Paul Murphy (Dublin South West, RISE)
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214. To ask the Minister for Finance the taxes that will apply to used cars imported from the UK after 1 January 2021. [43373/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that used cars imported from the UK (not including Northern Ireland) post 1 January 2021 will be liable to Customs Duty and VAT on importation and Vehicle Registration Tax at the point of registration of the car.