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Hi John,

You've asked solely about VRT, so we're assuming you're importing the car from the North, not England, Wales or Scotland. If it's not from the North, you'll have to pay VAT and customs duty as well as VRT and the NOx levy.

So, the price it is listed at means effectively nothing. Revenue will come up with its own OMSP (Open Market Selling Price), which it reckons it would sell for in Ireland at the time of the registration changeover. It's not easy to estimate what that would be. We'd guess €26,000.

A quick search shows that car's WLTP CO₂ rating at 147g/km (depends on which specific version of that car you are looking at), which means a VRT rate of 21 per cent. At an OMSP of €26,000, that means VRT of €5,460. The NOx levy will be on top of that.

Expert answer

Hi Kevin,

The best data we can find shows a figure of 116mg/km for the Ecomotive model or 105mg/km for the regular 1.6 TDI. This will vary depending on the version, but that's a good ballpark to work to.

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Hi Chloe,

Well, you don’t apply for it as such — car importers and dealers offer some discounts and trade-in boosters that are called ‘scrappage’ but which are only occasionally about properly taking old cars off the road. Really, they’re more about giving those drivers with older cars, who would be more likely to buy second hand, a small leg-up on their trade-in so as to bring them to the new car side of the showroom.  Incidentally, not all brands offer ‘scrappage’ deals and not all offer them at the same time. The last time there was an official Government-backed scrappage scheme was in 2010. 

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Hi Keith,

OK, this isn’t a normal import situation, clearly, so I would — first off — gather up every single piece of paper, receipt and email that shows how this all unfolded. Technically speaking, the regulations make no allowances for mechanical defects, and you should have booked the appointment for inspection and VRT valuation at the time in January. However, given that the defect would have materially affected the value of the car,  not to mention your consumer rights, you might be able to argue your case. Get on to Revenue straight away though. Any delay starts to look like you’re trying to pull a fast one. 

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Hi Catherine,

Yes, it will do as long as you get the conversion done before you import the car. Camper vans pay the same 13.3 per cent of Irish market value in VRT as regular vans, which is helpful, but you will need to make sure that your Caravelle is signed off by a ’suitably qualified individual.’ In other words, if you’ve done the work yourself, you may need to get it inspected  and approved by an official authority (a vehicle assessor who can check that it conforms to DVLA standards, for example) and make sure you have that paperwork with you when processing the import. Assuming that it passes muster in this regard, you’ll also qualify for cheap road tax — just €102 per annum for a camper van, regardless of size.  

However,  you do say that you’re ‘moving back to Ireland’ from the UK and bringing the car with you. That could mean that  you’re exempt from paying any VRT, once you can show proof of ownership (tax and insurance) for at least six months, as well as proof of change of address. Have a look at the Revenue.ie page here.

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Hi Séamus,

A CoC should (emphasis should) be easy to get. You could go back to the person you bought the van from and ask them from which Mercedes UK dealer it was originally purchased. That dealer should still have the original CoC on their files, as they were the original registrar of the vehicle when it arrived in the UK from the factory.

Alternatively, we’ve contacted Mercedes-Benz Irish importer, Motor Distributors Limited, and it says that it can get a duplicate of the CoC from Stuttgart, but that process costs €100 and would take 2-3 weeks. 

Expert answer

Hi Patrick,

OK, we THINK (emphasis on the think, as reliable NOx emissions for older vehicles are hard to come by) that the 1990s SL 320 had NOx emissions of around 177mg/km. Now, that’s a heck of a lot of NOx and would lead to a charge of €3,025 in just the NOx levy alone. However, the Revenue website says that "If satisfactory evidence of NOx emissions cannot be provided then maximum charges will apply.” And the good news is that the maximum charge for a petrol-engined vehicle is just €600, so as long as you can show that there is no reliable figure (and we doubt that there is) then you should be fine.

OK, we THINK (emphasis on the think, as reliable NOX emissions for older vehicles are very hard to come by) that the 1990s SL 320 had NOX emissions of around 177mg/km. Now, that’s a heck of a lot of NOX and would lead to a charge of €3,025 in just thew NOX levy alone. However, the Revenue website says that "If satisfactory evidence of NOx emissions cannot be provided then maximum charges will apply.” And the good news is that the maximum charge for a petrol-engined vehicle is just €600, so as long as you can show that there is no reliable figure (and we doubt that there is) then you should be fine.

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Hi Ian,

If the specific model isn’t shown, then you can make a rough back-of-a-napkin calculation based on the CO₂ emissions and the prices that such a car would sell for In Ireland. The 508 1.6 turbo GT-Line’s emissions of 125g/km put it into Band B1 for VRT, which means 18 per cent of the Irish market price. That price is a little difficult to calculate as most 508s sold here in 2019 were diesel, but values seem to run between €25,000 to €30,000 — so, splitting the difference, 18 per cent of €27,500 is €4,950. The NOx levy on top of that will only be €135. 

Obviously all of this is an approximation only.

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Hi Pat,

Yup, such are the vagaries of the CO₂-based tax system that we switched to in 2008. The idea was to reward those choosing vehicles with lower emissions, and that is often most starkly shown up when you start looking at older cars with larger engines versus newer models, which probably have much more power, but have smaller, more efficient engines. Of course there’s an argument that says that keeping an old car going, rather than buying a new one, is actually overall better for the environment, but that’s not going to wash with the tax authorities I’m afraid.

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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."