Ireland
Importing a car into Ireland
Within the EU there is no duty on a car brought to Ireland and, on a used car, no import VAT. What remains is Vehicle Registration Tax — a national tax that catches every car, wherever it comes from. It is assessed on a value Revenue determines, not on what the invoice says.
- Registration authority
- Revenue (Office of the Revenue Commissioners)
- Technical inspection
- National Car Test (NCT)
- Last reviewed
Where the car comes from decides the effort
From an EU state
From an EU state there is no customs declaration and no import VAT, as long as the car is used. The registration tax does not fall away — it is a registration tax, not an import charge. If the car counts as new for tax because it stays under the threshold for first entry into service or mileage, Irish VAT is added.
From a third country
From Switzerland, Liechtenstein or Great Britain it is an import with a customs declaration, duty and import VAT, and registration tax still comes on top. Cars from Northern Ireland follow their own rules; Revenue publishes them, and they turn on where the car was first registered.
The process, in order
The order is not arbitrary. Pull a step forward and you usually end up repeating it.
01Before buying: estimate the tax
Revenue publishes a calculator that derives the assessed value from model, specification, first registration and mileage, and the tax from that. This estimate decides whether buying abroad pays at all.
Handled by: Revenue
02Evidence the arrival and book
The date the car arrives in Ireland must be evidenced — a ferry ticket or transport document. From that date a short deadline runs for the NCTS appointment and a somewhat longer one for registration itself.
Handled by: NCTS test centre
03The registration tax appointment
At the test centre the chassis number, papers and technical data are checked against each other. The amount follows from the assessed value, the CO₂ figure and the NOx figure; after payment the Irish registration number is allocated.
Handled by: NCTS test centre for Revenue
04Plates and insurance
Plates are bought from a plate maker once the number is allocated and must follow the Irish format. Until then the car may not be driven without insurance — not even to the test centre.
05Set up motor tax
Ongoing motor tax is set up online or at the local motor tax office. Depending on the year of first registration it is assessed either on CO₂ output or on engine capacity — on an older large-engined car that is the difference that counts over the years.
Handled by: Motor tax office
06Catch up on the NCT
The National Car Test is a separate test and not part of the registration appointment, even though both happen at the same centre. It falls due by the age of the car, and the interval shortens with the years.
Handled by: NCTS test centre
What gets added
Without amounts, and deliberately so: official rates change, and a stale figure is worse than none. What is here is the basis of assessment — enough to calculate with, once the current rate is known.
- Vehicle Registration Tax
- Assessed on: On the open market value Revenue determines for the car in Ireland; the band follows from CO₂ output. The foreign invoice is no yardstick for it.
- NOx levy
- Assessed on: On the NOx figure from the certificate of conformity. Where no figure is evidenced, the highest band applies — on a diesel without papers, the most expensive single mistake in the whole process.
- Customs duty and import VAT
- Assessed on: Only on import from a third country, on the customs value and on customs value plus duty respectively.
- Does not apply: Does not arise within the EU, as long as the car does not count as new for tax.
- Motor tax
- Assessed on: Ongoing, by CO₂ output or by engine capacity depending on the year of first registration; collected by the local authority.
- NCT
- Assessed on: A fixed fee per test; a retest after a defect costs less, but costs a second appointment.
- The crossing
- Assessed on: A ferry fare by vehicle length and season, from France or via Great Britain. The direct crossing is longer and dearer, but for a car from the single market it avoids the customs questions of the land route.
The papers
Miss one of these and the appointment is wasted.
- The foreign registration certificate in the original — a copy is not enough for the test centre.
- Purchase contract or invoice with date and price.
- Certificate of conformity (COC) showing the CO₂ and NOx figures.
- Evidence of the date of arrival in Ireland, such as a ferry ticket or transport document.
- The keeper's PPS number and proof of address.
- Proof of insurance for the drive to the test centre.
Where the sum tips
- Left-hand traffic. A left-hand-drive car can be registered in Ireland, but its dipped beam is aimed for right-hand traffic and dazzles oncoming drivers; the headlamps must be adapted, and the NCT checks the aim. Then there is resale: the Irish used market is a right-hand-drive market.
- The missing NOx evidence. Without a documented figure from the COC, the highest band applies. Anyone buying a diesel without papers pays for a figure the car actually beats.
- Value instead of purchase price. Revenue applies the Irish market value, not the invoice. A cheap buy on the continent does not lower the tax — it only widens the gap between what the car cost and what it now costs.
- The deadline from arrival. It starts on the day the car is in the country, and that day must be evidenced. Missing the appointment means a surcharge on what is already the largest item.
How long it takes
As an order of magnitude: one to three weeks from arrival with complete papers, limited by the free slot at the test centre. Where a valuation is appealed against, rather six to ten weeks.
The technical inspection
National Car Test (NCT)
The NCT is not part of the registration appointment, even though both take place at the same centre. It falls due by the age of the car; headlamp aim is among the items checked, which is where a left-hand-drive car runs into trouble.
Common questions
Is registration tax the same as customs duty?
No. Duty arises only on import from a third country. Registration tax is a national tax on registration and falls due on a car from an EU state too — it is why an import into Ireland works out differently from one within the continent.
Can I register a left-hand-drive car in Ireland?
Yes, registration is possible. Three practical points: the headlamps must be adapted for left-hand traffic, overtaking on single-carriageway roads is harder, and on resale the pool of buyers is small.
What applies to cars from Great Britain?
Since the withdrawal, Great Britain is a third country: a customs declaration, duty and import VAT come on top of registration tax. Cars from Northern Ireland follow their own rules, which depend on where the car was first registered; Revenue publishes them.
Can I challenge the valuation?
Yes. Revenue provides an appeal procedure against the assessed market value. The tax is paid first; if the appeal succeeds, the difference is refunded. The evidence is comparable Irish listings and documented condition.
This overview is not a substitute for information from the competent authority. Rates, fees and deadlines change; the office that registers the car is always the binding source.