Importing a Luxury Car from the UK to Ireland
The 2026 Rules

The UK used market is huge and often softer-priced than Ireland's, which makes importing a luxury car tempting — a rare-spec Porsche, a well-kept Range Rover, an Approved Used Mercedes. But Brexit rewrote the maths. Whether importing still saves you money depends almost entirely on one thing: whether the car comes from Great Britain or Northern Ireland. Here's exactly how it works in 2026.

Step 1: Great Britain or Northern Ireland?

Great Britain (England, Scotland, Wales) is, since 1 January 2021, treated as a non-EU country for car imports. You'll owe:

• Import VAT at 23% on the customs value (purchase price + transport + insurance + any duty).
• Customs duty at 10% of the CIF value (cost + insurance + freight) — unless the car qualifies under UK rules of origin, in which case duty is 0%. Many UK-built cars qualify; many do not. Verify before you buy.
• VRT + NOx levy on registration (see below).

Northern Ireland is treated differently under the Windsor Framework. You generally pay VRT only — no import VAT, no customs duty — provided the car was either in NI before 1 January 2021 and kept there, or was imported into NI in line with the Framework. This is the reason NI is the smart sourcing route in 2026.

Step 2: Work out the VRT and NOx

VRT is charged on the car's Irish Open Market Selling Price (OMSP) — Revenue's assessed value, not what you paid — at 7%–41% depending on CO₂, plus the NOx levy (€5/€15/€25 per mg/km in tiers; default €4,850 diesel / €600 other if no evidence). On a high-value performance car this is the dominant cost. Our VRT guide explains how to read it, and you can get an exact figure from Revenue's VRT calculator using the statistical code before you commit.

Step 3: Run the full landed-cost maths

Before you buy, total everything: UK purchase price, transport to Ireland, (for GB) 10% duty if applicable, then 23% VAT on that combined customs value, then VRT + NOx, then NCT and any re-registration costs. Compare that landed figure against the Irish forecourt price for the same spec. On a Great Britain car, the saving frequently disappears. On a Northern Ireland car, or a rare spec not sold here, it can still be well worth it.

Step 4: Paperwork and deadlines

• Get the V5C (UK logbook), the purchase invoice (showing date and price), and any customs documents if buying GB stock through an NI dealer.
• Book your VRT inspection at an NCTS centre within 7 days of the car arriving in the State.
• Register and pay VRT within 30 days of arrival, or face penalties.
• Bring NOx emissions evidence (from the CoC or a reliable source) to avoid the maximum default levy.
• Get the car an Irish NCT when due and switch your insurance to the Irish reg.

This guide is general information, not tax advice. VAT, customs and VRT rules change and depend on your specific car and circumstances — always confirm current rules with Revenue before committing.