This may have been covered elsewher, but leaving aside the latest budget will there be additional taxes / duties applied to cars being imported from the UK? A car being imported up to 31st December is covered under the VRT calculator on the ROS website, but what about after?
UK Car Imports after 1st January 2021
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It's covered in the section on importing a car from outside the EU, so add customs duty and VAT to the mix.
I'm not sure you do.
31st Dec2020 - NO duty or VAT.
1st Jan2021 - PLUS duty and VAT.
So, I think the answer is a very obvious, yes.
Until a Brexit deal is done or no-deal is confirmed, we don't know what will happen after 1st Jan. The worst case for importers is the UK being treated like any other country outside the EU, in whichcase you'd have to pay duty, VAT and VRT on the cost of the car. This would be in the interest of Irish motor dealers and potentially the government who don't want more diesels coming into the market, so they may not be pushing too hard for a better deal on car imports!
I guess there's more incentive to avoid that from both sides (EU and UK), because 70% of new cars sold in the UK are imported from the EU.
The UK motor manufacturing industry have been very vocal about the potential impact for years at this stage. It is believed a few of them have been promised special deals to retain jobs and investment in the UK rather then lose them to EU based plants. Toyota & Nissan in particular are demanding the government subsidise them so they can cut prices on cars sold to the EU so that customers in those countries pay the same price.
Thanks for all the answers including the obvious unhelpful ones 
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Looking at two of the examples of the customs duty calculation on the revenue website it seems to be either set at 0% or 12% but the examples are not car imports (I believe car imports from the US were charged at 10% with the calculatio taking the shipping costs into account), taking Zenith63’s comment above would imply that the duty rate may not yet be set for imports from the UK.
On the VAT point, if VAT has been paid in the UK already when the car was bough new, is full VAT then payable again or just the delta of what has been paid in the UK already?
.Looking at two of the examples of the customs duty calculation on the revenue website it seems to be either set at 0% or 12% but the examples are not car imports (I believe car imports from the US were charged at 10% with the calculatio taking the shipping costs into account), taking Zenith63’s comment above would imply that the duty rate may not yet be set for imports from the UK.
On the VAT point, if VAT has been paid in the UK already when the car was bough new, is full VAT then payable again or just the delta of what has been paid in the UK already?
In a no-deal Brexit scenario you would pay the full Irish VAT rate on top of the VAT paid in the UK, and the shipping cost, and import duty. A VAT registered Irish company might be able to buy directly from the UK dealer ex VAT, not sure how that works post-Brexit.
WTO rules for car imports state 10%.
Invoice, OMV plays no role in the world of WTO .
Don't forget to add VAT as well and it will likely make little financial sense.
And what about the few of them who were using these as fronts for money laundering?
Seriously though there will be an increased demand that will likely result in an increase in new car sales. Remember that even if there is a trade deal that results in zero customs, the budget changes penalising older high NOx models will hit the viability of UK imports in many cases.
if VAT was paid in the UK should it not be refunded when exporting to Ireland before the Irish VAT is paid?Thanks for all the answers including the obvious unhelpful ones
Looking at two of the examples of the customs duty calculation on the revenue website it seems to be either set at 0% or 12% but the examples are not car imports (I believe car imports from the US were charged at 10% with the calculatio taking the shipping costs into account), taking Zenith63’s comment above would imply that the duty rate may not yet be set for imports from the UK.
On the VAT point, if VAT has been paid in the UK already when the car was bough new, is full VAT then payable again or just the delta of what has been paid in the UK already?