Hi Margaret,

It will depend on the car, the engine, the CO2 figure and what price the Revenue Commissioners reckon it would sell for in the Irish market. Vehicle Registration Tax (essentially an import tax on cars) is calculated in bands, starting at 14 per cent of the price for the lowest-emitting vehicles, rising to 36 per cent for those cars with emissions above 225g/km. That percentage is taken from the Open Market Selling Price, which is what the tax authorities estimate the Irish market value of the car is, not the price you paid for it. Some don't like it, but there it is.