Can I get around import VAT and duty like this?

Regarding the importing of vehicles, you mentioned that the vehicle must be registered to an NI owner for a reasonable amount of time. Now, if I personally buy a vehicle in England and register it in Northern Ireland (meets Windsor Framework) does it mean if I keep it for three months I can register it myself and get VAT free in Ireland? I have read about the transfer of residence (TOR) which requires six months of vehicle ownership. If I prove that the vehicle was in use in NI and registered for a reasonable time by myself though, would I be eligible?

Boom Shak (Belfast)

Aug 2024 Filed under: importing

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Expert answer

Hi there,

If you live in the North and then move to the South with that car in that way, then I don't see why not, though you'd still be liable for VRT and the NOx levy of course.

As ever, we advise readers to talk through unusual cases directly with Revenue before committing to bringing a car in.

Shane O' Donoghue - Complete Car Advisor
@Shane_O_D