Advertisement
If you have a new account but are having problems posting or verifying your account, please email us on hello@boards.ie for help. Thanks :)
Hello all! Please ensure that you are posting a new thread or question in the appropriate forum. The Feedback forum is overwhelmed with questions that are having to be moved elsewhere. If you need help to verify your account contact hello@boards.ie
Please note that it is not permitted to have referral links posted in your signature. Keep these links contained in the appropriate forum. Thank you.

https://www.boards.ie/discussion/2055940817/signature-rules

Importing a used EV from Northern Ireland, VRT free

Options
  • 09-09-2021 4:39pm
    #1
    Registered Users Posts: 2,180 ✭✭✭


    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



Comments

  • Registered Users Posts: 8,446 ✭✭✭Red Silurian


    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



  • Moderators, Sports Moderators Posts: 18,752 Mod ✭✭✭✭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"

    My stuff for sale on Adverts inc. outdoor furniture, roof box and EDDI

    My Active Ads (adverts.ie)



  • Registered Users Posts: 21,520 ✭✭✭✭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.



  • Registered Users Posts: 2,180 ✭✭✭k123456


    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)



  • Moderators, Sports Moderators Posts: 18,752 Mod ✭✭✭✭slave1


    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

    My stuff for sale on Adverts inc. outdoor furniture, roof box and EDDI

    My Active Ads (adverts.ie)



  • Advertisement
  • Registered Users Posts: 2,180 ✭✭✭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




  • Registered Users Posts: 21,520 ✭✭✭✭ELM327


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



  • Registered Users Posts: 8,446 ✭✭✭Red Silurian


    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



  • Registered Users Posts: 8,446 ✭✭✭Red Silurian


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



  • Registered Users Posts: 21,520 ✭✭✭✭ELM327


    Only if it was imported correctly - or sold new



  • Advertisement
  • Registered Users Posts: 1,051 ✭✭✭reubenreuben


    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



Advertisement