You're looking at a 2018 Volkswagen Passat estate in a yard off the Donore Road in Drogheda, County Louth. Diesel, manual, 110,000 km, sold by an independent trader who deals largely in Northern Ireland imports. The asking price is EUR 16,500 — competitive against Dublin yards, where the same model often goes for EUR 18,500-19,500.

The trader is upfront: yes, the car came across from Newry. Yes, VRT has been paid. He shows you the VRT certificate (VRT8) and the Irish registration card emitted in his name. The number plate is an Irish registration starting with 18-D, registered after the import was processed at Revenue.

What you need to verify, particularly post-Brexit, is whether the VRT chain is fully resolved at the prevailing rates rather than at the pre-2021 transitional rates. The Revenue Commissioners tightened the VRT treatment for Northern Ireland-origin and UK-origin vehicles after Brexit, and a small but persistent number of vehicles entered the Irish market with VRT calculated on the older basis, leading to recalculation demands when the file is reviewed.

The post-Brexit VRT regime in two paragraphs

Before the UK's EU exit, vehicles imported from the UK and Northern Ireland into Ireland followed an intra-EU path with VRT calculated on the Irish OMSP (Open Market Selling Price). Post-Brexit (formally from January 2021), Northern Ireland retained certain EU arrangements under the Protocol; Great Britain became fully external. The VRT calculation for vehicles imported from Great Britain now includes VAT at importation in addition to VRT. For Northern Ireland-origin vehicles, the position depends on whether the vehicle was originally registered in Northern Ireland or transferred there from Great Britain.

This created complexity. Vehicles registered in Great Britain, exported to Northern Ireland for short periods, then imported into Ireland, can be subject to VAT-at-importation in addition to VRT. Importers who applied the wrong rate at the time of import faced (and continue to face) recalculation requests from Revenue.

Verifying the VRT chain before purchase

Ask the trader for:

  1. VRT certificate (VRT8) — issued by the National Car Testing Service (NCTS) on behalf of Revenue at the registration appointment. Shows the VRT amount paid and the basis.
  2. Original UK or NI logbook — V5C in red ("VIC") or V5C standard, retained as evidence of prior registration.
  3. Customs declaration — required for vehicles imported from Great Britain post-Brexit. The Customs declaration shows the VAT-at-importation status.
  4. VRT receipt — confirming payment to Revenue.

Cross-reference the VRT certificate against the V5C export marking. If the V5C shows the vehicle was first registered in Great Britain (not Northern Ireland), the importer should have applied the post-Brexit VAT-at-importation in addition to VRT. If only VRT was paid, recalculation may be pending.

The NCT — Ireland's periodic technical inspection

The National Car Test (NCT), administered by NCTS, is the periodic roadworthiness test for cars in Ireland. Vehicles aged 4 years or older require an NCT every 2 years; cars aged 10+ require it annually. The NCT certificate must be valid for the vehicle to be legally driven on Irish roads.

For a buyer:

  • Verify the most recent NCT certificate
  • For imports from NI/GB, the first NCT in Ireland follows registration at Revenue and is the first independent Irish-side check on the vehicle
  • Pay EUR 80-150 for an independent pre-purchase inspection at a workshop you choose, separate from the NCT

The CRW (Certificate of Roadworthiness) for commercial vehicles

For commercial vehicles (vans, light commercial), the equivalent is the Certificate of Roadworthiness administered through testing centres authorised by the Road Safety Authority (RSA). Different schedule, different documentation.

Bank financing and the title

Used-car finance in Ireland is dominated by hire purchase agreements through banks (AIB, Bank of Ireland, Permanent TSB) and finance companies (Bank of Ireland Finance, BNP Paribas Ireland, others). Vehicles under HP have the lender's interest noted at the Vehicle Registration Office.

For a buyer:

  • Ask the seller whether the vehicle is under any HP
  • If yes, request the HP settlement letter from the lender
  • Safe payment pattern: buyer's funds settle the HP, lender confirms release, transfer at the Motor Tax Office or via online registration

Insurance and the chassis-level rate

Compulsory third-party insurance is required by law, regulated by the Central Bank of Ireland. Insurers (Aviva, Allianz, AXA, Liberty, FBD, others) price comprehensive cover on a chassis-history basis — claims history, prior commercial use, theft history all surface at quote time.

For an NI/GB-origin vehicle, request the previous UK insurance claims history if available — this often surfaces information the V5C alone doesn't carry.

Consumer protection in Ireland

The Competition and Consumer Protection Commission (CCPC) regulates trader practices. The Sale of Goods and Supply of Services Act 1980 (as amended) and the Consumer Rights Act 2022 govern consumer transactions.

For purchases from registered motor traders:

  • Statutory rights apply — goods must be of merchantable quality and fit for purpose
  • Misrepresentation of mileage, year, accident history is actionable
  • The Society of the Irish Motor Industry (SIMI) operates a code of practice for member dealers

For peer-to-peer sales, "as is" applies more strongly — but misrepresentation remains actionable through the District Court or Circuit Court depending on the value.

Pre-purchase checklist for an Irish used car

  1. VRT certificate review — pre-Brexit basis or post-Brexit basis
  2. Original V5C (UK or NI) for imported vehicles
  3. Customs declaration for Great Britain-origin imports
  4. NCT certificate verification
  5. HP status check via the seller
  6. Independent mechanical inspection
  7. Insurance quote on the chassis
  8. For Drogheda / Dundalk / east-coast imports: cross-check against UK MOT history at gov.uk
  9. Motor Tax Office transfer, same day, payment after registration card issues
  10. Photograph odometer at handover

Official sources

Why we care

Mekavo is free for car owners in Ireland. From handover, log the V5C, the VRT certificate, the Customs declaration if applicable, every NCT, every workshop receipt. The next buyer reads the entire post-Brexit chain and the eastern-corridor history rather than relying on the trader's assertion. Drogheda, Dundalk, Dublin — paper trails travel south at 100 km/h.