This week's EV bargain that I'm not buying

According to AI:

Your thinking is partially correct, but there are some important nuances and potential pitfalls to consider when importing an EV from the UK to Ireland under the conditions you’ve described. Here’s a breakdown:

1. Returned Goods Relief (RGR) – Avoiding VAT & Duty

• RGR applies if the car was originally exported from the EU (e.g., UK when it was still in the EU) and is being returned in an "unchanged state."
• Since the UK left the EU, cars first registered in the UK after 31 December 2020 are no longer considered EU goods, meaning RGR may not apply unless the car was originally exported from the EU to the UK before 2021.
• If the car was manufactured in the EU but first registered in the UK after Brexit (2021 onwards), it is not eligible for RGR, meaning you must pay VAT (23%) and possibly duty (10%) upon import to Ireland.

2. VRT (Vehicle Registration Tax) & €5,000 Credit

• VRT is still due on all imported vehicles unless exempt (e.g., diplomatic, military, etc.).
• The €5,000 VRT relief applies only to new (not used) EVs imported from the UK or elsewhere. Since your car is used (2022 or newer), you do not qualify for the €5,000 relief.
• However, VRT for used EVs is still lower than for ICE vehicles, calculated based on OMSP (Open Market Selling Price) and emissions (€0 for full BEVs).

3. No Customs Duty if Car was EU-Made (But VAT Still Applies)

• Under the UK-EU Trade Agreement, cars made in the EU (even if imported from the UK) do not incur customs duty.
• However, Irish VAT (23%) still applies unless RGR applies (which, as mentioned, is unlikely for post-2020 UK-registered cars).

Key Takeaways:

✅ No customs duty if the car was built in the EU (even if imported from the UK).
❌ No RGR relief (so 23% VAT applies) unless the car was originally exported from the EU to the UK pre-2021.
❌ No €5,000 VRT credit (only for new EVs).
✅ Lower VRT rate (€0 for full BEVs, but still based on OMSP).

Final Verdict:

• You will likely have to pay:
  • 23% VAT on the purchase price (unless RGR applies, which is rare for post-Brexit cars).
  • VRT (but €0 for full BEVs, though admin fees still apply).
• You will avoid:
  • Customs duty (if the car was EU-made).
  • No €5,000 relief (since the car is used).

Recommendation:

Check the car’s date of first registration in the UK and whether it was originally exported from the EU to see if RGR applies. Otherwise, budget for 23% VAT + VRT.

Thanks reading the note on revenue make it clear,

"The relief from VAT is only allowed if the person that re-imports the goods is the same person who originally exported them"

Little further reading on revenue, someone living in the north could buy a car from the UK register it in the north put it through an mot and sell it straight to the south with the buyer avoiding duty and vat.

Taken from revenue.

• a copy of the V5C showing the last registered keeper in NI and a date of registration to that keeper
• a Ministry of Transport (MOT) test history in NI.

A dealer could avoid this if the car is properly declared as an import into north Ireland.

€192 E-Golf with 65K miles for €12K asking. Base Model. Might be got for €11K-€11.5K. https://www.donedeal.ie/view/39391445

Aftermarket tint on the rear window too if that’s an issue.

Are you suggesting its not on the level....

based on my PCP offer I only lost 8k in 3 years. The pcp was less than my previous fuel costs

These might all be positives, less likely to get interest and might be more amenable to a haggle when a bargain hunter strikes.

this high miler has been on sale for a while too

https://www.donedeal.ie/view/38468382

Getting that front bumper fixed/replaced won't be cheap if you're not able to DIY it, presumably why the dealer didn't bother getting it done when he got it in March and just taped it up enough to get through an NCT.

At least he's now added a proper photo of the damage. Him not mentioning it being an ex-Taxi in the ad might be an issue for potential buyers.

Doesn’t say much for the NCT centre if they passed the car with a bumper like that ? Will probably cost €500 - €600 to get a spurious or used bumper skin painted and fitted. A smart repair/bodge job will probably be half that. It’s still a lot of car for the money if mileage isn’t a concern.

Yes which it doesn’t say much for it as a roadworthiness test. Plenty sharp edges there under the silage tape. Obviously the previous owner didn’t take much pride in his workhorse.

Presumably if it was only paint damage he wouldn't need all that tape to cover it over, I'm assuming there's a few cracks under there that will potentially need welding/filling/spraying to fix it.

It would have been nice if he'd have put up a photo of the damage before covering it over. Any potential buyer would need to see under the tape to be sure.

52kWh Zoe with a bit of warranty left asking €9500.

https://www.donedeal.ie/cars-for-sale/renault-zoe-electric-automatic/39037718