VRT and Import Paperwork

VRT applies when a vehicle is first registered in the State. For campervan buyers, the vehicle's classification, Revenue valuation, import route and paperwork all affect the result. This guide is a practical checklist, checked against Revenue guidance on 29 August 2026; use Revenue and NCTS for the decision on your specific vehicle.

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 registration is a legal requirement for a vehicle brought into the State for permanent use. Revenue says the NCTS appointment must be made within seven days of entry and registration completed within 30 days. Separate temporary-use rules can apply to qualifying foreign-registered vehicles; do not treat the 30-day registration deadline as a general visitor grace period.

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 (VRT Category B where it meets Revenue's criteria): A vehicle purpose-built or converted for living accommodation, with the fixed fittings Revenue requires. Motor caravans have a distinct VRT treatment from passenger cars; the exact classification and CO2-based rate must be checked for the vehicle.
• 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 foreign registration document is important, but it is not the only evidence Revenue may consider. Bring the original document, vehicle details and supporting conversion evidence to the NCTS appointment; the vehicle must match the documentation and Revenue determines the VRT treatment for the actual vehicle.

Revenue's motor-caravan criteria require a vehicle-specific assessment. The VRT manual describes fixed living accommodation including seating/table, sleeping, cooking and storage. Do not rely on removable camping equipment or an advert description; obtain the actual vehicle evidence and use Revenue's current guidance before purchase.

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 and categories can change. Revenue's current guidance says that Category B includes motor caravans and that, since 1 July 2025, the Category B rate is calculated by CO2 emissions. Use Revenue's tools and the vehicle's exact documentation before making a financial decision.

Motor caravans sit within Category B only where the vehicle meets the relevant classification. Revenue's current classification manual describes a motor caravan as an EU Category M vehicle with bodywork code SA and fixed living accommodation, including seating/table, sleeping, cooking and storage. Classification and the applicable rate should be checked from the exact vehicle record, not assumed from an advert.

For a private GB import, budget for import VAT and possible Customs Duty before VRT. Revenue says import VAT is calculated on the customs value, which normally includes purchase price, transport and insurance, plus any duty. Its UK-vehicle guidance notes that 10% duty applies to most vehicles unless a different treatment or origin relief is established. Get the treatment confirmed from the actual vehicle history; do not use a flat percentage from an older blog post.

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
• Examines the vehicle against the documentation supplied for registration
• Records the vehicle information needed for Revenue's assessment; registration can be refused where documents are missing or do not match
• 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)
• Any vehicle-specific evidence Revenue or NCTS asks for to support the proposed classification

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):

• Import VAT and any Customs Duty: vehicle-specific; calculate from Revenue's current GB/NI guidance before purchase
• VRT: verify the exact Category B classification and current CO2-based rate in Revenue's guidance; do not budget from an older flat-rate example
• NCTS inspection fee: check the current published fee when booking
• Transport to Ireland (if not driving): €0–€500
• Plates: ~€30
• VRT agent/customs agent (optional but recommended): €200–€500

Do not rely on a single generic total: the tax difference between a GB vehicle, a qualifying NI-history vehicle and an EU vehicle can be large. Build a written landed-cost sheet for the exact VIN and keep a contingency until Revenue confirms the classification and OMSP.