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Current car import rule Northern Ireland

Whodanoob

I was hoping that someone may be able to clarify some questions I have with regards to buying a car from a dealership in Northern Ireland and importing it to the republic. I know that VRT will have to be paid along with NoX. However I am confused about import tax. Am I correct in saying that a car which was privately owned in Northern Ireland for the past 6 months does not require import tax to be paid? I was told by a dealer in northern Ireland that even their UK registered cars do not have to pay import taxes? This isn't right, is it? Is this only the case if the car was then owned by someone in northern Ireland before I buy it? Is this proven by the v5c documentation. Could anyone clarify this for me?

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User1998

3 months private ownership with proof of tax, MOT, or insurance. Not a car thats been sitting in a dealership

Whodanoob

Ok thanks for that. So a second hand car from a dealership is ok if it has proof of private ownership before being bought by the garage?

mcw92

https://www.boards.ie/discussion/comment/123171453#Comment_123171453

Yes, v5c would need to show the private owner with a NI address

Whodanoob

Ok thanks for confirming that. Can I ask, because the information I found is unclear. It doesn't have to be a car before 2021 now does it. It just has to be a "reasonable amount of time" owned privately in NI. Not very specific.....

User1998

https://www.boards.ie/discussion/comment/123181981#Comment_123181981

Reasonable = 3 months

Whodanoob

Thanks for your help, I really appreciate it! I have one more question. Some of the cars on the website have UK reg plates. Does that mean they haven't been in private ownership in NI. Basically just wondering if a car is imported to NI from UK, does the car keep the same reg or does it have to be changed to a NI reg? Thanks again User1998!

User1998

https://www.boards.ie/discussion/comment/123186470#Comment_123186470

It keeps the same reg. Its the address on the logbook thats important

oinkely

Does the same apply for a crewcab van (renaut trafic / vauxhall vivaro) that is company owned in NI, but being sold by a dealer? NI reg, 4 or 5 years old. NoX and VRT only? If anyone has any idea that would be great?

ELM327

https://www.boards.ie/discussion/comment/123299593#Comment_123299593

No, they have (ie irish revenue) been very clear that only private ownership counts.

oinkely

Thanks @ELM327

Narrows down the options anyway. Stupid brexit, at least in the past you only had to lube up for the VRT. Then Nox came along and now Duty or whatever else it is called. No wonder lads down here are looking for €25k for a 2020 crewcab with 300,000 kms up on it.

User1998

https://www.boards.ie/discussion/comment/123299638#Comment_123299638

You do realise the rules have changed again recently for importing crew cabs. You have to pay full VRT + Nox unless it has 2 seats. So VRT will likely be 40% instead of 12%

oinkely

https://www.boards.ie/discussion/comment/123299799#Comment_123299799

I though it was 13.5% of omsp plus NoX? Any idea where i would find up to date guidance on this - Revenue.ie is coming up with a VRT manual dated November 2024 - https://www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-01.pdf

oinkely

Just found the updated version - December 2024

https://www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-01a.pdf

Looks like i will be making my current crew cab last a very very long time!

ELM327

https://www.boards.ie/discussion/comment/123300653#Comment_123300653

No nox

13.5% of OMSP.

https://www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-01a.pdf

VRT Category B (EU Category N1 and Motor Caravans) Vehicles classified as EU Category N1 (light commercial vehicle) are generally VRT Category B vehicles and liable to VRT at 13.3% based on the OMSP with a minimum charge of €125.00. 10Tax and Duty Manual Vehicle Registration Tax Manual Section 1 - Part A These vehicles are distinct to those referenced above in that they a) have 3 seats or less or b) have more than 3 seats but have the passenger and cargo/functional compartments in completely separate units. Examples of vehicles which would fall into this category are: pick-ups, tippers, recovery vehicles and similarly designed

ELM327

https://www.boards.ie/discussion/comment/123300688#Comment_123300688

That confirms pickups are still N1 13.5% too

TheSunIsShining

https://www.boards.ie/discussion/2058396444/current-car-import-rule-northern-ireland

An EV can potentially be VRT free depending on the value as you have the same exemptions on as buying a EV here.

User1998

https://www.boards.ie/discussion/comment/123300732#Comment_123300732

I thought 1 row of seats = commercial, and more than one row of seats = crewcab. So I assumed OP was importing a 5 seat pickup.

oinkely

https://www.boards.ie/discussion/comment/123300874#Comment_123300874

I currently have a Renault trafic crew cab, and would be looking for a newer version of the same thing. No interest in a pick up - not enough load space for all the toys. (Windsurf gear, bikes, SUP, inflatable canoe, etc). The crew cab van is the single most practical vehicle I've ever had.

oinkely

https://www.boards.ie/discussion/comment/123300720#Comment_123300720

That extract seems to specifically exclude crew cab vans from category B though.

ELM327

https://www.boards.ie/discussion/comment/123302000#Comment_123302000

Crew cab vans, would presumably meet both the load space requirements and the permanent separation of load bay and passenger bay, no?

Anyway I was looking specifically for crew cab pickups and it's clear they are not excluded. Yet.

ELM327

https://www.boards.ie/discussion/comment/123300874#Comment_123300874

Same. So 5 seat pickup is still meeting the N1 criteria. (Unless the bed is too short to meet the load bay size)

User1998

https://www.boards.ie/discussion/comment/123303032#Comment_123303032

Ah okay, so its just the SUV type cars that don’t qualify anymore.

oinkely

This has me worried re the Crew cab vans. I wonder is there a way to contact revenue directly to query this?

User1998

https://www.boards.ie/discussion/comment/123303076#Comment_123303076

Enquiries section on your ROS account

ELM327

https://www.boards.ie/discussion/comment/123303076#Comment_123303076

That's for after creation, like doing an SQI modification. It disqualifies the crew cab 5 seaters like Range Rovers etc.

Transit crewcab vans still qualify.

ELM327

https://www.boards.ie/discussion/comment/123303048#Comment_123303048

Exactly.

Vehicle built as a car with partition installed (EG 5 seat RR/Landcruiser/Q7 etc) = not qualified for the 13%

Vehicle built as a van with two rows of seating (EG Transit with two rows of seats) = qualified for 13%

oinkely

Brilliant, thanks for the insight.

normanbond

My son is going to study and work in Northern Ireland for a year. If he buys a 2nd car there, moves back here next year, does he have to pay VRT or other taxes to register car here?

User1998

https://www.boards.ie/discussion/comment/123303226#Comment_123303226

No, as long as he meets the requirements of TOR.

Esel

https://www.boards.ie/discussion/comment/123303226#Comment_123303226

Pretty sure studying abroad does not qualify for Transfer of Residence relief. The requirements and proofs are strict.