Looking to import a VW ID.3...

Hi, looking to import a 2022 Volkswagen ID.3 with 12,000 miles on the clock. It was owned and registered to a garage in the North.

The VRT Calculator indicates a zero charge on both VRT and NOx. My question is regarding the VAT, as the vehicle is registered to a garage, rather than a private individual, and zero VAT has been paid. The garage have agreed to give me an invoice to show I would have paid the the 23 per cent VAT on the purchase price. My understanding from talking to VRT office, because it is registered to a garage it will have paid zero VAT, so I will have to pay it here in the south. Where as if it was a private individual the VAT would have been paid in the North at the time of purchase.

Am I liable for VAT on it here in the South? Any advice or help appreciated thanks.

Des Minihan (Ennis)

Sep 2024 Filed under: importing

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Expert answer

Hi Des,

Yes, our understanding of the rules would suggest the same, that you will be liable for 23 per cent VAT and 10 per cent import dutyon registering the car in the Republic. 

Shane O' Donoghue - Complete Car Advisor
@Shane_O_D