Importing from the UK - definitive guide (Q and A)

Agreed, will be interesting to see how this plays out

TThis Is how i got caught too. I gave them all proof of car being used in north as well. Its a lottery at times.

Does this mean the NI car has to be in private ownership for 3 months , I am sure there are plenty of cars owned by a leasing company , the "private owner" then trades in the car to a NI garage (pays off the loan) ; the garage sells it

The VRT people have said ;

Proof that the vehicle was previously in use in NI prior to purchase includes but may not be limited to a combination of the following: 

- a copy of the Full 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. 

Also 

- Service History and Private tax/Insurance details in NI. 

Insurance details in NI, really means nothing, the car could be owned by a finance leasing company, and insured in the name of whoever drives it ?………I think

No, not necessarily. I registered a 1 owner NI vehicle(lease company) that was bought in uk last year with no issues. The 2nd time i done it (same car, even same leasing company) they pulled on it saying i imported it. They then argued that i couldnt prove it was in use in NI prior to me purchasing it, even when i had service history from the year before OR could not prove duty had been paid in the north(i had comfirmation also from garage in NI that car was bought there new). So it just either depends on whats inputted at vrt centre or what form the approver on revenue side is in!

Question please.

Vehicle in NI on UK plate.

Sold to private NI buyer 2 months ago by dealer. Buyer returned vehicle and part exchanged for another after 2 months use.

If I buy this vehicle from dealer and wait another month (before importing) to reach 3 month threshold, does vehicle meet revenue requirements for no VAT/Customs?

Or is it evident somewhere that vehicle will only have been “in use” for 2 months before it was traded into dealer?

Also, any truth in rumours that in use threshold is possibly increasing to 6 months?

thanks

The lack of VRT liability certainty when contemplating a vehicle import seems to run contrary to accepted legal requirements, which addresses the issue in the following manner:-

Why Is the Principle of Certainty So Important in Tax Law
All areas of law need certainty. However, this principle is especially relevant for tax law.
The virtues of certainty for taxation include the following:
(1) Certainty of tax law increases the predictability and stability of taxation, allowing each taxpayer to rationally plan their financial transactions.
(2) Certainty reduces the transaction costs for the taxpayer and the tax authority in interpreting tax rules and finding criteria to assess their behaviour as compliant; thereby, it contributes in every way to tax compliance.
(3) Certainty supports completeness and consistency in the regulation of tax relations, as well as the absence of contradictions in tax law;
(4) Certainty promotes faith in the tax system, making the tax collection palatable if not pleasant;
(5) Certainty of a tax rule guarantees its correct understanding, interpretation, and application.

It would seem that the way VRT collection is handled runs contrary to the above five tenets.

Amazingly, the ad hoc and unpredictable nature of the current VRT calculation system has never been challenged in the courts.

Thankfully as the NI person would only be exposed to a 2 year jail term, the Irish person considering with them could not be charged in conspiracy under s71 Criminal Justice Act 2006.

still, only achieved by falsely registering the car in NI contrary to section 45 Vehicle Excise and Regustration Act. If you lie down with dogs, you get up with fleas. If you consort with criminals, people might confuse you for one. You may not realise that you are recommending or facilitating a crime but ignorance is no defence. All contrary to the Boards charter.

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looking at buying a 2nd Hand runaround electric car and seem to get better value up the North

Anyone bought one up in NI and any issues. Also where is best place to start when looking for car from Dealer in NI

Will check

So for EV is there little if any VAT / VRT if not recenlty imported from UK

This paragraph is not correct regarding the statement "as all vehicles sold as new in Ireland must be built or modified for left-hand traffic"

I think it is correct. I read it as not saying you cant sell a LHD vehicle, but that you need to build or modify it to be deemed roadworthy.

Generally this main issue is with headlmaps. LHD cars typically have headlamps that dip to the right (which would dazzle oncoming traffic in Ireland). A dealer selling a new LHD car would technically need to ensure the headlamps are converted or replaced to dip to the left to pass a future NCT or meet safety standards. This was more challenging on older cars, but of course many new cars sold now, this adjustment can be easily done with changing headlamps. I think mirrors may be setup differently also.

Practically its a non-runner for obvious reasons - i.e. no demand.

All being well will be selling one of our cars in the next two weeks and hoping to replace with one from the North. Have a few questions if youse have time as haven't got one there before despite being from the North originally myself.

First question is a funny one. As mentioned I'm from the North originally and my parents still live up there, my dad mentioned to me if we wanted he could look at giving us his car. It's a petrol 2012 i30 estate so handy runabout with a bit of space for the kids stuff and he's got his eye on something else. If we ended up doing this how would revenue calculate VRT? The only entry on their calculator is for the hatchback not the estate and there's no petrol estates for sale here at all for them to base their OMSP. Also if it's a gift from him do we have to make up an invoice? Will they make a big deal about us being from the same family (we've an usual name so it'll be obvious).

Secondly is looking at buying privately. Have been looking at Mazda 6 petrol estates due to reliability of the non-turbo engine but again as there's only a few trim levels on the vrt calculator and zero Irish cars to base a OMSP on am I likely to get absolutely shafted with them picking a valuation out of the air.

Final option is diesel Mondeo estate and vrt there is actually very reasonable presumably due to econetic engine. Haven't had an adblue diesel previously though so a bit cautious.

Any advice welcome!