Is a car exempt from VAT after 60 days in the North?

Hi, can you please let me know is VAT liable on a car registered in Northern Ireland for at least 60 days before importing to the Republic of Ireland?

Deirdre Grouden (Castledaly)

Jul 2024 Filed under: importing

---

Expert answer

Hi Dee,

There does not seem to be a simple rule such as that. Revenue says that if a car has been used privately "for a reasonable amount of time" in the North - and you can prove it - then no VAT or import duty is payable, just VRT.

Shane O' Donoghue - Complete Car Advisor
@Shane_O_D