Hi Noeleen,

It varies massively depending on when the car was registered and in use in Northern Ireland - and you'll need to be able to prove that. For example, if that Juke was registered and in use in the North from new in 2020 then you won't have any VAT or customs duty to pay, but if it was brought into the North from the rest of the UK at some other stage as a used vehicle, then there could be extra costs. It's quite complicated and different for every vehicle almost so make sure you know before you commit to buying a car.

Regardless of VAT and customs duty, you'll have to pay VRT and the NOx levy on all imports.

It might vary a little depending on which version of the Juke it is, but we believe that car emits in the region of 22mg/km of NOx, which means a levy of €110.

The VRT is calculated according to the Open Market Selling Price (OMSP) and the VRT band the car's CO2 rating puts it into. Note that the OMSP is what Revenue believes the car to be worth in Ireland, and it has no direct relationship to how much the car is advertised for sale at in the North nor how much you actually pay for it.

For the purposes of our estimate, let's say the OMSP is €23,000 (2020 Jukes are for sale on Carzone between €19,000 and €25,000, approximately) and the CO2 rating is 135g/km. The CO2 puts it into Band 13 for VRT, charged at 19.25 per cent. That percentage of the OMSP is €4,427.50 in VRT.