Hi Seamus,

Import duty (and indeed VAT) may be payable even on a 30-year-old vintage car, but it depends on where the car is coming from and where it was manufactured. A French-built Renault Twingo coming from England, Scotland or Wales (i.e. GB), for example (or indeed any non-EU country), will attract import duty and VAT, but it would not if it were coming from Northern Ireland (and it has been in use there). A British-built Jaguar coming from outside the EU would not attract import duty, but VAT would be payable still.

And if you're importing a car into Ireland from elsewhere in the EU, there will be no import duty or VAT.