Do I have to pay VRT on a used car from Northern Ireland?
Will I have to pay VRT when importing a car from Northern Ireland? Yes, you will. The requirement to pay VRT (Vehicle Registration Tax ) still exists for any car imported into Ireland, whether it’s from the UK, Northern Ireland or indeed another EU member country or not. You can use the scheme to claim a VAT-related payment for any eligible second-hand motor vehicle that you buy in Great Britain and then move to Northern Ireland for resale. You do not have to move the vehicle from Great Britain to Northern Ireland yourself.