Quote Originally Posted by dergside View Post
It looks like there probably isn't any noticeable difference in how a car from NI is treated for VAT compared to a similar car from the UK.
I think there's a significant difference, no?

- No customs checks on any car first registered in NI - no vat or duty
- No customs checks or charges on an original UK car registered in NI prior to 2021 - no vat or duty
- No VAT or duty on a UK car imported after 01.21 if the proof of import is there and its been registered to a NI owner/ business

VAT is then only charged on a new car (new car for VAT purposes), or an original UK car imported to NI without any evidence of import. I'm still eagerly awaiting someone challenging VAT and duty being required on a UK car originally registered before 2021 - as it was an EU cleared car a that stage. I can't see too many people opting to import from the UK going forward though.