Q: I’m thinking of importing a second-hand car from NI , but am confused about the new VRT rules. Can you clarify the changes please?
A: From 1 July 2008, Vehicle Registration Tax or VRT in Ireland, will no longer be based on the engine size, as it currently is, but rather on the carbon dioxide emissions from the car. This fundamental change will impact on the amount of VRT charged on second-hand cars (Category A) imported from abroad as well as on new cars.
When an imported second-hand vehicle (including from NI) is presented for registration, the levels of CO2 emissions at the time of manufacture must be declared to Revenue on form VRT4 (the form used by an individual to register a second hand car).
If the vehicle originated within the EU (ie. imported from NI), the declaration must be supported by documentary evidence confirming the level of CO2 emissions of the vehicle to the satisfaction of Revenue. The Vehicle Registration Office official will calculate the rate after he/she inspects the vehicle.
If a vehicle is registered without any supporting documentation, VRT will be charged at 36%. Certain reliefs are available on hybrid electric and flexible fuel vehicles.
There is no change for Category B (crew cabs, etc.), Category C (commercial vehicles) or Category M (motorcycles – other than electric motorcycles). For further information, see http://www.revenue.ie/. (This information and these FAQs were published in The European Consumer Centre Newsletter, June 2008)
Q: I own a car in NI and travel over and back to Ireland a lot. Do I need to pay car tax in both NI and Ireland?
A: No, not if your main residence is in NI and that your car is registered and taxed in NI. You will only need to re-register and tax the car in Ireland if your main residence is there.
Q: Can I drive in Northern Ireland using an Irish learner’s permit?
A: You cannot drive in N. Ireland/UK on a provisional licence/learner's permit unless you comply with the following:
A client who has a provisional licence for a car or other vehicle (except a motorbike) is subject to the following restrictions:-
- display 'L' plates on the front and back of the vehicle
- must not drive on a motorway
- if the vehicle has more than one seat, s/he must have someone over the age of 21 to supervise her/him whenever s/he is driving. That person must sit in the front passenger seat, have had a full driving licence for at least three years and s/he must be fit to drive the vehicle.
In addition from 30 June 08 you cannot drive on your learner's permit in the Republic unless you are accompanied by someone with a full driving licence.
Q: I live in the Republic and have just taken over my parent’s farm in N. Ireland and have also acquired a N. Ireland registered car that is used for the farm work. If I take this car home at nights and at the weekends will I have to pay the VRT and register it as a southern car
A: As your main residence is the Republic you will have to re-register the car in the Republic and pay any motor tax and VRT due if you plan to use it there.
Q: I am based in Mallow, Co. Cork and I work for a company based in Northern Ireland in sales covering the area from Dublin south to Cork. Is it permissible for me to drive a Northern Ireland registered company car?
A: In this situation it is possible for a RoI resident to avoid the usual requirement that the car be re-registered in the Republic and that the appropriate VRT and Irish motor tax be paid. However this is only if the car is primarily used for business in the north/UK. See the following link on the Irish Revenue website which deals with this situation particularly paragraph 11. [www.revenue.ie/index.htm?/publications/leaflets/infolef7_o.htm]
Q: My permanent address is in the Republic, however I work in N. Ireland and also reside there for several nights every week, paying rates, electricity etc. for my previous home. What are the requirements for the purchase and registration of a vehicle in N. Ireland?
A: I have attached an information item dealing with the registration of a vehicle in N. Ireland. There is nothing to stop you purchasing and registering a vehicle in N. Ireland. However if your permanent residence is the Republic and you take the vehicle there you will generally have to re-register the vehicle in the Republic and pay the appropriate Irish motor tax and any Vehicle Registration Tax due.
© Northern Ireland Association of Citizens Advice Bureaux (NIACAB) 2008
