered to the garage selling it as a former demonstration? Would this incur any additional charges?

User1998

https://www.boards.ie/discussion/comment/121734194#Comment_121734194

No

bazz26

On a side note. How many owners has it? 16,700 miles would be high mileage for a typical ex demo model unless it's had another owner since then. Normally garages sell their demonstrator models after about 3 months and with much lower mileage so that they don't lose too much on them. If it's a one owner car with 16,700 miles then it's most likely an ex leased or ex rental car.

robclay26

It has 1 owner the garage, prob company car used by employee

doctorchopper

https://www.boards.ie/discussion/comment/121736265#Comment_121736265

And probably had the shite run out of it, i would stay well clear of it

https://www.boards.ie/discussion/comment/121737933#Comment_121737933

It’s 17k, not 117k, why on earth would anyone stay clear of a practically new car, in warranty, going for a good price (presumably) just because someone from the dealership drove it? I’d say it’s a better bet than a trade in or buying privately.

robclay26

Exactly and has warranty still

Rosahane

https://www.boards.ie/discussion/comment/121739532#Comment_121739532

All the cars I've bought for the past 20 years have been ex dealer demos or company cars. About the best secondhand you can get, well maintained, regularly valeted and good value.

pb111

Does anyone know if you can import an Ex Demo that has been owned by an NI dealer from new, 9 months old, 10k miles. Is it just VRT payable?

robclay26

I imported a ex demo that was 14 months old, was NI regestered. Never registered in Britain. Paid only VRT.

Once the car is NI registered and never been registered in Britain, the car is classified as in the union (eu) and NI is still part of the EU Customs union.

Once car is is over 6 months old and has 6,000 miles it's no longer classified as a new means of transport and therefore no Vat is payable.

So your good to go 👍

deerpark

interested to know when you did this? Did you do it this year after the rule changes with revenue in June or prior to this? If prior, my understanding of the rules is wrong !

User1998

https://www.boards.ie/discussion/comment/122486667#Comment_122486667

You have always been able to do this. Cars first registered in NI have never been subject to VAT or customs