Hi Frank,

First up, yes, if you buy a car in Northern Ireland, but you live in the south, the car must be registered in Ireland. You have seven days from the date the car arrives in the country to make an appointment with the NCTS for inspection and thirty days to complete the process. The NCTS will determine the VRT and other costs involved.

This is where it gets trickier. First up, all cars imported from the north will be subject to VRT (see our guide on How to calculate Vehicle Registration Tax) and - aside from fully-electric cars - the NOx levy (read our NOx Emissions Tax Explained feature for more on this).

As with importing cars from the rest of the UK, it will also be necessary to pay import/customs duty and VAT on cars imported from Northern Ireland, unless the car was already in Northern Ireland by 31 December 2020. And it's up to the importer to prove that distinction.