Importing a vehicle from the UK or abroad.

When importing a vehicle from outside of Ireland, many questions need to be answered.

  • What steps do I need to take to get the vehicle registered in Ireland?
  • What is VRT?
  • What is the rate of VRT based on?
  • How much VRT will I have to pay?
  • Will I be penalised for not registering the vehicle?
  • Will I make a saving compared to a similar model in Ireland?
  • What paperwork do I need when presenting the vehicle to VRT?
  • What do I need to check when purchasing the vehicle?

 

  • What steps do I need to take to get the vehicle registered in Ireland?

 

After importing the vehicle, make an appointment with VRT at your local NCT Test Centre. VRT will check the vehicle details including foreign registration documents .

 

  • What is VRT?

VRT (Vehicle Registration Tax) is a tax which must be paid on every vehicle when first registering in Ireland. VRT must be paid before receiving the new registration documents.

 

  • What is the rate of VRT based on?

The rate of VRT is based on the type of vehicle been imported. Different type of vehicles are categorised under different EU vehicle categories:

Vehicle Category M – Passenger Vehicles

M1 – Passenger vehicles with 9 seats or less including the driver’s seat, saloons, estates, hatchback, passenger jeep, MPV, coupes etc. VRT Category A, which is based on emissions.

M2 – Passenger vehicles with 9 seats or more including the driver’s seat with a gross vehicle weight not exceeding 5000 kg, examples are small buses and minibuses. VRT Category C, which is a flat rate of €200.

M3 – Vehicles with 9 seats or more including the driver’s seat with a gross weight exceeding 5000 kg, VRT Category C, flat rate of €200.

Vehicle Category N – Commercial Vehicles

N1 – Commercial Vehicle with a gross weight of less than 3500 kg (light goods vehicles). These vehicles are generally VRT category B and are liable to VRT @ 13.3% of the Open Market Selling Price with a minimum charge of €125.

These are vehicles which:

  1. a) have 3 seats or less,
  2. b) have more than 3 seats but the passenger and cargo compartment are in completely separate units, examples are pick-ups, recovery, tippers etc.

Certain types of N1 category vehicles (commercial vehicles), with 3 seats or less, with a gross weight of less than 3500kg and with a technically permissible maximum laden mass weight (gross weight) which is greater than 130% of the mass in service are eligible for VRT Category C rate and are charged at €200.

Example: A light goods vehicle has a technically permissible maximum laden mass or gross weight of 3000kg, the mass in running order, (weight of vehicle which includes coolant, oils, fuel, tools, spare wheel and driver) is 2200kg.

Therefore 130% of the mass in service is 2200*1.3 = 2860kg, VRT is charged at €200.

From 31st July 2018, Vehicle Category N1 vehicles with 4 or more seats and in which the passenger and cargo compartment are contained within a single unit, i.e. an area which has a continuous roof or floor panel, will be charged at VRT Category A, see table below.

N2 / N3 – Commercial vehicle with a gross weight above 3500kg, VRT is charged at a flat rate of €200.

How much VRT will I have to pay?

VRT for commercial vehicles and passenger vehicles with 10 or mare seats is outlined above.

For passenger vehicles with 9 seats or less VRT will be charged at a rate ranging from 14% or a minimum charge of €280, to 36% or a minimum charge of €720.

The rate of VRT is based on the vehicles CO2 emissions. The table below shows VRT rates based on CO” emissions.

The % of VRT is charged at the vehicles Open Market Selling Price. VRT on Motor Caravans is charged at 13.3% of the Open Market Selling Price.

Will I be penalised for not registering the vehicle?

If a vehicle is not registered within 30 days from the date of import, a penalty is payable which is calculated by the amount of VRT due multiplied by 0.1%, multiplied by number of days overdue.

Example: VRT due on the vehicle is €1,000 and is 30 days overdue:

€1,000 * 0.1% = €1 * 30 days = €30.

 

Will I make a saving compared to a similar model in Ireland?

In order to calculate if any saving can be made calculate:

Exchange rate + estimated amount of VRT to be paid + additional costs for transporting vehicle from outside the state.

Compare this to a similar vehicle currently for sale in Ireland.

 

What paperwork do I need when presenting the vehicle to VRT?

  • Proof of Identity, i.e. passport or driving licence.
  • Evidence of previous registration – Foreign Certificate of Registration, Certificate of Permanent Exportation or Certificate of De-Registration
  • VRT Vehicle Purchase Details Form to be completed
  • Purchase invoice showing date of purchase
  • Documentation verifying owner’s name and proof of address, i.e. utility bill or bank statement
  • PPSN number and proof of same
  • Evidence of date of entry of vehicle into state, i.e. shipping details, travel documents or evidence of vehicle storage outside the state.
  • Documentation confirming level of CO2 emissions at time of manufacturer. Where evidence is not available, VRT will be charged at the highest rate applicable.

 

What do I need to check when purchasing the vehicle?

When purchasing a vehicle from outside the state or within the state, it is advisable to carry out a history and finance check. This will show the following:

  • If finance is outstanding on the vehicle
  • If the vehicle is recorded as a write-off
  • Discrepancies in mileage
  • Recorded as a taxi/hackney
  • Verify the vehicle details.

 

The certificate of registration should be checked against the vehicle to verify the chassis/ VIN number, number of seats, make and model and body type, any discrepancies in the registration certificate may require an SQI form to be completed when presenting the vehicle to VRT.

 

Additional Information

If carrying out a conversion to a vehicle which is already registered in Ireland, additional VRT may be due and an SQI form completed and sent to Central Vehicles Office.

Example 1: A standard panel van registered with 3 seats or less, is converted to a Motor Caravan. The VRT on the panel van is a flat rate of €200, whereas the VRT on a Motor Caravan is 13.3% of the Open Market Selling Price, therefore the difference in the VRT will be due when registering the vehicle as a Motor Caravan.

Example 2: A standard panel van registered with 3 seats, is fitted with additional seats. Therefore, VRT is based on the emissions which can range from 14% to 36%. Similar to example 1 additional VRT will be due when registering with 4 or more seats.

 

If importing a vehicle form the UK, we can guide you through the process. We supply a desktop report which includes:

  • A history and finance check showing MOT history, recorded mileage and any discrepancies or alerts with the vehicle
  • We compare the vehicle to similar vehicles for sale on the Irish market which can be used to calculate savings on importing and to calculate the VRT due on the vehicle
  • We also supply SQI reports which may be required by VRT

You can contact us by phone on 083 4178669 or email us at bcconnor@gmail.com

Posted in BLOG.