VRT Checker for Commercial Vehicles in Ireland
Type the UK or NI plate of the commercial vehicle you're considering, or pick make / model / year. The checker confirms whether the vehicle qualifies as Category B (€266 minimum, 8 % or 13.3 % of OMSP), Category C (flat €200), or risks reclassification as Category A (full passenger car rates), then returns your full VRT estimate. Pre-purchase VRT check for any van, crew cab or light commercial.
Built specifically for commercial vehicles, not a car calculator that tries to handle vans as an afterthought.
8 / 13.3 %
Cat B CO₂ rates
€266
Cat B minimum
€200
Cat C flat rate
Why a Dedicated Commercial Vehicle Checker
Generic VRT calculators (ROS, MotorCheck, VRT.ie, Cartell) are built primarily around Category A passenger cars. They handle commercials as a secondary case, and the result is consistently the same complaint from importers : the rate returned doesn't match the rate Revenue actually applies at NCTS.
The reason is that commercial vehicles aren't taxed by the standard CO₂ band → OMSP percentage logic that drives Category A. They follow Category B (vans up to 3.5 tonnes) or Category C (heavier commercials) rules, which were substantially revised on 1 July 2025. Most online sources still display the pre-July 2025 rates, including the now-obsolete €125 minimum and the single 13.3 % rate. Our checker uses the current 8 % / 13.3 % split based on CO₂ and the current €266 minimum, both verifiable against revenue.ie.
VRT for Commercial Vehicles — The 2026 Rules
Three categories cover essentially every commercial import.
Category B — Light commercials and vans (up to 3.5 tonnes)
Since 1 July 2025, Category B rates depend on the vehicle's CO₂ emissions :
| WLTP CO₂ (g/km) | Rate | Minimum |
|---|---|---|
| 0 up to and including 120 g/km | 8 % of OMSP | €160 |
| More than 120 g/km | 13.3 % of OMSP | €266 |
This covers : N1 vans (most Transit, Sprinter, Vivaro, Custom and similar), car-derived vans (Caddy, Kangoo, Berlingo van versions), jeep-derived vans (Land Rover Defender Hard Top, Discovery Commercial), and motor caravans.
The 8 % rate introduced in Budget 2025 is designed to incentivise lower-emission commercial vehicles. For a typical low-CO₂ light van, this means the VRT bill effectively halves compared to the pre-July 2025 regime.
Category C — Heavier commercials and specific N1 cases
Category C attracts a flat €200 charge regardless of OMSP, CO₂ or value. It covers :
- Larger commercial vehicles : EU classification N2 and N3 (lorries, large rigid trucks)
- Agricultural tractors
- Buses : EU classification M2 and M3
- Vehicles more than 30 years old at the time of registration
Some N1 vans also fall into Category C (and pay the flat €200) if they meet both of these conditions :
- they have always had less than 4 seats, and
- at any stage of manufacture, the technically permissible maximum laden mass is greater than 130 % of the mass in service
This exception is why some single-cab work vans pay €200 instead of being calculated on OMSP — a significant saving on a high-value chassis. Note for electric N1s : since 1 January 2025, the laden mass threshold drops to 125 % (instead of 130 %), so an electric van is more likely to fall into the €200 flat-rate Cat C than its diesel equivalent.
Category D — Fully exempt
Refuse carts, sweeping machines, fire engines, road rollers, and vehicles used exclusively for the transportation of road construction machinery pay no VRT at all.
Crew Cabs — The Single Most Common Pitfall
Crew cabs are the borderline case where VRT estimates go most badly wrong.
A crew cab (double-cab pickup like a Mitsubishi L200, Ford Ranger Wildtrak, Toyota Hilux Invincible, or Volkswagen Amarok with rear seats) looks like a commercial vehicle. From the V5C, it is registered as N1. But Revenue's classification at registration depends on the physical configuration on the day :
- Cargo space genuinely separate from passenger space (with a fixed partition between front and load area) → likely Category B at 8 % or 13.3 %
- 4+ seats with no proper partition between passengers and load area → Category A rates apply (passenger car bands, 7 % to 41 % of OMSP)
The financial gap between these two outcomes is significant. A €40,000 crew cab classified as Cat B at 13.3 % attracts €5,320 of VRT. Reclassified as Cat A at the typical 25 % - 30 % band a heavy diesel pickup falls into, the same vehicle attracts €10,000 to €12,000.
The 2025 Oireachtas Tax Code debate clarified that Revenue's working definition focuses on whether the cargo area is structurally and physically separate. In practice, Revenue typically looks for a fixed metal or solid panel partition rather than a mesh net or flexible cover. If you're importing a crew cab, photograph the partition (or absence of it) before booking your NCTS appointment. If there's no partition, budget for Category A rates and re-run the checker on that basis.
NOx Levy on Commercial Vehicles
NOx applies fully to all Category A vehicles, but its treatment for commercials is more nuanced. For pure N1 vans homologated as commercials from new, NOx generally isn't a separate line on the VRT bill. For a vehicle originally homologated as a passenger car and later converted to commercial use, the NOx component may apply at the same 3-tier scale as cars (€5 / €15 / €25 per mg/km).
In all cases, Revenue verifies the NOx figure on the Certificate of Conformity. If the COC is unavailable, Revenue applies the default maximum : €4,850 for diesel vehicles, €600 for all others. Get the COC into your import paperwork before NCTS — without it, the NOx exposure on a converted commercial can dwarf the VRT itself.
Worked Example — 2020 Ford Transit Custom 280 L1 Trend, UK Import
A representative import scenario for a single-cab N1 van. Figures use the official Revenue rates in force from 1 July 2025 (Category B revised table). The OMSP and emissions shown are illustrative for a clean low-mileage example of this configuration ; Revenue's actual values are confirmed at registration.
| Vehicle inputs | Value |
|---|---|
| Make / model | Ford Transit Custom 280 L1H1 Trend, 2.0 TDCi 130PS |
| First registration | September 2020, United Kingdom |
| Body / configuration | Single-cab panel van, 3 seats, fixed cargo partition |
| WLTP CO₂ | 169 g/km |
| OMSP (illustrative) | €17,500 |
| Calculation step | Result |
|---|---|
| VRT category | Category B (N1, ≤3.5 t, single cab with separate cargo space) |
| CO₂ rate (>120 g/km) | 13.3 % |
| CO₂ component : 13.3 % × €17,500 | €2,327.50 (above the €266 minimum) |
| Total VRT due | €2,327.50 |
Reading the result. A 169 g/km diesel van sits in the 13.3 % bracket. Below 120 g/km — which an electric or low-emission diesel Transit Custom can hit — the same OMSP would attract 8 % × €17,500 = €1,400, a saving of €927.50. This is precisely why the Budget 2025 split was introduced : to nudge commercial fleet importers toward lower-emission vans.
If the same Transit Custom were imported as a double-cab with 6 seats and no fixed partition between passenger and load area, the classification call shifts to Category A. At a typical 30 % CO₂ band rate (the bracket a 169 g/km diesel falls into), the calculation becomes 30 % × €17,500 = €5,250 + a NOx levy on top.
Pre-Purchase Checklist for Commercial Imports
Run through these five checks before paying a deposit on any UK or NI commercial :
-
1
Confirm category before purchase
Use the checker above with the exact configuration. If the result is borderline between Cat A and Cat B, the vehicle is risky — assume the worst case in your budgeting.
-
2
Verify the V5C body type
UK V5C lists "Body Type" — "Panel Van" and "Light Goods Vehicle" are reliable Cat B candidates. "Pick-up" is borderline. "MPV" or "SUV" classified N1 is high-risk for Cat A reclassification.
-
3
Photograph the partition
If applicable to your vehicle type — see crew cab section above.
-
4
Get the Certificate of Conformity
Required to confirm the WLTP CO₂ figure that determines the 8 % vs 13.3 % bracket, and to avoid the maximum default NOx charge.
-
5
Check VAT recoverability separately
If you're VAT-registered for business and the vehicle will be used commercially, VAT on the import (currently 23 %) may be recoverable on your VAT return — but only if the vehicle qualifies. Verify with your accountant before assuming.
Frequently Asked Questions
How does commercial VRT compare to passenger car VRT?
Substantially lower for most imports. A Cat B van pays 8 % or 13.3 % of OMSP versus a Cat A car which can hit 41 %. On a €20,000 base, that's roughly €1,600 - €2,660 of VRT for a van versus €1,400 - €8,200 for a car depending on its CO₂ band.
What about importing a commercial vehicle from Northern Ireland?
NI imports under the Windsor Framework are exempt from customs duty if the vehicle qualifies (genuinely registered and used in NI before sale, with proof). VAT treatment depends on the vehicle's VAT history. The VRT calculation itself is identical to a GB import — the savings come from the surrounding charges, not from VRT.
Can I appeal if Revenue classifies my crew cab as Category A?
Yes. After paying the higher VRT, submit an appeal to Revenue with photographic evidence of the partition, the V5C "Body Type" entry, and any homologation documents from the manufacturer. If unresolved, the appeal can be escalated to the Tax Appeals Commission. Successful appeals do happen, particularly when the partition is well-documented.
Will Revenue accept this checker's output at NCTS?
No online estimate is binding on Revenue. The checker is for budgeting and pre-purchase decision-making. The final VRT — and crucially the category classification — is confirmed only at physical NCTS inspection.
Do I need any specific paperwork for a commercial registration?
The same standard VRT registration forms apply (vehicle purchase details), with commercial-specific data captured in the vehicle details section : N1 classification, mass in service, technically permissible laden mass, body type. The COC and V5C are mandatory ; for crew cabs, photographic evidence of the partition is strongly recommended.
Are motor caravans in Category B too?
Yes. Motor caravans and motorhomes fall under Category B and follow the same 8 % / 13.3 % split based on CO₂. The OMSP for motor caravans is typically determined on a case-by-case basis by Revenue rather than from the standard public valuations database.
How accurate is the checker's category classification?
For pure single-cab N1 vans and clear Cat C cases, very high. For crew cabs and borderline N1 configurations, the checker returns the most likely category based on the data you provide, but Revenue's final call at NCTS depends on the physical inspection. Build the higher-rate scenario into your budget when the checker flags a borderline case.