Any vehicle purchased from GB is now liable to 21% Vat on the purchase price. The agreement reached last week only means that the additional 10% Tariff will now not be applied. This additional 21% must be paid to customs before the vehicle is brought for registration and VRT will not register the vehicle until it is customs cleared. You would need to employ the services of a customs agent to do this for you as the paperwork is a specialist only job!
Any vehicle imported from Northern Ireland will not be subject to additional VAT provided the vehicle was in the north prior to January 1st this year. However if the vehicle moves from GB to Northern Ireland after that date and then is imported into the south, the additional 21% VAT is payable!
As I understand it goods moving between GB and ROI will not attract additional VAT if the value is low (I think I saw a figure of below €150 somewhere) or if they are sent outside of a commercial context eg gifts etc. I’m guessing this should cover us for most stuff we buy on here!
Hope that helps!
Enda
