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. 

Expert answer

Hi Ken,

It depends on what exactly we’re talking about here. If it’s a two-seat Land Cruiser with a cargo bay in the back, then Revenue should treat it as a purely commercial vehicle for VRT purposes, even  if you later go on to tax it as a private vehicle. If, though, it’s a four-seat model that has been categorised as an N1 in the UK, Revenue won’t accept it as a van here anymore, and it’ll be charged at the full passenger car VRT rate. 

Expert answer

Hi Richard,

The phrase ‘can of worms’ springs to mind. In general, a car can be registered to a company, and taxed and insured by the company, and still used by an individual for social, domestic and pleasure use. That’s how company cars work, obviously, but equally obviously there’s a Benefit-in-Kind tax liability to be paid. So it’s possible that your friend with the Land Cruiser is trying to avoid paying BIK.

In the case of the SUV, in theory a car that’s taxed as a commercial cannot be used for personal, social, domestic, or pleasure driving and there’s a fine to be paid if you’re caught displaying incorrect tax. Now, we should state at this point that we’re neither legal nor tax experts, and that the people you’re talking about could be operating entirely above board, and we’re not going to cast any aspersions on anyone.

Of course, this is Ireland and as we know, we don’t like sticking to the rules...

Expert answer

Hi Hugh,

Sort of, yes. The thing is that there aren’t any five-seat commercial 4x4s anymore — the N1 certification loophole for that kind of car was closed off in 2018, so now five-seat SUVs pay a full rate of VRT. However, if you’re exempt from paying both VRT and VAT then one of those very cars (Toyota Land Cruiser, perhaps? Or maybe a VW Touareg?) would be an ideal car for you as you will be getting one at an effective 50 per cent discount compared to the rest of us. Well worth investigating.

Expert answer

Hi Ger,

It’s a tough car to value, the Amazon, not only because they’re so thin on the ground in Ireland, but also because they really, really, hold onto their value. I’d take a wild guess at a VRT charge of around €9,000 (based on a rough calculation of a €25,000 valuation), but Revenue could well take a different view. By the way, if you’re going to import one, do it before Jan 1st. The NOx emissions for a 4.2 diesel Amazon are 570mg/km, which means an extra VRT charge of €4,850...

Expert answer

Hi Gustavo,

Well, reliability and running costs are not necessarily the same thing. The ultimate in reliability is probably a Toyota Land Cruiser, but that’s hardly cheap to run or to tax… I think there’s a couple of good options here, though. Sticking with Toyota, the Auris is a solid bet, and even more so if you go for the Hybrid model, which will help keep your tax and fuel costs down. Get the Tourer estate model if you need maximum family space.

The Honda Civic is also a very good bet, and the 1.6 iDTEC diesel is probably the best model to go for to keep fuel and tax bills down. Again, if you want maximum space for the kids and their things, track down the (rather handsome) estate version.

Skoda’s Octavia is solidly reliable too (again, the Combi estate is the one to go for) and you can choose from 1.6 TDI diesel, or an excellent 1.2 TSI petrol turbo, both of which are frugal and tax-efficient. Just check its history to see if it’s been used as a taxi — many have been.

Expert answer

Hi Elizabeth,

It will depend on the model and the spec, but you’re looking at VRT in the region of €25,000.

Expert answer

Hi Al,

BMW, Audi and Mercedes don't do an in-house commercial option, but you can get an aftermarket conversion, of course.

One option worth looking at is the Jeep Grand Cherokee. A really nice car, good to drive and Agnelli Motors on the Naas Road in Dublin do a five-seat commercial conversion with prices starting around the €45k mark.

There's also the Toyota Land Cruiser 'Business' model, but it's a bit more expensive,  at €57k. Utterly indestructible though and hugely comfortable.

Just make sure you've properly taxed it if you're planning on using it for domestic or family motoring as the fines for using a commercially taxed vehicle for that are pretty stiff. 

Expert answer

Hi Dave,

The Land Cruiser is indeed getting a new 2.8-litre diesel engine, which is claimed to be nine per cent more efficient than the old 3.0. It has CO₂ emissions of 194g/km, 177hp and 420Nm of torque. Shared with Fiat though? No - Fiat does have its own 2.8-litre diesel, but it's a commercial vehicle engine, usually used in the Ducato van. For its passenger cars (Jeep Grand Cherokee, Maserati Quattroporte, etc.) the Fiat group uses a VM Motori built 3.0 V6 diesel.

Expert answer

Hi John,

The Q7 and BMW X5 would both be good choices, as would a Land Rover Discovery (although you'd definitely want to take out an aftermarket warranty on any of those three at that price level).

Better options are out there though. Volvo's XC90 is hugely spacious and built to last, but if you want something totally indestructible, track down a long wheelbase Toyota Land Cruiser.

Expert answer

Hi Ed,

Land Rover's quality has been getting better and better and it seems as if the current Discovery model has shaken off a lot of its reputation for weak gearboxes and electrical maladies. I think it's probably worth the punt, but there are two other good options - both the Mitsubishi Pajero and Toyota Land Cruiser are also available in 'business versions' that mean you can buy them for the price of a commercial but you get the back seats and luxury touches. That said, you'll have to tax them as a private car if you're going to carry the kids around - it's a €4,000 fine if you're caught with the incorrect tax.

Expert answer

Hi Peter,

As I guess you already know, Shane, Dave, Paul and myself from CompleteCar.ie are all on the APMP voting jury for Car of the Year, so we'll take this point by point if that's OK.

The Audi A3 Saloon was the model specifically being looked at, and while it's certainly at the pricey end of things for many families, more and more family buyers are being tempted in by the attractive repayments and resale figures offered by the German 'Big Three' premium brands. As for cabin and boot space, the A3 sits roughly between, for instance, a Golf and a Passat in this instance, and isn't far off the cabin space of  the current Audi A4. As a father of two, I've had my family out and about in various A3 models and can confirm that they're perfectly acceptably spacious.

It's a similar case for the Mercedes-Benz C-Class. Size-wise, it's pretty much spot on a rival for the Passat or Mondeo. Perhaps it's a little tighter inside, but not by much, and that's the price paid for a less space-efficient rear-wheel drive platform. Again, while it's at the expensive end of things for a family purchase, there are plenty out there defecting from the more traditional 'mass-market' brands such as Ford, Opel and Toyota to get themselves a slice of the premium action. Once again, it's often down to the tempting finance packages on offer.

As for the Outlander, it is, strictly in size terms, somewhat in-between things. Taking the BMW X5 as an example, it's slightly shorter (200mm) overall, but has a similar wheelbase measurement and it's slightly larger than the next BMW down, the X3. We judged that, given its overall exterior dimensions, its large boot space and the availability of a seven-seat version when specified with the diesel engine, that Large SUV was the best fit. A perfect fit? Perhaps not, but given the continual fracturing of the car market into ever smaller and more narrowly defined niches, it is close to impossible to find a perfect market segment for every car on sale without having an award 'for everyone on the audience'. We put the Outlander PHEV into the Large SUV category because we felt it would compete strongly there. Seeing as it took two awards home on the night (its PHEV drivetrain took the APMP Innovation Award) it looks like we were right.

The categorisation was discussed long and hard by the membership and somebody somewhere will always disagree.

Expert answer

Hi Michael,

Well, the simple secret is to buy very carefully and don’t touch anything that doesn’t come with a full and complete service history. Old Land Rovers and Range Rovers are always a bit troublesome (although much less so than they used to be), but a Touareg should be a solid choice. Of course, if you want ultimate reliability you should just buy a Toyota Land Cruiser...

Expert answer

Hi Eoin,

I hate to say it but an SUV may not be what you need. To get three kids in comfortably, you really need a car with three individual seats across the back and only the likes of the Land Rover Discovery or Toyota Land Cruiser have those - and they're big, heavy and expensive to run. 

 So you may need to look down the MPV route. Don't panic - it's not as bad as it sounds. Have a look for a nice Ford S-Max. Tonnes of room, extra seats in the (massive) boot and affordable running costs. 

That said, it depends on the age of your kids. If they're big enough to not need booster seats (or if only a couple of them still need one) that opens up your options a little. If you still fancy an SUV, try a Nissan X-Trail; spacious, reliable, good to drive.

Let us know what you go for

Expert answer

Hi Jim,

How long is a piece of string? Sorry, but it is actually a tricky question to answer because it kind of involves asking 'which Range Rover?' That is to say that Land Rover's build quality, while it has consistently been improving over the past decade, can still be a touch variable. Many Range Rovers will get through big mileages with no trouble, while others simply won't.

The good news is (and I'm talking about post-2002 models here) that generally Range Rover unreliability has gone from trouble with major items such as brakes and suspension to minor niggles involving electrical components. Basically, if you're buying a Rangie make sure all the buttons work as they should and then budget a substantial amount of money to fix them when they don't. Engines, gearboxes and other bits are generally fine as long as the car has been serviced fully and has history to back that up. You won't get the flawless reliability that you'd get from a Toyota Land Cruiser for instance, but Rangies are certainly more solid than some of the rumours would have it.

Expert answer

Hi Sean,

Watch for dodgy turbos, flaky electronics and issues with the brakes not being strong enough (more of a problem on the heavier V10 TDI to be honest). That 2.5 TDI engine does give pretty decent economy for a big 4x4 though, and it feels more wieldy and manoeuvrable than rivals such as the Land Rover Discovery or Toyota Land Cruiser.

Expert answer

Hi Ash,

It very much depends on your price bracket and what your requirements are in terms of size. If you want something small, cheap and fun to drive, why not try either a Nissan Juke or MINI Countryman? Need something with a bit more space and practicality? Nissan Qashqai then, or better yet, a Skoda Yeti. Want to get something with a lot more size and some proper 4x4 ability? Go for a Honda CR-V, a Hyundai Santa Fe (you can get those with seven seats by the way) or, a Nissan again, this time the under-appreciated X-Trail. Want something seriously big and impressive? Well, a Range Rover Sport is always a good buy but be sure to put aside plenty to cover the running costs. A Toyota Land Cruiser is rather less exciting to drive or to look at but its reliability is little short of legendary. Or, if you want something really cheap and old that can pack some abuse and come back for more, try either a Suzuki Grand Vitara (smallish) or a Mitsubishi Pajero (big). Both are reliable, both can off-road properly and both can be tracked down at bargain prices, as long as you buy according to condition, not age or mileage.

Come back to us if you need more help

Expert answer

Hi Ciaran,

Benefit in kind is, unfortunately, not a fixed figure and depends as much on your personal circumstances as it does the particular car. Have a look on the Revenue website to learn more, but you’re going to need an accountant.

As for tax on the vehicle itself, the VRT payable is 13.3 per cent of the purchase price and, taxed as a commercial, it’s €333 a year, but if you’re using it for any sort of social, domestic or pleasure driving then you’ll have to tax it as a private car, and that means €1,200 per year.

Expert answer

Hi Susan,

Wow, you're a glutton for punishment aren't you? You pretty much couldn't have picked two less reliable cars. The Discovery is best avoided. If you could afford to trade up to a third-generation model I'd say that's worth a go, as Land Rover was starting to get on top of its quality issues by then, but the old Series II is just bad news. Gearboxes go, electrics go and even the suspension can fail. I know what you mean about falling in love - it's happened to me too with old Land Rovers, but you're looking at a very high-maintenance partner there.

The Espace is a little better, but not by much. The diesel engines are very fragile - check for smoke, check for oil levels and if there are any signs of overheating, run don't walk away. Check anything with an electrical wire coming out the back of it too as it can all go wrong, although the electronic parking brake and electric windows are especially prone to wrongness. Also, keep an eye on the tyres. Espaces go through them like butter and 20,000km is about as much as you'll get out of a set.

If you really want a seven-seater that works properly, can I suggest either a Mitsubishi Pajero or Toyota Land Cruiser? Not as cool as the Discovery, but they won't let you down.

Expert answer

Hi Morgan,

Honestly, there is just nothing to look for on these cars, beyond the usual making sure the service history is complete and up to date, and checking underneath for signs of, ahem, over-enthusiastic off-roading. It is worth bearing in mind that these cars are bred for hard work and can get abused by former owners, but as long as you're happy with the history, all should be well. As for long or short wheelbase, it depends what you want it for. If you're planing on carrying kids or other rear seat passengers, then get the long wheelbase model, as the shortie is just a bit pointless in the back. And definitely go for automatic, it'll pay off come resale time.

Hope that helps

Expert answer

Hi Morgan,

There's no doubt that the Land Cruiser will be the more reliable of the two. Toyota's quality has dipped in some areas of late, but the Land Cruiser is still something of a halo model for the whole range. There is a good reason why Land Cruisers are the vehicle of choice in sub-Saharan Africa and other harsh environments and that's because they're built tough. The current model lacks a little in terms of its cabin appointments (certainly, the Audi feels far plusher) and it does roll a lot through the corners (again, the Audi is much better to drive), but it's superbly comfy, very spacious and you'll be giving it to your grandkids in your will. 

Mind you, the Audi is no shabby player when it comes to reliability, and only really excessive front tyre wear (it's been known to get through a set in as little as 8,000km) and some electrical niggles (watch for powered tailgate problems) seem to count against it.

Our instinct would still be to go for the Toyota though. The Q7 has an unfortunate whiff of the trendy, socialite, school-run SUV about it whereas the Land Cruiser is more appealingly rugged.

Hope that helps

Expert answer

Hi Donal,

The Discovery is one of our very favourite cars, especially for the way it can carry seven full-sized adults in luxury-car comfort down the motorway. With big mileage like that though you will be rocking up the fuel bills, as a 2.7-litre V6 diesel Disco will only get about 29mpg in normal driving conditions. That said, you won't get any better from any of its rivals, so there you go.

As for reliability, Land Rover has come on in leaps and bounds in this respect recently, but there's no getting away from the fact that its vehicles tend to be more fragile than the Japanese competition. Small electrical niggles are the most likely problems but both the gearboxes and the air suspension can give problems too and those are rather more serious issues. The V6 diesel engine is pretty solid though.

It would be worth checking out both a Toyota Land Cruiser and Mitsubishi Pajero too, but while both of those would be more likely to have better reliability, neither can hold a candle to the Disco's on-road refinement and comfort.

Let us know which way you go

Expert answer

Hi Siobhan,

The Audi should be pretty solid, but make sure you buy with a full service history. Ditto the BMW, but they do occasionally have turbo issues, so watch for that. The Land Cruiser is basically indestructible, and if it’s reliability you’re looking for is definitely the best of the three.

Expert answer

Hi Pat,

Well, it all comes down to taste, but generally speaking yes — it’s a fairly neutral colour and won’t have any serious effect on the resale value.

Expert answer

Hi Aidan,

Without knowing your budget and what your needs with regards to towing etc. are it's difficult to give a precise answer, but as a starting point, and in alphabetical order:

None of Audi's Q models are really suited to heavy off-road work, though the Q5 and Q7 are fine towing machines. Not that you'll find a Q7 with a manual gearbox.

Same story with BMW's X models. Fine for towing. You'll have to seek out an older X5 if you want a manual transmission though.

Citroen C-Crosser, Ford Kuga, Honda CR-V, Hyundai ix35: fine road cars.

Hyundai Santa Fe: depending on age and spec can be quite good off-road and as a tow car.

Hyundai Terracan: horrible beast of a thing, but it is big...

Hyundai Tucson: more car-like than most 4x4s.

Isuzu Trooper: hard as nails, durable workhorse.

Jeep Cherokee: good workhorse, but raucous on the road.

Jeep Compass: really not that great on the road despite its 'crossover' image.

Jeep Grand Cherokee: surprisingly good depending on age.

Jeep Patriot: a Compass with more upright bodywork...

Jeep Wrangler: tough, great off-road, but not so good on it.

Kia Sorento: first generation a tough tow car; latest more road-biased.

Kia Sportage: fine road car - especially the latest one.

Land Rover Defender: same comments as Jeep Wrangler above.

Land Rover Discovery: one of the very best all-rounders - newer versions way better.

Land Rover Freelander: good mix of on-road behaviour with all-road ability, but others at price better.

Range Rover line-up: luxurious regular model not bad off-road, Sport great to drive on-road and Evoque not really a 4x4 despite the badge.

Mazda CX-5: new SUV in the crossover mould - lovely on the road, where it should stay.

Mercedes-Benz M-Class: see BMW X5 comments.

Mitsubishi ASX/Outlander: very much road cars.

Mitsubishi L200/Pajero/Shogun: durable, strong, tough, but also rough and unrefined - proper 4x4 system though.

Nissan Navara/Pathfinder: see L200 etc. above...

Nissan Qashqai: a road car, even in 4x4 guise.

Nissan Terrano: old-school 4x4.

Nissan X-Trail: pretty good mix of attributes.

Opel Antara: road car - and not a good one.

Peugeot 4007, Renault Koleos, Skoda Yeti: just road cars.

SsangYong Actyon/Kyron/Rexton: rough and ready tow machines.

Subaru Forester: more a road car, though later one pretty good.

Subaru Outback/XV: road cars - nice ones.

Suzuki Grand Vitara: not bad as an all-rounder - relatively cheap and cheerful.

Suzuki SX4: car with 4x4 mechanicals.

Toyota Hilux/Land Cruiser: enviable reputation for toughness and reliability, though not very civilised.

Toyota RAV4: good road car, ok tow car.

Volkswagen Amarok: good all-rounder, though just a pick-up.

Volkswagen Tiguan: lovely road car, but most models so-so off-road.

Volkswagen Touareg: high quality car that's a good all-rounder.

Volvo XC60/XC90: good road cars - not for off-road.

So come back to us with more details and we'll talk you through a purchase.

Expert answer

Hi Oliver,

You can't go too far wrong with a Toyota Land Cruiser. Your budget should get you a 2006 version with four-wheel drive and there are plenty around. Mitsubishi Pajero also worth a look.

If you'd consider pick-ups there's the Mitsubishi L200, Nissan Navara, Toyota Hilux.

Come back to us with a shortlist if you want us to help you decide further.