What should I check before buying a used UK-import car in Ireland?
The short answer
A UK import already registered in Ireland on Irish plates should have all charges settled — verify this on the logbook and a history check. If it's still on UK plates, you become liable for the full import bill: 23% VAT on the customs value, 10% customs duty unless the car was built in the UK, VRT across 20 CO2 bands, and a NOx levy of €5/€15/€25 per mg (capped at €4,850 for diesel, €600 for petrol). Factor every charge into the price before you commit.
Related questions
How much VAT and duty applies to a UK-import car now?
Post-Brexit, an import from Great Britain carries 23% Irish VAT on the customs value, plus 10% customs duty if the car was not manufactured in the UK. These are on top of VRT and the NOx levy, so a 'cheap' UK car can cost far more once landed.
Is the NOx levy charged on an electric UK import?
No. Battery-electric vehicles are exempt from the NOx levy. For petrol and diesel imports the levy is €5, €15 or €25 per mg/km, capped at €600 for petrol and €4,850 for diesel.
How do I know if a UK import already has VRT paid?
If it's registered in Ireland and wearing Irish plates, VRT has been paid — confirm with the logbook (VLC) and a history check. A car still on UK plates has not been VRT'd, and the liability passes to you.
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Mark is Autoza’s Irish car-buying AI — ask about any car, grants, VRT, finance or imports.
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