Hi Keith,

With such a niche vehicle, it's difficult to take a guess at what Revenue will deem the Open Market Selling Price (OMSP) to be, though we did find a 2007 Focus ST on Revenue's VRT calculation so that can be used as a starting point. The VRT comes out as €1,259, with another €600 for the NOx levy. That VRT figure is based on Revenue's OMSP of €3,402 for the car, incidentally, so if you bring the car for inspection and it thinks it's worth more, then the VRT will go up, obviously. It's charged at a rate of 37 per cent on that car. 

And, if you're importing the car from England, Scotland or Wales, you'll also be liable for VAT and customs duty. Those don't apply to cars coming from Northern Ireland.