Hi Finn,

Unfortunately, as that CO2 figure is pre-WLTP, Revenue will apply am 'uplifting' formula to it so it can be compared with the newer standard. This brings the car into the top VRT band of 41 per cent. 

That is calculated not on the price you pay for the car or the price it's advertised at, but at the so-called Open Market Selling Price (OMSP), which is a figure Revenue believes the car to be worth on the Irish market, fully registered. It's not easy to guess what that might be on rare cars such as the Cayman, but for the purposes of our calculations let's assume it's €60,000. 

At that OMSP the VRT would be €24,600. 

Coming from Northern Ireland, depending on the status of the car, you may not be liable for customs duty or VAT, but you will have to pay for the NOx levy as well as VRT.