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.

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 Claire,

For some vans the VRT is 13.3 per cent of the Open Market Selling Price, but for larger vans such as the Sprinter it should be the flat €200 rate.

As for the paperwork, ideally, you'd have the customs declaration paperwork for when the van entered Northern Ireland, but if that is not available then the vehicle registration certificate (V5C) showing previous owners and the van's MOT history should be sufficient to prove its use in the North since 2018. Get as much information and paperwork as possible from the seller.

Expert answer

Hi Ed,

The only tax rate that is exactly €400 is for cars registered between 2008 and 2021 with CO₂ emissions of 141-155g/km. If the car in question actually emits 199g/km then there does appear to have been a mistake made.

Unfortunately, that has no bearing on what would happen if you imported such a car yourself. In fact, if the 199g/km rating is according to the old “NEDC” system, then Revenue will uplift it to an equivalent WLTP figure for VRT and tax calculations. It comes out as 298g/km, meaning a potential €2,400 per year motor tax bill.

If the 199g/km is actually the WLTP figure, then the annual bill is a more palatable €790.

Expert answer

Hi John,

There's no way to know for sure the exact VRT due until the car is brought for inspection at an NCT centre after importing it. Even if the car appears on Revenue's site, there are disclaimers on there indicating that it's an estimate only.

To make your own estimate, you'll need to have the CO₂ figure of the specific car you're looking at and you'll need to guess what Revenue will say the Open Market Selling Price (OMSP) is for that car.

The latter is the figure Revenue believes the car to be worth as an Irish car selling on the open market today. It's not easy to estimate for a relatively rare model such as the A3 Cabriolet. We found one from 2014 listed on Carzone for about €16,000, which is probably as good a starting point as any.

Watch out with the CO₂ figure. The official figure for a 2014 car is likely to be according to the old “NEDC” system and unless a WLTP figure is available Revenue will use its “uplifting” formula to bring the CO₂ up. You'll find that formula in our Guide to Importing Cars from the UK page (it applies no matter where the car is coming from).

Once you have your CO₂ figure you can look up the VRT band and percentage on our How Much VRT is Paid in Ireland? page. The VRT due will then be that percentage of the OMSP.

The NOx levy is separate to this calculation – though payable at the same time. It's not so easy to look the NOx emissions up and hopefully the car in question has a certificate of conformity with the information on it. There's a bit about that on the Guide to Importing Cars from the UK page mentioned above that again applies no matter where the car is coming from.

Hopefully that all helps. If you want us to assist with the calculations, come back to us with as much detail as possible on the car in question.

Expert answer

Hi Hayley,

If the car was properly imported into the North by the current owner to be used in Northern Ireland (as opposed to being brought in for resale by a car dealer), and you can prove that, then no customs duty or VAT will be payable. If not, then VAT will indeed be 23 per cent, while customs duty is 10 per cent. Those will definitely be due if you bring the car from England, Scotland or Wales.

Either way you shouldn't have any VRT to worry about as there's up to €5,000 relief for cars worth less than €40,000 in Ireland.

Expert answer

Hi Chris,

Assuming the vehicles are registered in your name and you qualify for Transfer of Residence (ToR) relief, the following steps must be completed:

1 - Apply for ToR relief by following the steps on Revenue's Moving to live in Ireland from outside the EU page. After completing this, you'll receive a reference number or ToR approval letter, ensuring no customs duty or VAT are due. 

2 - Book an appointment at NCTS.ie to have the cars inspected. Even if eligible for ToR with no VRT due, you still need this step. You'll then get Irish registration numbers to get plates made. 

3 - Tax the cars on Motor Tax Online and the Irish registration certificates will come in the post. 

For the latter steps you'll need the following:

- Original V5C 'logbook' for the cars

- Proof of Irish address

- Photo ID

You should start the ToR process immediately as you are supposed to book an appointment with the NCTS within seven days of arrival in Ireland and then complete the process within 30 days.

One word of caution though, and perhaps it's worth a call to Revenue in Ireland on this, but the above guidelines are correct when bringing one car into Ireland that you own. There is no specific guidance in the public realm for bringing more than one vehicle with you. In theory it should make no difference how many cars you bring in, but it's worth checking that before you commit to the process to avoid unnecessary costs.

Do let us know how you get on.

Expert answer

Hi Alex,

I'm afraid VRT rates are the same regardless of where the car comes from. They apply to the first time a car is registered in Ireland

Expert answer

Hi Elliott,

We can help estimate, but remember some variables are beyond our control. You'll need the CO₂ rating for the VRT band and the OMSP (Open Market Selling Price), which isn't fixed or directly tied to your car's purchase price. It's Revenue's estimated selling price in Ireland and can be hard to predict. Also, if the car has many extras, Revenue will increase the OMSP.

I believe the CO₂ rating for that 4 Series should put the car into Band 9, at 15.25 per cent.

Taking €18,000 as the example OMSP, that would mean a VRT bill of €2,745.

Don't forget the NOx levy and, depending on where you're importing the car from, VAT and customs duty as well.

Expert answer

Hi Pat,

The price after incentives is €32,987 and the applied incentives include the full €3,500 SEAI grant and a VRT rebate. Adding back on the SEAI grant the price becomes €36,487, which is the price after the VRT rebate has been applied.

VRT is seven per cent of the Open Market Selling Price (OMSP). Working back from €36,487, therefore, the OMSP in this case would be €39,233.33, i.e. the price of the 2025 e-C4 Max with no grants.