Has anyone brought a used tractor from NI into ROI?
What is the vat rate or where does it have to be paid if The ROI buyer is not registered for vat?
What other costs are there likely to be apart from €200 vrt?
Bought a tractor in the North two and a half weeks ago.
- it arrived down to me on the 27th Oct
- As the tractor was second hand and I am not VAT registered, I paid the seller vat @ 20% ( N Irl [UK] rate).
- VRT appointment last week (local NCT centre), and this is where it got a little complicated ( unsurprisingly):
- I had all of my documentation as per the email instructions sent to me by ‘booking@ncts’;
- The tractor was an English Tractor originally but had been bought into the North by a local farmer four years ago.
- Because the V5 (N Irl Tax book) doesn’t show the previous owners details, the dealer I bought it off detailed the prior owners name and address (local N Irl address) and contact details on the sales invoice. He did this in order to overcome the ‘Jan 2021’ issue mentioned by towbar above, and because the tractor was registered by him in his name in Sep this year when he bought it into his dealership.
- The VRT chap (NCTS employee) proceeded to tell me this wasn’t prove it was in the North prior to Jan - I explained it was a signed and legally binding document. He refused to accept it, I asked him what would he accept or if could he not check the vehicle history through the DVLA. He could not give me an example of what would constitute proof nor as he said could he check the tractor history with the DVLA
- Long story short, while waiting for him to come out and look at the chassis number, I contacted the NCTS VRT section head office, explained my quandary and asked what would constitute the required proof. The lady asked me to hold and four minutes later came back to me and said that there had been a change in requirement from revenue, that the pre Jan 2021 stipulation no longer applied, and that as the tractor was
registered in the North to a Northern Ireland address (on the V5), my Sep 2021 N Irl V5 reg was sufficient to register the tractor and my VRT is €200 to get my IRL reg. Basically, ‘the ‘pre Jan 2021’ requirement is no longer a stipulation, once it is registered in the North, which removes a significant hurdle.
- As the tractor (MF 7495) was not on the system, revenue have to generate a statical code on the system for that model, and once that comes back to the NCTS, I’ll receive an email and can go pay the €200 and will get my IRL reg.
Other than that you’re looking at transport costs which will vary depending on where you are and equipment size etc. I’d hazard you’re looking at €250 - €500 ballpark.