Hi Brian,

First of all, it sounds like you're moving back to Ireland from the UK. If that's the case, you may well be eligible for Transfer of Residence rules according to Revenue and no VRT would be payable. Check out Revenue's website on that before you do anything else.

If that does not apply, then VRT will be 35 per cent of the Open Market Selling Price (OMSP), assuming the car has official CO2 emissions in the 171-190g/km range.

The OMSP takes a bit of guesswork on your behalf, as it's the value Revenue believes the car to be worth after registration in Ireland. If, for example, Revenue says that value is €25,000, then your VRT bill will be €8,750.

Don't forget the NOx levy above that and, if the car is coming from GB, likely the VAT and import duty as well.