What taxes to pay importing a Tesla or Skoda?
Hi,
I am looking at buying a second-hand Tesla Model 3. I am keeping an eye on some that are in the North. We are talking 2020 Model 3 standard plus with 50,000km done.
From my research I believe I do not have to pay VRT. However, I can’t get clear info on customs duty or any other hidden costs. Can you help? Also, if I was to go for a 2019 Skoda Superb plug-in hybrid, I assume I have to pay VRT and customs duty?
Adrian Miskell (Athenry)Oct 2024 Filed under: importing
Expert answer
Hi Adrian,
There is VRT relief on first registration of an electric car in Ireland, which effectively means no VRT for most imports such as that Tesla.
VRT would be payable on importing a Skoda PHEV, though as the CO2 emissions rating is so low for those, the VRT would be relatively low as well - likely to be just seven per cent of the OMSP (the Open Market Selling Price as determined by Revenue).
Regardless of what powers the car you import from the North, VAT and customs duty liability depends only on whether the car was imported into the North properly and used there by a private individual for a “reasonable amount of time” - generally accepted to be three months.
I suggest you read our Guide to Importing a Car from Northern Ireland feature to gain more understanding.
Shane O' Donoghue - Complete Car Advisor@Shane_O_D