Importing UK machinery post brexit

I read it in an article from the Irish Examiner

https://www.irishexaminer.com/farming/arid-20198900.html

I rang revenue to clarify, and am waiting for them to find out and ring back - will update when I hear back or find out more

Don’t want to risk having to pay VAT twice! If anyone knows off hand, would appreciate it you could let me know - not sure I have faith in revenue to ring back.
Why would you VAT twice? A UK dealer shouldn't charge VAT on an export. You pay Irish VAT on the import.
 
There is a catch now also if you buy a tractor in the uk (or from the north where it was registered after brexit) from an unregistered seller ie they have already paid the vat you will pay vat on the import at the full purchase price even-though vat was already paid by the uk owner.


Edit: please see remainder of thread as there is a change to above process it appears since my experience.
 
Last edited:
Why would you VAT twice? A UK dealer shouldn't charge VAT on an export. You pay Irish VAT on the import.
You shouldn’t pay VAT twice, that’s what I’m trying to avoid.

Just to clarify, I’m looking in N Irl for a tractor, which under the protocol agreement is still operating under pre Brexit EU trade rules I.e. no customs or border taxes, unlike importing from the UK mainland.

My query is on paying VAT on a secondhand tractor in the North if you are not VAT registered in ROI.

If I was registered for VAT, then the N Irl dealer would not add any VAT to the purchase price. I would give the dealer my VAT number, and he gives me a VAT invoice which states clearly on it that I must self-account for the VAT in ROI.

When buying a secondhand tractor in N Irl and like me you are not VAT registered, you pay the VAT in N Irl to the dealer/seller and NOT the ROI. Then VRT as normal through your local NCT centre.

However, as I understand it, if a tractor is new, or considered ‘new for VAT’ purposes you have to pay VAT in ROI not N Irl, and you will have to register for VAT, even if you are not normally registered. In other words, you need to do a one-time registration purely for the purposes of paying Irish VAT on the tractor, and after the VAT is paid you can then de-register for VAT and resume farming as an unregistered farmer.

So the nub of the issue for me is what do revenue deem as ‘new’ for VAT purposes regarding tractors imported from N Irl/EU? Specifically, is a tractor costing more than €41,000 deemed as “new” for VAT purposes? meaning I would have to register for and pay VAT in ROI not N Irl if buying a tractor costing more than €41k.

As I understand it, if I was to unwittingly pay VAT in the North, the Irish Revenue won’t take this as an excuse (if tractor deemed new), and will look for the Irish VAT to be paid.

Apologies if my query should be on a different thread - new to the forum.
 
Last edited:
You shouldn’t pay VAT twice, that’s what I’m trying to avoid.

Just to clarify, I’m looking in N Irl for a tractor, which under the protocol agreement is still operating under pre Brexit EU trade rules I.e. no customs or border taxes, unlike importing from the UK mainland.

My query is on paying VAT on a secondhand tractor in the North if you are not VAT registered in ROI.

If I was registered for VAT, then the N Irl dealer would not add any VAT to the purchase price. I would give the dealer my VAT number, and he gives me a VAT invoice which states clearly on it that I must self-account for the VAT in ROI.

When buying a secondhand tractor in N Irl and like me you are not VAT registered, you pay the VAT in N Irl to the dealer/seller and NOT the ROI. Then VRT as normal through your local NCT centre.

However, as I understand it, if a tractor is new, or considered ‘new for VAT’ purposes you have to pay VAT in ROI not N Irl, and you will have to register for VAT, even if you are not normally registered. In other words, you need to do a one-time registration purely for the purposes of paying Irish VAT on the tractor, and after the VAT is paid you can then de-register for VAT and resume farming as an unregistered farmer.

So the nub of the issue for me is what do revenue deem as ‘new’ for VAT purposes regarding tractors imported from N Irl/EU? Specifically, is a tractor costing more than €41,000 deemed as “new” for VAT purposes? meaning I would have to register for and pay VAT in ROI not N Irl if buying a tractor costing more than €41k.

As I understand it, if I was to unwittingly pay VAT in the North, the Irish Revenue won’t take this as an excuse (if tractor deemed new), and will look for the Irish VAT to be paid.

Apologies if my query should be on a different thread - new to the forum.
I'd sooner register for VAT. Hopefully Revenue can advise 're NI. Looks more straightforward to import from Eng/Scot/Wales.
 
I read it in an article from the Irish Examiner

https://www.irishexaminer.com/farming/arid-20198900.html

I rang revenue to clarify, and am waiting for them to find out and ring back - will update when I hear back or find out more

Don’t want to risk having to pay VAT twice! If anyone knows off hand, would appreciate it you could let me know - not sure I have faith in revenue to ring back.
That article is from 2012 though, and still seems very odd
 
I'd sooner register for VAT. Hopefully Revenue can advise 're NI. Looks more straightforward to import from Eng/Scot/Wales.
Considering the lad I spoke to in revenue thought N Irl fell under post Brexit UK mainland customs and duties procedures, i’m not too optimistic...but hopefully the revenue VRT tractor people ( he referred me to them) will know!
 
That article is from 2012 though, and still seems very odd
It does, but wouldn’t be the first thing odd from revenue...just look at the drama people have at NCT centres with engine cc’s and the like when VRT’ing. despite their tractors being right in front of an official
 
You shouldn’t pay VAT twice, that’s what I’m trying to avoid.

Just to clarify, I’m looking in N Irl for a tractor, which under the protocol agreement is still operating under pre Brexit EU trade rules I.e. no customs or border taxes, unlike importing from the UK mainland.

My query is on paying VAT on a secondhand tractor in the North if you are not VAT registered in ROI.

If I was registered for VAT, then the N Irl dealer would not add any VAT to the purchase price. I would give the dealer my VAT number, and he gives me a VAT invoice which states clearly on it that I must self-account for the VAT in ROI.

When buying a secondhand tractor in N Irl and like me you are not VAT registered, you pay the VAT in N Irl to the dealer/seller and NOT the ROI. Then VRT as normal through your local NCT centre.

However, as I understand it, if a tractor is new, or considered ‘new for VAT’ purposes you have to pay VAT in ROI not N Irl, and you will have to register for VAT, even if you are not normally registered. In other words, you need to do a one-time registration purely for the purposes of paying Irish VAT on the tractor, and after the VAT is paid you can then de-register for VAT and resume farming as an unregistered farmer.

So the nub of the issue for me is what do revenue deem as ‘new’ for VAT purposes regarding tractors imported from N Irl/EU? Specifically, is a tractor costing more than €41,000 deemed as “new” for VAT purposes? meaning I would have to register for and pay VAT in ROI not N Irl if buying a tractor costing more than €41k.

As I understand it, if I was to unwittingly pay VAT in the North, the Irish Revenue won’t take this as an excuse (if tractor deemed new), and will look for the Irish VAT to be paid.

Apologies if my query should be on a different thread - new to the forum.
Spoke to revenue again who directed me to the NCT VRT office, who confirmed the following ref VAT and criteria for a tractor being deemed as new:

- bought six months or less after the date of first entry into service;
- OR, and that’s a big ‘or’, has travelled 6,000 kilometres or less.

No mention of cost so that €41k thing is wrong according to the NCT VRT office.

Basically, once the tractor is older than 6 mths, it’s deemed secondhand for VAT purposes and you pay VAT to the N Irl seller (unless you’re VAT registered and have your own no), and then your €200 vrt charge when VRTing at the NCT centre.
 
We recently brought parts in from spaldings in the uk .not registered for vat here.had to get a euri number for the importing of the parts to get them through customs. Got a non vat reg euri no and spaldings charged me the 23 % vat .parts were held up in dublin as the revenue boy's were trying to process it through the vat registered system.. a quick phone call from my accountant sorted it
 
the 6,000 km comes from cars - a car is new if less than 6 months old or less than 6k - there is a formula they use to convert tractor hours to km its multiplied by some number possibly including age in the calculation. I have purchased a new car in NI many years ago - I had to pay the uk vat to the dealer who held it until I provided proof of paying the vat in ROI as part of VRT process at which point he refunded the NI vat. To be fair it was straightforward and was a significant saving plus an extra year warranty on a ford car.
 
Has anyone imported a tractor from England since Brexit or anyone more up to speed on the procedure now?
 
Thanks. No major hassle so it seems.
If you have a haulier that knows the system and a seller who can export abd do clean cert no issue. Vrt process still a pain especially if model not on their system but that was always an issue.
 
Has anyone any experience bringing equipment from Scotland to Northern Ireland, I was planning to run over in the Jeep and Trailer to lift some refrigeration equipment for the dairy, just wondering what I need to have in order before I head over.
 
Has anyone any experience bringing equipment from Scotland to Northern Ireland, I was planning to run over in the Jeep and Trailer to lift some refrigeration equipment for the dairy, just wondering what I need to have in order before I head over.
Correct me if I'm wrong but I understand you are in NI so things would be a bit different than for us down here. There's a bit of reading in this link that might be of help, I haven't time at the moment to read or digest it to give you any help.

 
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?
 
If it first came to ni before this year you pay vat to seller. If it arrived into ni this year it’s a nightmare as has to be ‘imported’ via Dublin Port apparently. Zero vat and you pay 23% to Irish revenue


Edit: please see remainder of thread as there is a change to above process it appears since my experience.
 
Last edited:
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.
 
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.

That’s good to know would have saved me a few quid!!
 
That’s good to know would have saved me a few quid!!
Definitely good to know for any future tractor purchases, and keeps the North as a viable option now for all of us into the future, and perhaps keep the dealers down here more competitive.

It makes sense too when you think of it, the whole pre Jan 2021 requirement completely went against the spirit and rationale behind the Northern Ireland Protocol.

Key thing is to make sure to check and see that the ‘V5’ for the tractor has the seller’s Northern Ireland address on it before agreeing any deal.
 
Definitely good to know for any future tractor purchases, and keeps the North as a viable option now for all of us into the future, and perhaps keep the dealers down here more competitive.

It makes sense too when you think of it, the whole pre Jan 2021 requirement completely went against the spirit and rationale behind the Northern Ireland Protocol.

Key thing is to make sure to check and see that the ‘V5’ for the tractor has the seller’s Northern Ireland address on it before agreeing any deal.
Do you know if the dropping of the pre Jan 2021 stipulation applies to other vehicles too or is it just for agri machinery?
 
Back
Top