Importing a used car from Britain or Northern Ireland: duty, VAT and Vehicle Registration Tax

A used car from Great Britain can face 10% customs duty and 23% VAT before registration tax (VRT). One from Northern Ireland usually pays VRT only.

Since Brexit, Great Britain (England, Scotland and Wales) is outside the EU for customs, so a car bought there is an import. Northern Ireland follows EU rules for goods, so a car bought there is treated differently. Either way, you must register the car in Ireland and pay Vehicle Registration Tax (VRT) within 30 days of it arriving.

From Great Britain

Before you can register it, you must:

1. make a customs declaration
2. pay customs duty, where it applies
3. pay import VAT

Customs duty is 10% of the customs value: the price plus transport and insurance. A car made in the UK can qualify for a 0% rate under the EU–UK trade agreement. A car made in the EU or elsewhere and later sold in Britain does not. Import VAT is 23% of the customs value plus any duty. This applies even though VAT was paid in the UK. A car that goes through Northern Ireland on its way from Britain is still treated as coming from Britain.

From Northern Ireland

A used car bought in Northern Ireland pays no customs duty or import VAT in two cases. Either it was properly imported into Northern Ireland, or it was there before 2021 and has stayed. You need proof: a Northern Ireland import declaration. Failing that, the original UK logbook (V5C) showing a Northern Ireland keeper, a Northern Ireland service history and Northern Ireland roadworthiness test (MOT) history. Without them, you won't be able to register the car. Check the paperwork before you buy.

VRT

VRT is charged on the open market selling price (OMSP). That is what Revenue considers the car would sell for in Ireland, which can differ from what you paid. The rate depends on CO2 emissions, from 7% to 41%, and there is an extra charge for nitrogen oxides. Older cars with emissions figures only on the old EU test (NEDC) have them converted to the newer test (WLTP). Revenue's online VRT calculator estimates the charge for most models. From 1 January 2027, Budget 2027 adds 1% to the rates for cars above 80g/km.

An example

A petrol car made in Germany, bought from a dealer in England for the equivalent of €18,000, with €600 transport. CO2 of 118g/km (WLTP), NOx of 20mg/km, and an Irish OMSP of €21,000:

The same car bought in Northern Ireland, with the right paperwork, would avoid the €6,565.80 of duty and VAT. A UK-built car from Britain would avoid the duty but not the VAT.

Registering

• book an appointment with the National Car Testing Service (NCTS), which registers cars for Revenue
• bring the V5C, the customs declaration with its reference number (MRN), and any other supporting documents
• a car that needed a customs declaration can be seized if it isn't declared and registered within 30 days

Moving to Ireland with a car you have owned and used abroad for at least six months? Revenue's transfer of residence relief may remove the VRT. See also moving to Ireland.

Work it out

• Electric or petrol: the full cost →
• PCP or HP: check your car finance quotes →

Sources

General information, not tax advice. HeyPenny is not a tax agent.