Hi Liam,

The big unknown is what OMSP (Open Market Selling Price) Revenue would put on it. That's very difficult to predict on niche cars such as this, but the VRT calculation works from that so we have to take a guess at it. Let's say €40,000. It's in VRT band 20 because of its high emissions, which means VRT of 41 per cent, or €16,400. On top of that, you'll have the pay the NOx levy, which will be €600 for that car. 

As that car was made in the UK then it should avoid the ten per cent import duty that would otherwise be payable.

We believe, however, that you will be liable for 23 per cent VAT - calculated on what the car cost you - unless you are buying it from Northern Ireland.