Hi Daniel,

Generally, N1 commercial vehicles attract VRT of 13.3 per cent of the Open Market Selling Price (OMSP - as determined by Revenue). However, many are determined to be Category C vehicles with VRT of just €200. Here's the definition from Revenue:

"However, certain vehicles, that at all stages of manufacture are classified as EU Category N1 vehicles with less than 4 seats, and have, at any stage of manufacture, a technically permissible maximum laden mass weight that is greater than 130% of the mass in service of the vehicles with bodywork in good running order, and are designed and constructed for the carriage of goods with a maximum mass not exceeding 3.5 tonnes, are VRT Category C and are charged VRT of €200 subject to the correct documentation accompanying the vehicle."

To break that down, the "mass in service" is just the kerb weight of the vehicle plus 75kg for the driver. The kerb weight of that vehicle is about 1,850kg, so the mass in service is about 1,925kg. 

The "technically permissable maximum laden mass weight" is 2,900kg for this van, which is comfortably more than 130 per cent of the mass in service. 

Hence the VRT bill should be just €200.

The NOx levy does not apply to commercial vehicles. 

The CO2 rating of this vehicle is irrelevant.

Unfortunately, you are likely to have to pay import duty at 10 per cent and VAT at 23 per cent.