Hi Philip,

If the car is coming from England, Scotland or Wales, you are likely to be hit with VAT at 23 per cent and import duty at 10 per cent, so watch out for that. Cars coming from Northern Ireland usually avoid those, assuming they conform to certain conditions.

You will have to pay VRT no matter where the car is coming from, and the NOx levy as well, though the latter will be minimal in comparison to the former. 

For the VRT estimate we need the CO2 emissions rating and the Open Market Selling Price (OMSP). The latter is a figure Revenue deems the car to be worth registered in Ireland, which is difficult to estimate for a relatively rare car. For the purposes of our calculations let's say it's €35,000, though you will need to make a call on that one yourself as you won't know that figure until the car is inspected at an NCT centre. You can appeal after paying the VRT...

I believe that car's official CO2 rating was 71g/km, but that's according to the old 'NEDC' test and Revenue will 'uplift' it to an equivalent WLTP rating. It works out as 109g/km, putting this car into Band 8, at 13.5 per cent.

With an OMSP of €35,000, the VRT would therefore be €4,725.