What is Vehicle Registration Tax (VRT)?

Vehicle Registration Tax is generally charged when a motor vehicle is registered in Ireland for the first time. If a used vehicle purchased in Northern Ireland is brought into the Republic of Ireland for registration, VRT may be payable. The amount and any relief or exemption are determined by Revenue.

VRT is separate from Customs Duty and import VAT. The tax treatment of a vehicle can depend on its history, how and when it entered Northern Ireland, the available evidence and the purchaser’s circumstances. You should not assume that a particular VAT, Customs Duty or VRT treatment will apply.

Will I need to pay Customs Duty or import VAT?

Revenue publishes guidance on the circumstances in which a used vehicle acquired in Northern Ireland may be registered without additional Customs Duty and import VAT. The position depends on the individual vehicle’s history and the evidence available, so customers should check the latest Revenue guidance for the vehicle they are considering.

Where a vehicle was previously used or registered in Great Britain, Revenue may require additional evidence before determining its tax treatment. Customs Duty and import VAT may arise in addition to VRT depending on the circumstances and Revenue’s assessment.

Because the position can vary by vehicle and purchaser circumstances, you should check the latest Revenue requirements and confirm what information or documentation is available for the specific vehicle before committing to a purchase. Agnew Cars cannot determine or guarantee the tax treatment.

What documents can I ask Agnew about?

The information and documents available will depend on the individual vehicle. Agnew Cars cannot guarantee that a particular document will be available or that any document supplied will satisfy Revenue or NCTS requirements. Before purchasing, ask the relevant sales team to confirm what is available for the specific vehicle. This may include:

• The V5C registration certificate, where available and applicable.
• A purchase invoice containing the vehicle and transaction details normally provided as part of the sale.
• Available service and MOT history, where held.
• The VIN and registration number, where appropriate and available, to help you research the vehicle and obtain a VRT estimate.
• Other vehicle information that the sales team is able to provide, depending on the vehicle and any applicable data-protection requirements.

As the customer, you are responsible for checking directly with Revenue and NCTS that the information and documents available are sufficient for your particular vehicle before purchase.

What should I bring to the NCTS appointment?

Revenue and NCTS requirements can change and may vary by vehicle and customer circumstances. Their current guidance for a used vehicle can include:

• The foreign registration certificate or certificate of de-registration - for a UK vehicle, this is normally the V5C.
• Confirmation of the vehicle’s CO2 and NOx emissions at the time of manufacture.
• A passport or driving licence.
• The appropriate Vehicle Purchase Details form.
• An invoice clearly showing the purchase date.
• Proof of the registered owner’s name and address.
• Official evidence of the registered owner’s PPSN.
• Evidence of the date the vehicle entered Ireland.
• Any relevant Customs Declaration or VRT exemption documentation.

Always review the complete, up-to-date requirements on Revenue.ie and NCTS.ie before purchasing and again before attending an appointment. The list above is a general guide only.