Expert answer

Hi Mary,

Rather bizarrely, there is no published rule on this situation as yet so electric vans are subject to the same annual motor tax as electric cars - i.e. €120 per annum.

Expert answer

Hi Danny,

First up, as a 2.0-litre van taxed for private use the annual motor tax would be €710. 

If you convert it to a camper and get it certified as that then the annual tax could drop to just €102.

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Hi Dan,

The rules from Revenue are clear: if a commercial vehicle is used for any private reason whatsoever, no matter how infrequently, it must be taxed for private use. If the X5 you are referring to is already registered as a commercial vehicle, then, bizarre as it sounds, the private motor tax will be determined based on the engine size - yes, even if it's a post-2008 model.

In the case of the X5, if it's powered by the popular 3.0-litre diesel engine, that would mean an annual motor tax bill of €1,494.

If you're thinking about buying a regular X5 and re-classifying it as a commercial, that would only be possible if the rear seats are removed permanently, and a bulkhead is put in place behind the front seats. Even so, it would have to be taxed privately if you intend to use it for any private reason.

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Hi John,

Yes, you just need to inform the motor tax office of the change of use of the commercial. The rate varies as it goes by the engine size of the vehicle in this case, odd as that seems. That's even for commercials that are newer than 2008. To see those rates, go to our Motor Road Tax Prices in Ireland Explained feature.

Expert answer

Hi Leona,

From what you've told us, the easiest thing to do here would be to change ownership of your relative's cars to you. This is simply a case of filling in section C on the back of the Vehicle Registration Certificate (VRC) for each of the vehicles and sending the VRCs off to the Vehicle Registration Unit (the address is on the VRC). This can be done online as well via www.motortax.ie.

When a vehicle changes hands, its tax arrears are wiped out, so you won't need to worry about that. And if you don't intend to use the vehicles for a time, you can declare them off the road using the Statutory Off Road Declaration (SORD). This can be done online at www.motortax.ie or at your local motor tax office.

Note: this must be done ahead of time, not after the fact, and can only be submitted for periods of up to 12 months (though it can be renewed).

That would avoid the need for motor tax if you're not using the vehicles or if you're in the midst of converting the Transporter, for example.

If that's not an option, then motor tax for the van in particular could be expensive as it will be taxed according to its engine size (read our Motor Road Tax Prices In Ireland Explained feature for full details).

In terms of insurance, multi-car policies are not common in Ireland, unfortunately, so you'll need to do some ringing around or employ the services of a good insurance broker. And be aware that it can be tricky to get private insurance on a commercial vehicle.

Come back to us if you want us to go into more depth on any of this.

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 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 Alexander,

We've looked those cars up. Both are BMW M140i with slightly different specification, but both powered by the same 3.0-litre petrol engine. 

Using Revenue's website to check the tax rates by reg does indeed show the discrepancy you've found and it suggests that the 171 car's emissions are in the 101-110g/km range, which is just impossible with that engine. We're not sure how that could have happened.

Someone somewhere put the wrong details in the system for that car. 

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. 

Expert answer

Hi Paul,

As a passenger vehicle, the VRT cost will depend on the Open Market Selling Price (OMSP) and the VRT band. The latter is determined by the CO₂ rating, which for that model means the highest with emissions of well over 191g/km. VRT is therefore 41 per cent of the OMSP.

Unfortunately, the OMSP is nothing to do with the price you pay for the car. It's the figure Revenue believes the car to be worth in Ireland. That's not very easy to guess at for a rare model such as the Defender. For the purposes of our calculations let's assume it's €40,000, but you may know Irish values of these cars better so adjust the figures accordingly.

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

You will also have to pay the NOx levy on top of that. This can be up to €4,850 for diesel models and unfortunately the Defender is likely to attract the top value.

Assuming the Defender was imported into Northern Ireland and used there by someone (i.e. not just a car dealer), then you should not be liable for VAT or customs duty, but you will need to be able to prove its status to Revenue when importing it.

Motor tax in Ireland will be at the top rate of €2,400 per year.

A few useful guides for you:

Motor Road Tax Prices in Ireland Explained
Guide to Importing a Car from Northern Ireland
How Much VRT is Paid in Ireland?