For those thinking of buying a used car, importing from Northern Ireland or the UK is an increasingly popular option. The VRT or Vehicle Registration Tax that you need to pay to the Revenue Commissioners can add up to one third onto the price, so it is worth figuring out in advance what you’re going to have to pay.
Photo by kevingessner (cc)
The rules for VRT changed in July 2008 and are now based on a combination of CO2 emissions and the open market value of the car. For cars registered prior to the change VRT is calculated based on a combination of the the engine size of the car and the market value.
This table outlines the VRT rates that apply for the different categories of CO2 emissions. The VRT paid is calculated as a percentage of the OMSP (Open Market Selling Price) for the car:
| CO2 Emissions (CO2g/km) | VRT Rates |
|---|---|
| 0 – 120g | 14% of OMSP |
| More than 120g/km up to and including140g/km | 16% of OMSP |
| More than 140g/km up to and including 155g/km | 20% of OMSP |
| More than 155g/km up to and including 170g/km | 24% of OMSP |
| More than 170g/km up to and including 190g/km | 28% of OMSP |
| More than 190g/km up to and including 225g/km | 32% of OMSP |
| More than 225g/km | 36% of OMSP |
The Open Market Selling Price for the car is a figure that Revenue determine. While there is an appeals process where you can challenge the Revenue on their estimation, you can only lodge an appeal once you have paid the initial amount demanded by the Revenue. Suitable evidence upon which to base your appeal might include a signed dealer opinion of the price or copies of advertisements by dealers in Ireland for similar vehicles.
Figuring out the CO2 band for a used car is not often straight-forward as in most instances the CO2 emissions are not identified in the advertisement for the car. These details are now listed on the registration cert for a car so you can ask the seller for the information. Alternatively you could head over to the car manufacturer’s website to check out the specifications for the car you are looking to purchase.
The most reliable place to go however to find out what the Revenue will intend to charge you is to their own VRT calculation tool on ROS.ie. Simply plug in the specifications of the car and they’ll come back to you with how much they’re going to charge you.
One last thing to keep in mind is that the Revenue insist that you must pay your VRT within 24 hours of bringing the car into the country. The revenue will give you your new car registration and you then have three working days to have the new reg plates put on your car. Although you’d wonder how well they police that given the number of foreign reg cars in the country on an ongoing basis.
Further information and relevant forms are all available on the Revenue website.
July 27, 2009 at 3:22 pm
Some very interesting and very helpful advice here – thanks. You may want to look into buying and/or selling your car at Exchange and Mart too http://www.exchangeandmart.co.uk/ – There is lots of advice on buying and selling cars on the site, regarding when, where and for what price. I think these things are really important when making a decision like this so its really good to know the facts.
July 28, 2009 at 10:57 pm
I WANT TO BUY ELECTRIC CAR ABROAD HOW MUCH IS VRT.
July 29, 2009 at 11:56 am
Good question Robert. Electric cars are fully exempt from VRT until the end of 2010!
If the car is a hybrid electric car you would be entitled to a rebate or repayment on the VRT of up to €2,500. This would come off the standard VRT which is calculated on the same basis as for a normal car i.e. CO2 emissions and market price.
August 4, 2009 at 8:33 pm
thanks for the info , can you advise me on LPG cars thank you
August 5, 2009 at 9:54 am
The Revenue doesn’t appear to have any specific rates or exemptions for LPG cars. However since the C02 emissions from these cars are lower you should expect to pay less. The key thing to present to the Revenue is a document verifying the CO2 emissions of the vehicle.
August 25, 2009 at 11:51 pm
Hi,
I’d like to buy a brand new car in Spain and bring it to Ireland. Apart from paying the VRT depending on the CO2 emissions, is it needed to pay any other tax like VAT?
September 18, 2009 at 5:16 am
I live and work up to 2 3rds of the year on the mainland uk. I have a home in Ireland where my wife now lives which we purchased several years ago. Am i allowed to drive my uk plated car when I am home in Ireland. If so can my wife. At the time we did bring a car with us but was since written off.
September 18, 2009 at 2:01 pm
Hi Gerry. If you are a UK resident and can prove it then I understand that you can drive your car here. It should of course be insured and taxed in the UK. Check that your UK insurance covers you to drive here.
September 19, 2009 at 1:04 am
Thanks Brendan, I could say i am resident in both countries, as I do have an address in the uk where I live when at work. My concern is if my wife is free to drive my car when i am away.
September 20, 2009 at 9:44 am
If the car is here more than in the UK the it would certainly need to be registered, taxed and insured here. Most insurance polices set a limit on the length of time a car can be out of a country and still remain covered on the insurance policy. Check with your insurer.
October 23, 2009 at 5:55 pm
Hi. I’m thinking about buying a car in the Uk. I think there is a way of not having to pay the vrt on the car but still get an Irish Reg if the person registering the car has addresses in both the uk & Ireland but its restricted to one car per year or maybe even longer..Does anybody know anything about this, or even if such a thing exists..? Thank you.