If you’re thinking of importing a car from Great Britain (and that means England, Scotland and Wales but NOT Northern Ireland, which is a crucial distinction) then you’ll have to pay Vehicle Registration Tax (VRT), customs duty and VAT upon registering the car here in Ireland. Here’s how the process works…

All cars, including SUVs, are in Category A for VRT upon importing into the State. From the date of your car’s arrival here (that’s the day it either rolls off a ferry or is landed in a shipping crate), you have 30 days to present the car at an NCT station, both for an NCT check — assuming the car is old enough to need one — and for valuation for VRT payment purposes. The appointment for this must be booked ahead of time online.

What is VRT?

VRT, or Vehicle Registration Tax, is the tax levied on new and imported used cars on entry into Ireland, and it replaced the old import taxes that became defunct under Ireland’s membership of the EU. It’s charged at rates ranging from seven per cent of the car’s OMSP (Open Market Selling Price) or €140, whichever is greater (and that’s for cars with CO2 emissions up to 50g/km) up to 41 per cent of the OMSP or €820, whichever is greater, for cars with CO2 emissions higher than 190g/km.

What is OMSP?

OMSP, or Open Market Selling Price, is a value determined by Revenue, which is the government department that applies and manages the VRT system. It means that instead of paying a percentage of the price you’ve actually paid for your imported car, you have to pay a percentage of the price that Revenue decides the car would have been worth had it been sold in Ireland. That calculation is based on many factors — such as make, model, age, mileage, equipment, condition — but there’s no set figure decided upon before the car is specifically valued. There is a VRT Calculator on Revenue’s website, which gives you a ballpark number of what you’ll owe, but there’s a lot of wiggle room in that figure. If you feel you’ve been overcharged for VRT, there is a process of appeal against the valuation BUT you have to pay the initial valuation first. And the NOx levy is part of that.

What’s the NOx levy?

The NOx levy was brought in in the wake of the ‘Dieselgate’ scandal in 2015, when it was found that many diesel-engined cars were emitting much more oxides of Nitrogen gas (NOx) than they were supposed to. NOx is known to be a major factor in health issues such as asthma and other serious respiratory diseases, so it was decided that cars with high NOx levels would be penalised.

It applies to all vehicles registered since 31 December 2020, and it’s based on the officially measured NOx figure that you’ll find on the car’s Certificate of Conformity (we’ll come back to that in a minute). NOx is measured in milligrams per kilometre (mg/km) and for all cars, the NOx levy is:

€5 per mg/km for the first 40mg/km

Added to €15 per mg/km between 41-80mg/km

Plus €25 per mg/km above 80g/km

This levy — which forms part of your overall VRT payment — is aimed primarily at older diesel-engined vehicles, which tend to have higher NOx emissions. There’s a maximum payment ceiling of €4,850 for diesel-engined cars, and a maximum payment of €600 for petrol cars, largely because petrol cars tend to emit very little NOx anyway.

What’s the Certificate of Conformity?

It’s basically your car’s birth cert. It lays out the car’s date of construction, and all of its official emissions and consumption measurements, as judged according to the WLTP laboratory test. If you’re importing a car from GB, then that certificate will be lodged with the DVLA (Driver and Vehicle Licencing Agency) in Swansea, and Revenue accepts their data as proof of the car’s official figures.

What else will I need?

When you come to present your car for the VRT valuation, you’ll need to bring along some paperwork. In the case of a UK car, you’ll need the V5 registration document (the UK equivalent of the logbook), the invoice proving that you’ve paid for the car, proof of address, your Personal Public Services Number (PPSN) and evidence of the date the vehicle entered the state — a ferry ticket will cover that if you drove the car here yourself. Bring ID as well.

It’s a good idea to make photocopies of all of these documents before you present them, as you may need proof for any later queries or appeals.

So I’ve paid my VRT. Is that all I need to pay?

Sadly not. Before you even get to the VRT inspection you’ll need to have paid customs duty — since Great Britain left the EU, customs duty applies to all imported cars from those three nations, and it usually costs ten per cent of the purchase price you paid for the car, plus any shipping costs.

Incidentally, and there are certain circumstances in which a car which was originally built in the UK won’t be liable for customs charges — these can include popular models such as the Toyota Corolla and Nissan Qashqai, and even more exotic stuff like Range Rovers, but the process is complicated because it also includes the country of origin of the car’s individual components, so you’ll need to check to make sure that the car qualifies as originating in the UK.

Anything else to pay?

Yes, VAT. As well as customs and VRT (and the NOx levy) there’s also VAT to pay. According to Revenue, VAT is “charged at the standard rate, currently 23 per cent, on the customs value of the vehicle. Usually this will be the purchase price, plus the cost of transport and insurance, plus any Customs Duties payable.”

Are we finally done, now?

Yes, at last, all the payments have been paid, and you can get your shiny new number plates.

Is there any way I can avoid all these taxes?

If you’re moving house from Great Britain to Ireland to take up residence, and you’re bringing your car with you, as long as that car has been registered and taxed to you at your previous address for more than six months, then VRT will be waived. You’ll still have to go through the inspection process, and provide details and proof of your change of address, but that’s one way to avoid paying customs, VRT and VAT. It’s technically known as the Transfer of Residence (TOR) relief, and you have to apply for it before you bring the car in, at least two weeks before you make your move.

If the car you’re bringing in is a classic, at least 30 years old, you’ll only have to pay a flat-rate of €200 for VRT, although you will have to still pay VAT and customs duty, but these will be based on the price you paid for the car itself.