Commercial Vehicle VRT Ireland 2026

Commercial vehicle VRT begins with the vehicle’s European type approval and physical characteristics. A van, crew cab, pickup, converted vehicle and motor caravan can follow different routes even when all are advertised as “commercial”.

Revenue uses WLTP CO₂ for new Category B vehicles and vehicles previously registered using WLTP. For a used Category B vehicle registered using NEDC, Revenue converts the figure before selecting the band:

The €200 Category B treatment is not a blanket van rate. Revenue states that some N1 vans qualify where they:

• Always had fewer than four seats.
• At any time had a laden mass greater than 130% of mass in service.

For some electric N1 vans, the mass threshold is greater than 125% of mass in service, alongside the fewer-than-four-seats condition. That electric N1 treatment applies from 1 January 2025.

If the vehicle fails the special N1 conditions, it does not become €200 merely because it is used for business. Check the ordinary Category B CO₂ route or whether seating/classification places it in Category A.

These are planning examples. Revenue/NCTS confirms classification, OMSP, emissions basis and the final amount at registration.

Revenue lists larger N2 and N3 commercial vehicles, agricultural tractors, M2 and M3 buses, and vehicles more than 30 years old at registration in Category C, with a fixed €200 VRT charge.

The age rule does not mean every vehicle marketed as “classic” automatically receives Category C treatment. Confirm the first-registration evidence and classification. Separate customs, VAT, roadworthiness and registration requirements can still apply.

Seat additions, seat removals, conversion to a motor caravan and conversion to certain N1 vehicles can trigger a Revenue declaration and a different VRT category. Revenue’s conversion process can require the registration certificate, CO₂ and NOx evidence, conversion invoices, declarations and photographs.

• Check the category shown at J1 on the registration certificate.
• Record the original seating and approved mass values.
• Keep itemised conversion invoices and specifications.
• Use Revenue’s current Declaration of Conversion form where required.
• Do not assume a converted crew cab retains the original commercial VRT treatment.

VRT is only one part of the import. A vehicle acquired in Great Britain can require customs duty and import VAT. A Northern Ireland purchase can avoid additional customs duty and import VAT only where Revenue’s current conditions and evidence are satisfied; it is not automatically exempt from VRT.

1. Confirm the exact type approval, seats and mass before purchase.
2. Obtain CO₂ evidence and identify whether it is WLTP or NEDC.
3. Check customs, VAT and Windsor Framework evidence for the actual movement history.
4. Estimate VRT using the likely category and a downside alternative category.
5. Book NCTS within seven days of arrival and register within 30 days.

• EU type-approval category confirmed.
• Number of seats from first registration confirmed.
• Laden mass and mass in service documented.
• OMSP researched for Category B planning.
• CO₂ testing basis and fuel type confirmed.
• Conversion history and current body type checked.
• Customs, VAT and NI evidence route confirmed.
• Estimate tested under both the expected and a less favourable category.
• Registration documents and deadlines prepared.