Dáil Éireann Debate, Wednesday - 3 March 2021
205. Deputy Pearse Doherty asked the Minister for Finance the action his Department has taken to respond to the application of the VAT margin scheme on second-hand cars imported from Great Britain into Northern Ireland and the competitive disadvantage this creates for retailers here. [11546/21]
View answerUsed cars that are imported into NI from GB after 31 December 2020, under the rules currently in force in the UK are not single market goods and cannot be brought into the State as if they were. Therefore, when they are brought into the State, they are liable for VAT and duty on the same basis as used cars brought into the State from Britain.
