Hi Ciaran,

VRT is only paid when a car is first registered in Ireland, so that applies to new cars and imported second-hand cars. If you're buying a used car that is already registered here, then you will not have to pay VRT.

VAT is a little different, in that a car dealer or other VAT-registered business must charge VAT on sales. Nonetheless, it's included in the advertised price and you won't have to pay anything extra to Revenue or anything. If you're buying from a private individual, then there is no VAT.