Vehicle taxation in Northern Ireland
Every vehicle registered in Northern Ireland (NI) must be taxed if used or kept on a public road. If the vehicle is kept off-road it must either be taxed or have a SORN (Statutory Off Road Notification) in force. If not it could be wheel-clamped or removed.
Source: nidirect – Taxing your vehicle
You can tax your vehicle or make a Statutory Off Road Notification (SORN) online if you’re a Northern Ireland customer.
Driver licensing and vehicle testing is the responsibility of the DVA in Northern Ireland.
For further information on DVLA’s online services go to GOV.UK.
Cross-border issues
Used imported vehicles
You have 14 days to tell HM Revenue and Customs (HMRC) after you bring a vehicle into the UK permanently. You cannot register the vehicle until you’ve done this.
How you tell HMRC will depend on:
- whether you’re importing it to Great Britain (England, Scotland and Wales) or to Northern Ireland
- where you’re importing it from
You may be fined if you’re late telling HMRC.
If your vehicle has an engine of 48cc or less (7.2kw or less if it’s electric), you can register it without telling HMRC first.
If you import a vehicle to Northern Ireland from the EU
Tell HMRC by using the Notification of Vehicle Arrivals (NOVA) service.
You can use a spreadsheet if you’re a VAT-registered business and you need to use NOVA for lots of vehicles.
If you’re unable to use the NOVA online service, ask the Imports and exports helpline for a VAT NOVA1 form.
Personal Transport Unit
HM Revenue and Customs
BX9 1GD
After you tell HMRC
HMRC will tell you:
- if you have to pay VAT and duty
- when your NOVA application has been processed – you cannot register your vehicle with DVLA until it is
If you are a private individual or a non-VAT registered trader, contact the HMRC CARS team for help with importing a car to Great Britain from anywhere in the world.
Help and Support
HMRC CARS team
ecsm.nchcars@hmrc.gov.uk
Telephone: 0300 322 7071
Source: Gov.uk Importing Vehicles in to UK
Q: I own a car in NI and travel over and back to Ireland a lot. Do I need to pay car tax in both NI and Ireland?
A: No, not if your main residence is in NI and that your car is registered and taxed in NI. You will only need to re-register and tax the car in Ireland if your main residence is there.
Further Information:
https://www.gov.uk/vehicle-registration/new-and-used-vehicles
Updated: August 2024
This webpage is for general information purposes only and while we endeavour to keep it up-to-date, errors may occur. It is very important that you check with the relevant body to ensure the information is current and is applicable to your situation.
If you would like to suggest amendments or highlight new information that could be useful to others please don’t hesitate to get in touch.
