Importing a Tesla/EV from Northern Ireland into ROI through a Ltd Company – Still 0% VRT?

Looking for some up-to-date advice from anyone who has recently imported an EV from Northern Ireland into the Republic through a private limited company.

Scenario:

- ROI-based private limited company
- Considering a used Tesla Model Y (or similar EV)
- Vehicle currently registered in Northern Ireland
- Purchase would be made by the company, not personally
- Vehicle would be imported and registered in ROI

Trying to understand:

1. Is the VRT still effectively €0 for qualifying electric vehicles imported from Northern Ireland?
2. Does purchasing through a Ltd company change the VRT treatment compared to an individual purchase?
3. Are there any customs duties or VAT implications if the vehicle was originally sourced from Great Britain rather than Northern Ireland?
4. Does the company need to pay VAT on import, or is there any reverse-charge mechanism available?
5. Any issues claiming capital allowances on the vehicle afterwards?
6. Are there BIK advantages/disadvantages if the director also uses the car privately?
7. Has anyone recently completed the process and can share the final costs beyond:
   - Purchase price
   - NCTS/VRT appointment
   - Registration fee
   - Number plates

For context, I'm trying to compare importing a 2023 Tesla Model Y from NI versus buying the same vehicle already registered in ROI.

Would appreciate hearing from anyone who has done this in 2025/2026 and whether there were any unexpected taxes, paperwork, or Revenue issues.

Thanks.