Ken

Some of this stuff isn't entirely clear yet, and open to interpretation until custom and practice is established, but I'm not sure I'd read the info at the URL, below, in the way that you've described in your first point. My reading of it is that even cars coming from NI will require a Customs declaration (NCTS will check that one has been completed at VRT inspection), although it looks like there won't be a charge to Customs Duty if the car has been properly registered in NI, whether originally, or having originated in the other parts of the UK.

I'm not reading it to say that VAT won't apply to a car coming from NI, so if you've read it on this link, or another, I'd be interested to read it.

On your third point, I agree on the duty part, but not clear on the information to support the VAT aspect, so if you have a link to a source or info on that I'd appreciate it.

So far though, especially if your view on VAT is correct, it appears that the most advantageous thing you could do now is buy a British built car that is NI registered. Now, if only BMW built more in the UK than just MINI's

https://www.revenue.ie/en/importing-...om-the-uk.aspx