Hi Sam,

We can only do an estimated calculation based on our experience, but the final figure that Revenue comes up with might be wildly different, especially with cars that are less common.

First up, we need to get the Open Market Selling Price (OMSP), which is the price that Revenue thinks the car would sell for in Ireland. This is not the same as the price paid for the car. Hence, I'd suggest that the €23,000 you mentioned might be a little low. I'm going to work to a value of €25,000 for these calculations.

I believe that car's NEDC CO2 emissions rating is 158g/km, but Revenue will 'uplift' that to 193g/km as a WLTP-equivalent figure. That means a VRT rate of 37 per cent, which means €9,250.

Don't forget you'll have NOx levy on top of that to pay and, if it's coming from England, Scotland or Wales, customs duty and VAT, too.