VRT and Import Paperwork

VRT (Vehicle Registration Tax) is charged on every vehicle registered in Ireland for the first time — including imports from the UK and elsewhere. For campervan buyers, the process is complicated by one critical question: is your vehicle classified as a motor caravan or as a commercial van? The classification determines the VRT rate, and getting it wrong is expensive and slow to correct. This guide covers the full process from initial research to Irish number plates.

What is VRT?

Vehicle Registration Tax is a tax levied by the Irish Revenue Commissioners on all vehicles that are registered in Ireland for the first time. It applies to:

• New vehicles being registered in Ireland for the first time
• UK vehicles being imported and registered (even if they've previously paid UK taxes)
• Vehicles from any other country being brought into Ireland permanently

VRT is not a one-time optional payment — it is a legal requirement. Operating a UK-registered vehicle on Irish roads beyond the 30-day grace period (which applies to visitors, not residents) is illegal and can result in the vehicle being seized.

The amount of VRT varies significantly depending on the vehicle type and category. For campervans, the categorisation is crucial and is covered in the next section. Always check current rates directly with Revenue.ie, as VRT rates and structures are adjusted in annual budgets and may have changed since this guide was written.

Motor caravan classification — the critical question

This is the most important section in this guide. The VRT rate applied to your vehicle depends entirely on how Revenue categorises it.

A converted T5 Transporter could be categorised as:

• A motor caravan (Category M): A vehicle purpose-built or converted for living accommodation, with minimum fittings as specified in EU Directive 2007/46/EC (cooking facility, sleeping accommodation, table, and storage). Motor caravans attract a specific VRT rate structure that is different from cars.
• A panel van / light commercial vehicle: If the vehicle's V5C/logbook says "panel van" and Revenue doesn't reclassify it, it may be assessed as a commercial vehicle rather than a motor caravan. This affects the VRT rate and may be more or less favourable depending on the specific calculation.

The classification Revenue uses is based primarily on the vehicle's documentation — the UK V5C logbook (the equivalent of an Irish VRC). If the V5C lists the vehicle as a "motor caravan," Revenue will generally treat it as one. If it lists "panel van" or "light goods vehicle," Revenue will assess it accordingly, even if the interior has been converted.

To be registered as a motor caravan in Ireland, the vehicle must meet specific standards set out in Irish legislation (SI 318/1992 and subsequent amendments). The NCTS inspector checks for these during the inspection. The basic requirements are: a sleeping area that converts from seating, a cooking facility, and storage — permanently fitted, not removable camp equipment placed in the van.

The OMSP valuation

OMSP stands for Open Market Selling Price — Revenue's own assessment of what your specific vehicle is worth in the Irish market. This is the value on which VRT is calculated.

Revenue sets the OMSP independently. They don't use what you paid; they use their own database of comparable vehicles sold in Ireland. If you paid £22,000 for a T5 campervan in the UK but Revenue's database shows comparable Irish vehicles selling at an OMSP equivalent of £27,000, VRT is calculated on £27,000.

Using the Revenue VRT estimator: Before you buy any UK vehicle with the intention of importing it, use the Revenue VRT online estimator at vrt.revenue.ie. Enter the UK registration number and the system returns Revenue's estimated OMSP and estimated VRT liability. This is an estimate — the final assessment at the NCTS inspection is the binding figure — but it's accurate enough for budget planning.

Contesting the OMSP: If you believe Revenue's OMSP is too high, you can challenge it. You need to provide evidence of comparable market prices (AutoTrader Ireland listings at comparable spec, condition, and mileage). This process is formal and takes time. Most importers accept the OMSP assessment; the dispute process is only worth pursuing when the differential is substantial.

The VRT calculation

VRT rates are set by the Irish government and change with annual budgets. The rate structure is complex and depends on vehicle category, CO2 emissions, NOx emissions, and OMSP. Always verify current rates with Revenue.ie before making any financial decisions based on VRT estimates. The figures below are indicative of the 2026 structure but are subject to change.

For motor caravans, VRT is typically calculated at a flat percentage rate of the OMSP, separate from the CO2-based car scale. This is generally (at time of research) a more favourable rate than the highest car VRT bands. However, because motor caravan OMSPs can be high, the absolute amount of VRT can still be substantial.

Post-Brexit customs duty adds to the cost for GB imports: approximately 6.5% of the customs value (broadly: purchase price), applicable when the vehicle doesn't qualify for 0% duty under the TCA Rules of Origin. Most VW Transporters built in Germany do not qualify for the 0% rate.

The NCTS inspection

The NCTS (National Car Testing Service) inspection for an imported vehicle is different from the standard NCT. When importing, you're booking a "VRT inspection" rather than a roadworthiness test. The NCTS inspector:

• Verifies the VIN (Vehicle Identification Number) against the documentation
• Takes photographs of the vehicle for Revenue records
• Inspects the vehicle to confirm its category (motor caravan, car, commercial vehicle)
• For motor caravans: checks that the habitation equipment (sleeping area, cooking facility, storage) is permanently fitted and meets the specification
• Records odometer reading
• Transmits data to Revenue, who then issue the VRT assessment

The NCTS inspection itself is not a roadworthiness check — it does not confirm that the vehicle is mechanically safe to drive. You will need a separate NCT (or the vehicle may still have valid NCT-equivalent UK MOT if it's recent). The standard NCT for your vehicle is a separate process done at its due date.

Book an NCTS appointment at ncts.ie. Availability varies by location and season; book as early as possible, ideally before the vehicle arrives in Ireland.

Step by step — the full process

Documents to bring to the NCTS inspection:

• UK V5C logbook (original, not a copy)
• Your passport or Irish driver's licence (photo ID)
• Proof of purchase (invoice from UK seller)
• Your Irish address documentation (utility bill, bank statement)
• Proof of any customs duty paid (if GB import)
• If the vehicle is registered as a motor caravan: any documentation supporting this (e.g. conversion certificate, gas safety cert)

Timeline and total costs

The realistic timeline from UK purchase to Irish registration is 4–8 weeks, depending on NCTS appointment availability, Revenue processing time, and whether there are any issues with the vehicle documentation or VRT assessment. In busy periods (spring and early summer), NCTS appointment waits can be 3–4 weeks. Book as early as possible.

Total additional costs on top of the vehicle purchase price (illustrative example for a €30,000 T5 campervan imported from GB):

• Customs duty (if applicable, ~6.5%): ~€1,950
• VRT (at motor caravan rate on OMSP — varies, typically 13.3% for motor caravans; verify current rate with Revenue): ~€4,000–€6,000 depending on OMSP assessment
• NCTS inspection fee: ~€80
• Transport to Ireland (if not driving): €0–€500
• Plates: ~€30
• VRT agent/customs agent (optional but recommended): €200–€500

Total additional costs: roughly €6,000–€9,000 in this example, on top of the purchase price. Whether this represents a saving over Irish market prices depends entirely on what comparable vehicles cost in Ireland at time of purchase.