Is VAT and duty payable on this nearly-new car from the North?

Hi,

I'm purchasing a 2024 car from a Northern Ireland dealer. It was first registered to the dealer new in the North in April 2024. It has 5,000 miles on the clock. On the V5C form it has the dealer’s address on it. Is this free from VAT and customs duty as it was originally registered new in the North even though no private owner?

Mark (Tipperary)

Jan 2025 Filed under: importing

---

Expert answer

Hi Mark,

Our understanding is that no VAT or import duty would be payable on such a car, but as ever you should clarify the situation with Revenue for yourself. 

Shane O' Donoghue - Complete Car Advisor
@Shane_O_D