Hi Owen,

Because of the high CO2 emissions, the VRT would be in the top band at 41 per cent. That's paid on the OMSP - the Open Market Selling Price - which is a value Revenue believes the car to be worth landed in Ireland. It is not linked to the price you actually pay for the car and it's very difficult to guess at what it would be for a rare car such as this McLaren. There is one similar model for sale on Carzone right now for just under €80,000. If the OMSP of the car you're looking at is deemed by Revenue to be €80,000 then the VRT bill would be €32,800.