Any VAT or duty on this car from the North?

Any VAT or duty on this car from the North?

Hi, a car I am looking at arrived into Northern Ireland from the UK in February 2024. I want to buy it in the North and register it in the Republic of Ireland. The dealer in the North has said that as the car has been in NI for 3 months that no customs/VAT are due on it, a rule that came in on May 1st. Is this true and would I only be liable for VRT on the car?

Our answer:

Hi Stephen,

It's a bit of a grey area and the wording from Revenue is vague, but if you can show that the car was used in Northern Ireland after it was imported in February (and not just imported to be sold on) then it is true that there should be no VAT or customs duty payable. 

Shane O'Donoghue

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