Hi Yvonne,

Assuming you are referring to importing a car from GB or Northern Ireland that has been won in a competition, and that the car in question is new and has not been used in Northern Ireland, then VAT is payable.

That is 23 per cent of the customs value of the car. This is usually calculated using the transaction value - i.e. what you paid for the car - but if you win the car then it is placed on the market value of it.

If in any doubt, check with Revenue.