VRT on a converted commercial vehicle?

Hi there,

I am thinking of importing a car that has been modified to become a First Call Hearse/Private Ambulance. What charges would this incur, and will it fit into the VRT category of a hearse or otherwise?

Thank you for your time.

Eoghan Dunleavy (Kerrykeel, Co. Donegal)

Apr 2025 Filed under: VRT

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Expert answer

Hi Eoghan,

A normal hearse attracts VRT at a flat rate of €200, but a “First Call Hearse” is not likely to be given that status so it will most likely be treated as the commercial vehicle it's based on. Depending on what that is, it could still be €200, or it may be 13.3 per cent of the Open Market Selling Price (OMSP - the value Revenue believes the vehicle is worth in Ireland).

Likewise, while regular ambulances are exempt from VRT, a private ambulance won't be, and it will be taxed as mentioned above.

Extra care is needed for modified vehicles so make sure you have full documentation of the conversion, including an engineer's report if one exists. Anything you can do to simplify the process once the vehicles lands in Ireland and goes for an inspection with the NCTS will save time and hassle.

Also, if the vehicle is coming from England, Scotland or Wales, you will have to pay customs duty and VAT. It's unlikely you will have to if the vehicle is coming from Northern Ireland and it has been registered and in use there for some time.

Shane O' Donoghue - Complete Car Advisor