Expert answer

Hi Jacqui,

That's highly unlikely unless you actually convert the vehicle by removing its rear seats and fitting a bulkhead and then have it reclassified as a commercial vehicle. Even if you did all that, the annual commercial vehicle tax fee only applies to vehicles used solely for the purpose of a business, which you'd need to prove. No personal use is allowed at all.

Expert answer

Hi Dermot,

The conversion work would either have to be done (and certified) before importation (in which case it could be imported as a commercial) or the Land Cruiser would have to be imported as a passenger car and the conversion carried out afterwards. Either way it's a lot of hassle for sure.

As a passenger car, the Land Cruiser would likely attract 30 per cent VRT. That's 30 per cent of the Open Market Selling Price (OMSP) as determined by Revenue. If we assume that's €8,000, then the VRT would be €2,400. And the NOx levy would be on top of that - up to a maximum of €4,850 for diesel cars if you can't prove it has a lower level of NOx emissions.

Expert answer

Hi Alan,

Yes it does. The seats are also heated and ventilated. 

Expert answer

Hi Barry,

If it’s registered as a commercial and is being imported to be registered as one in Ireland, then the VRT should be 13.3 per cent of its OMSP. That’s the Open Market Selling Price Revenue believes the vehicle to be worth in Ireland, which can be tricky to estimate, especially for something so rare, relatively speaking.

If Revenue says it’s worth €35,000 then the VRT as a commercial would be 13.3 per cent of that, or €4,655.

If this is a private vehicle then the VRT rate depends on the CO₂ emissions, and it’s likely to be in the top band, at 41 per cent. At the same OMSP, that would be a VRT bill of €14,350.

Don’t forget about the NOx levy, which will be high for that vehicle, but if it has been registered and used in Northern Ireland you shouldn’t have import duty or VAT to pay.

Expert answer

Hi Karl,

We need two things to calculate that. The first is the CO₂ rating to determine the VRT band. It's safe to say this car will be in the top band, with VRT of 41 per cent. 

The second, the OMSP (Open Market Selling Price) is trickier to guess as it's the price Revenue believes the car to be worth registered in Ireland - and it includes the VRT... This is especially difficult to estimate for an older model such as this that is very rarely up for sale.

If you take the OMSP to be €15,000 then the VRT would be 41 per cent of that, at €6,150, but we'd not be confident in suggesting what Revenue will say the OMSP is. 

Expert answer

Hi Roman,

The VRT calculation for a private car import depends on two things. The first is the VRT band, determined by the car's CO₂ emissions. That Land Cruiser will be in the top band, with VRT at 41 per cent of the OMSP. The OMSP is the Open Market Selling Price, the second item we need. Unfortunately, it's a tricky thing to estimate in some cases as it's the price Revenue believes the vehicle would sell for in Ireland, fully registered etc, which may not correspond with how much you pay for the car abroad.

In the case of the Land Cruiser, most are commercial vehicles in Ireland so it's not easy to get a good feel for their value as a passenger car. For the sake of our calculation, let's say it's €40,000, though I'd not be shocked if Revenue suggested higher...

With an OMSP of €40,000, the VRT would be €16,400.

This car will attract a very high NOx levy as well so don't forget that and, if you're importing it from England, Scotland or Wales, you'll also have VAT and import duty to pay. 

Make sure you read our Guide to importing cars from the UK or the Guide to importing a car from Northern Ireland if that applies.

Expert answer

Hi Patrick,

If the vehicle already has rear seats then all you need to do is inform your motor tax office of the change of use and pay the relevant motor tax increase. Check your insurance policy as well to ensure this is covered.

If the Land Cruiser has no rear seats then it's a much bigger job to convert it, and I'd suggest you enlist the services of one of the many companies specialising in this process. Do a search online and then try to find reviews of ones in your locale. In many cases, however, it may be more cost effective to just change your vehicle.

Expert answer

Hi Kieran,

To tax a commercial vehicle privately, it goes by the engine size. Assuming this is the 2.4 (with a 2,393cc engine), then that works out as €1,034 per annum.

Read our Buying a commercial vehicle for private use  feature for more.

Expert answer

Hi Fintan,

In theory, a herd number might be sufficient, but basically it’s down to the local motor tax office with which you’re dealing. Basically, there’s two threads here — the first is that the vehicle must be an appropriate one for commercial use, and the second is that you must show some sort of documentation that proves that you require the use of such a vehicle. We checked with the Department of Transport, and here’s the reply we received:

"Motor tax is based on both the construction and use of a vehicle.  To be taxed as a goods vehicle, a vehicle must be constructed or adapted as a goods vehicle and must be used solely for the carrying of goods in the course of trade or business.  Under Article 3 of the Road Vehicles (Registration and Licensing) (Amendment) Regulations 1992 (S.I. 385 of 1992), a licensing authority (motor tax office) must be satisfied that the licence (motor tax disc) being applied for is the appropriate licence for the vehicle concerned.   It is open to the relevant motor tax office to seek whatever documentation it deems appropriate in support of an application for a particular rate of motor tax.  In the case of an application for the goods rate of motor tax, such documentation may include a certificate of commercial insurance, a Tax Clearance Certificate, evidence of registration for tax or registration for VAT (if turnover for VAT exceeds the relevant thresholds set down by the Office of the Revenue Commissioners) or, at the discretion of the licensing authority, any other appropriate documentation that would indicate that the applicant is in trade or business. It is up to the individual concerned to provide whatever evidence is required by the licensing authority in order for it to be satisfied that the applicant is entitled to claim what is in effect a concessionary rate of tax."

Expert answer

Hi Leslie,

I would double-check this with your local motor tax office, but in theory a Land Cruiser Utility will be charged at 13.3 per cent VRT of the Irish Open Market Selling Price. The short-wheelbase Land Cruiser retails at €43,950 new in Ireland, so it’s going to be a fair chunk of VRT, plus if it’s a new car you’ll have to pay the VAT on top of that.