Expert answer

Hi Paul,

Revenue is likely to treat that vehicle as a company car – not a van – due to it having rear seats, a high specification and suitability for use as a regular car. That's irrelevant of what you actually do with it.

BIK is calculated using the Original Market Value (OMV), a percentage determined by the car's CO₂ emissions and the annual business mileage. In the case of the Amarok Aventura, the CO₂ is 267g/km, and the retail-on-the-road price is €76,820 before options.

Such a high emissions rating puts this vehicle into the highest band for BIK, category E, and the percentage then depends on the annual business mileage from a high of 37.5 per cent for up to 26,000km to a low of 15 per cent for over 52,001km (it's 30 per cent for 26,001-39,000km and 22.5 per cent for 39,001-52,000km). You must keep records.

Say for example you do 25,000km a year for business reasons. That means 37.5 per cent of €76,820 as the calculated “cash equivalent” (€28,807.50) and that is then added to your total pay from a tax calculation point of view.

You can bring that down by doing more business mileage or choosing a more efficient – or cheaper – vehicle.

There are plenty of other bits and pieces to take into consideration, so it's worth taking a look at Revenue's own Private use of employer provided vehicles page for up-to-date information.

Expert answer

Hi Eimear,

That would be technically possible, yes, but we'd expect it to be prohibitively expensive to do and rather pointless when there are so many examples of the Tiguan already available.

Expert answer

Hi Alan,

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

Expert answer

Hi Teresa,

There is certainly a move that way, though don't expect all models to change all at once. It would appear that the car makers (not just Volkswagen) have listened to buyers such as you and critics such as us on this, and there will be a gradual reintroduction of some physical switchgear. Organisations such as Euro NCAP and even the EU are closely monitoring this, too, so we have high hopes for a return to less reliance on touchscreens for basic tasks in a car.

Volkswagen's recent show cars that preview forthcoming production models - such as the ID.1 and ID.2 - have buttons as well as a touchscreen.

Expert answer

Hi Slawek,

We've found Revenue's VRT estimator to be lacking in a lot of ways and it certainly doesn't list all makes and models for all years.

Let's break down the figures.

First up, the NOx levy quoted by vrt.ie (€2,650) is actually the maximum possible charged for a vehicle with a diesel engine. Neither of the examples you provided will emit enough NOx to warrant that, though you will need to have proof of their official figure to avoid paying the maximum. We'd estimate that a NOx levy of about €250 is more realistic in this case.

Be careful with the CO₂ figures. The 164g/km rating quoted for the second vehicle appears to be the old NEDC figure and Revenue will actually apply an “uplift” formula (see our Guide to Importing Cars from the UK feature for that) to bring it up to an equivalent WLTP rating. It comes out as 204g/km, meaning VRT at 41 per cent.

In your first example, this appears to have been done already, resulting in the 215g/km rating.

In both cases, that would mean VRT at 41 per cent of the OMSP, the Open Market Selling Price.

Now this is where things become less clear. The OMSP is not the asking price of the car, or even the price you pay for it, but the value Revenue places on it as a vehicle registered in Ireland and on sale here. It's not easy to estimate for relatively rare vehicles. For the purposes of our calculation, let's say €45,000. At 41 per cent, the VRT on that would be €18,450.

Obviously that could go up or down depending on how much Revenue believes the vehicle is worth, but we're certain of the 41 per cent VRT rate, unfortunately.

Expert answer

Hi Diana,

The seven-seat EV market is tiny thus far and most of the vehicles are based on commercial vans. Here's a list in order of starting price:

• Citroen E-Berlingo, from €38,693 (as 'LWB' model)
• Opel Combo Life Electric, from €39,504
• Peugeot E-Rifter, from €39,600 (as 'long' model)
• Citroen E-Spacetourer, from €48,626
• Opel Combi Electric, from €49,068
• Peugeot E-5008, from €50,995
• Opel Zafira Life Electric, from €62,495
• Volkswagen ID. Buzz LWB, from €67,785
• Kia EV9, from €77,500
• Mercedes-Benz EQS SUV, from €114,111
• Volvo EX90, from €117,910
• Mercedes-Benz EQV, from €125,830

Expert answer

Hi Caoimhe,

You've not told us your budget, as that will be the limiting factor given how few cars there are that can hold three baby seats in one row. The previous-generation Peugeot 5008 could manage it, for example, while the Audi Q7 and Volvo XC90 can as well and so can people carriers such as the SEAT Alhambra or Volkswagen Touran. Unfortunately, all of those are cars that usually happen to have three rows of seating as well so they may not appeal to you at all.

If you can get by without ISOFIX in the middle seat then you may find some wider cars can accept your three child seats, but it'll be a case of going to try them out for size with your seats in tow, as there's such variety between baby seats and the space between the buckles in the middle of the back seat of a car.

Ones that come to mind include the Skoda Superb and Volkswagen Tiguan, along with the new Cupra Terramar, for example.

If you want to come back to us with your budget and whether you're going new or used, we can try to come up with a few other potential candidates.

Expert answer

Hi John,

In theory there's no reason why you could not do this. The taxation is a little different and there's a commercial vehicle equivalent to the NCT, but no legislation preventing a private individual from buying and driving a commercial vehicle.

However, anecdotal evidence suggests that it's not all that easy for private individuals to find insurance for such vehicles. Do some ringing around on that before you commit to buying and if you have no luck talking to the insurers directly then consider employing the services of an insurance broker.

Expert answer

Hi Lorraine,

There really is a lot of choice out there, but we will try to help you narrow things down.

With your car as a trade-in, and the €16,000 budget on top, we'll look for cars up to about €27,000.

First up, narrowing the search to automatic SUVs post-2021 really limits your options to the Nissan Qashqai, which isn't very powerful, the Peugeot 3008 (which is quite rare) or the Skoda Karoq and Volkswagen Tiguan. The latter two are potentially worth a look as they're built on much the same underpinnings as your Ateca and their 2.0 TDI engines have plenty of go. There aren't many of them about with automatic gearboxes though.

Removing the constraint on that opens up the options considerably and one car that stands out for us right away is the Mazda CX-5. It's perhaps not as common as some others, but it's great to drive in particular and it should tick all your other boxes. Try to get hold of one to test drive for yourself.

A newer Ateca is of course an option, and we're big fans of the SEAT, but all the newer ones we found haven't a very powerful engine.

The Peugeot 3008 is another car we like and would encourage you to try it out for size. There are plenty of them about with a manual gearbox.

All of these should have the niceties you're looking for as well.

Come back to us if you need help narrowing your search further, or if you want our opinions on any other alternative to the above.

Expert answer

Hi Neil,

For cars, the motor tax band is determined by the CO₂, as you said, but for vans it works differently. When a van is used purely for commercial reasons it's a flat rate of €333, but if the van is actually to be used for any private reasons, it has to be taxed as a private vehicle.

And for some bizarre reason, the rate it is then taxed at is determined not by its CO₂ rating, but by its engine size. Hence the weird situation you've described above where the Peugeot van's engine (1,501-1,600cc in size) means it costs €514 a year to tax for private use, while the CO₂ emissions of the Rifter (141-150g/km) mean it only costs €270 a year. 

Hopefully that explains what's happening anyway, weird as it seems.