Eoghan Kenny
Ceist:452. Deputy Eoghan Kenny asked the Tánaiste and Minister for Finance if a van is liable for VRT if it has removable seats; and if he will make a statement on the matter. [34157/26]
Amharc ar fhreagraTuesday, 12 May 2026
Ceisteanna (452)
Freagraí scríofa
The Finance Act 1992, as amended, sets out the rules governing vehicle registration and Vehicle Registration Tax (VRT). In general, the legislation obliges an individual who brings a vehicle into the State to register it within 30 days. Under the Act, VRT is charged on a vehicle at the time of registration in the State and depends on the category of the vehicle involved.
VRT on Category A vehicles (generally passenger vehicles) is assessed based on the value of the vehicle and its emissions levels for carbon dioxide (CO2) and nitrogen oxide (NOx). VRT on Category B vehicles (generally light commercial vehicles and motor caravans) is assessed on the value of the vehicle and its CO2 emissions. Heavier commercial vehicles, including lorries and buses, come within Category C, and are charged VRT at a flat rate of €200. Vehicles must have EU type approval which certifies that the vehicle model meets all EU safety, environmental and conformity of production requirements.
When a new vehicle is purchased, the motor dealer registers the vehicle at the point of sale and VRT becomes payable. A used vehicle imported into the State must be presented for registration within 30 days of its date of entry into the State at the National Car Testing Service (NCTS). The legislation provides that the appropriate category for VRT of a particular vehicle is determined at the time of its registration based on the vehicle’s technical categorisation under EU type-approval rules. Certain commercial vehicles are designed to carry both cargo and passengers and can qualify as either a Category A or Category B vehicle under Irish VRT law depending on the details of their technical specification, including whether the cargo and passenger areas are separate.
With regard to the vehicle referenced in the Deputy’s question, if the vehicle has not been registered in the State, the VRT will be assessed at the time of registration on the basis of the vehicle’s specific technical information provided. Information about vehicle registration and VRT is available on Revenue’s website at www.revenue.ie/en/vrt/vehicle-registration-tax/index.aspx
If the vehicle is already registered in Ireland, and it has been converted by the addition of seats, this should be declared to the National Vehicle Registration Tax Service (NVRTS), Revenue. The NVRTS will determine if additional VRT is due. Further detailed information with regard to declaration of vehicle conversions is available at www.revenue.ie/en/vrt/conversions/conversion.aspx