Hi Sam,

It's a tricky thing to estimate for rare cars, and of course our estimate is just that - Revenue may come up with a completely different figure. It all hinges on the Open Market Selling Price (OMSP) that Revenue deems the car to be worth in Ireland. 

However, there was no diesel hybrid model. There was a diesel and there was a hybrid. They have different CO2 emissions, though I suspect that, once you add Revenue's 'uplift' equation, they will both fall into Band 20 for emissions of over 191g/km, which means 41 per cent VRT. If the car's OMSP according to Revenue is, say, €35,000 (and it might be more), then the VRT would be €14,350.