Importing a car from Northern Ireland… change of legislation !!

I’m thinking of doing this. Vehicle is in a company name in NI since 2021 (leased).
Can I 100% safely assume no VAT applies ?
How do I prove date of import ?
 
I spoke to an NI dealer yesterday who claimed that since January, they (the dealer) can import from GB and then sell to ROI customers who are only liable for VRT on the car. He claimed this was the result of the Windsor agreement and that he had sold many such cars to ROI customers.
 
Currently embroiled in argument with Revenue as they won't accept V5C alone. They're looking at MOT history locations, looking for service history and insurance details. As it's a private sale I don't have anything - apart from import of car to NI at start of May.

Has anyone else been challenged to provide evidence beyond V5C?
 
Seaniemed said:
Has anyone else been challenged to provide evidence beyond V5C?
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I've seen numerous references to having to produce MOT and other details to prove it was in private use on other forums alright. No personal experience though.
 
No didn’t get challenged. The vehicle was a NI car since new. So only VRT payable. No VAT applies. Do you mean car was brought to NI from UK in May ? Then sold to you in August ? What were exact dates ?
 
I’ve imported a car from NI before, and honestly, the rules have changed enough times that it’s hard to keep up. When I did it a few years ago, the VAT part was the most confusing, especially since the guidance isn’t always clear until you talk to someone at the VRT office. From what I’m seeing in your situation, with a 2015 car and private owner since 2022, you should be in the clear to skip VAT under this latest rule, they seem mostly concerned about newer imports that haven’t had a proper private owner in NI for at least three months.

I moved a used hatchback from the UK mainland before and had to pay VAT back in the day, but NI definitely felt smoother because of all these recent changes. If you ever need the car shipped, I found the folks at A-1AutoTransport really helpful with this kind of thing; they’re used to the cross-border paperwork.
 
I viewed a 2022 car for sale at a dealer in NI.

It has NI plates (three letters).

It was registered to an owner in NI, but the owner was/is Volkswagen Financial Services, not a person.

I presume it was a fleet car.

Is that enough for the Revenue?

I am worried it won't be enough.



Registering used vehicles acquired in Northern Ireland (NI)

This page outlines the process for registering vehicles acquired in Northern Ireland (NI)
www.revenue.ie www.revenue.ie

Vehicles that were previously in use in NI​

A vehicle that has previously been in use in NI can be registered for Vehicle Registration Tax (VRT) in the State without liability to additional Customs Duties and import Value-Added Tax (VAT). Proof will be required that the vehicle has been in private ownership for a reasonable period of time.

Proof that the vehicle was previously in use in NI prior to purchase includes:

  • the V5C showing the last registered keeper in NI and a date of registration to that keeper
  • a Ministry of Transport (MOT) test history in NI.
 
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