Quick answer
- VRT is only one part of the total cost when importing a car into Ireland.
- Great Britain imports may involve VAT and customs duty as well as VRT.
- Northern Ireland vehicles may be different if the correct conditions and proof are available.
- Make the NCTS appointment within seven days of arrival and register within 30 days.
- For VAT, a vehicle can be a new means of transport if it is under six months old or has travelled 6,000km or less.
Estimate Vehicle Registration Tax
Use the VRT Calculator Ireland page to estimate OMSP-based VRT, COâ‚‚ component, NOx charge, EV relief and category-specific results.
On this page
Import cost stack
Before buying, estimate the total landed cost rather than focusing only on the UK sale price. A cheap purchase price can become expensive after VRT, NOx, VAT, customs, transport and documentation costs.
Cost checklist table
| Cost | When it matters | Tool or guide |
|---|---|---|
| VRT | Registration in Ireland | Use the VRT Calculator |
| NOx | Relevant Category A vehicles | Check NOx evidence before buying |
| VAT | Can apply depending on import facts | Use Revenue guidance and VAT calculator context |
| Customs duty | Often relevant for GB imports | Check import position before purchase |
| Transport/exchange | Always affects real cost | Include ferry, delivery, currency spread and plates |
Great Britain, Northern Ireland and EU routes compared
| Purchase route | VRT | VAT/customs starting point | Evidence risk |
|---|---|---|---|
| Great Britain | Applies at Irish registration | Import declaration, import VAT and customs duty where applicable | Proof of customs clearance and tax payment is required |
| Northern Ireland | Applies at Irish registration | No additional customs/import VAT may arise where the Revenue conditions and proof are satisfied | History, use in NI and Windsor Framework evidence can be decisive |
| Another EU Member State | Applies at Irish registration | Irish VAT may arise if it is a new means of transport | Age, mileage and VAT status must be checked |
This is a starting-point comparison, not a customs determination. Vehicle origin, movement history, seller status and documents can change the result.
When a vehicle is new for VAT purposes
Revenue treats a vehicle entering the State as a new means of transport for VAT if either condition applies:
- It is less than six months after first registration.
- It has travelled 6,000 kilometres or less.
| Vehicle facts | Revenue example outcome |
|---|---|
| Five months old, 8,000km | Chargeable to VAT because it is under six months old |
| Seven months old, 5,000km | Chargeable to VAT because it has travelled 6,000km or less |
| Seven months old, 8,000km | Not a new means of transport under those tests |
Northern Ireland caution
Revenue explains that vehicles purchased in Northern Ireland can be registered in the State on payment of VRT, with no additional Customs Duty and Import VAT in certain circumstances where the vehicle meets the relevant conditions and proof requirements. Do not assume every NI purchase automatically qualifies.
Relevant routes include a vehicle that was already in NI before 1 January 2021 and remained there, or a later import to NI completed under the Windsor Framework. Where ownership changed, Revenue may require evidence that the vehicle was properly imported into and actually used in NI.
- Original V5C from the last registered keeper.
- Evidence showing the keeper’s NI address where relevant.
- NI service and maintenance history.
- NI MOT history.
- Customs declaration or other Windsor Framework proof for a later GB-to-NI movement.
Build a total landed-cost estimate
Use one worksheet or note with every cost rather than comparing only the advertised UK price with an Irish asking price.
| Cost line | How to estimate it | Common omission |
|---|---|---|
| Purchase and currency | Seller price converted at a realistic card/bank rate | Exchange spread and transfer fee |
| Transport | Ferry, delivery, trailer, temporary insurance and fuel | Return travel and collection costs |
| Customs and import VAT | Confirm the actual route and customs value | Assuming every UK purchase has the same treatment |
| VRT and NOx | Use OMSP, COâ‚‚, NOx and category | Using purchase price as OMSP or entering missing NOx as zero |
| Registration | NCTS/VRT process, plates and documents | Late-registration exposure |
| Post-purchase | Insurance, motor tax, service, tyres, warranty and repairs | Different specification or charging compatibility |
Repeat the calculation with a higher OMSP, the missing-NOx maximum and the VAT/customs route you would face if NI evidence is rejected. If the purchase no longer makes sense, resolve the documents before paying.
Is it still worth importing a car from the UK?
It can be, but the answer is vehicle-specific. Start with the exact landed cost rather than the advertised saving. Great Britain purchases can attract customs duty and import VAT as well as VRT, while a Northern Ireland vehicle needs evidence that supports its NI status under Revenue’s current rules.
- Match the exact version and obtain a realistic Revenue OMSP.
- Estimate VRT and NOx using documented emissions values.
- Confirm the customs and VAT route before paying a deposit.
- Add transport, exchange-rate spread, plates, tyres environmental charge and immediate repairs.
- Compare the total with an equivalent Irish-registered vehicle, including warranty, resale and documentation risk.
An import can still be attractive when the exact specification is scarce in Ireland or the all-in saving remains meaningful after a realistic contingency. A low foreign asking price alone is not enough.
Registration documents and deadlines
Revenue’s NCTS procedure requires identity, the appropriate Vehicle Purchase Details form, a dated purchase invoice, proof of the registered owner’s name and address, PPSN evidence and vehicle/customs documentation relevant to the route. Additional documents apply when registering for another person, a company, a new vehicle or a converted vehicle.
- Keep proof of the exact date the vehicle entered Ireland.
- Book the NCTS appointment within seven days.
- Bring original vehicle and purchase documentation.
- Bring customs and VAT proof where the vehicle entered from outside the EU.
- Complete registration within 30 days to avoid additional VRT.
Frequently asked questions
Is it still worth importing a car from the UK to Ireland?
Sometimes. Compare the complete landed cost—including VRT, NOx, possible customs and VAT, transport, exchange rate and repairs—with an equivalent Irish vehicle. The answer depends on the exact car and its evidence.
Is VRT the only cost when importing from the UK?
No. You may also need to consider VAT, customs duty, transport, currency exchange, plates, inspection and insurance.
Are NI imports always free from VAT and customs?
No. Revenue sets conditions and proof requirements. You should check the official position before buying.
Is a seven-month-old car with 5,000km new for VAT?
Yes under Revenue’s mileage test, because it has travelled 6,000km or less.
What is the deadline to register an imported car?
Make an NCTS appointment within seven days of arrival and register within 30 days.
Does the VRT calculator include customs and VAT?
No. It estimates VRT and relevant NOx only. Customs, VAT, transport and other landed costs must be checked separately.
Can I use the VAT calculator too?
Yes, for simple VAT arithmetic, but import VAT treatment needs official guidance.
Sources & references
- Revenue/ROS: official VRT calculator
- Revenue.ie: calculating Vehicle Registration Tax
- Revenue.ie: applying VRT categories and COâ‚‚ rates
- Revenue.ie: assessing OMSP value
- Revenue.ie: NOx charge
- Revenue.ie: electric vehicle VRT relief
- Revenue.ie: VRT registration deadlines
- Revenue.ie: procedure and documents at the NCTS centre
- Revenue.ie: vehicle conversions and motor caravans
- Revenue.ie: importing vehicles from Great Britain and Northern Ireland
Related calculators
Use these tools for the numbers behind this guide.