Hi Robert,

Most versions of that car will emit more than 191g/km of CO2 so they'll be in Band 20 for VRT, at 41 per cent of the OMSP. If the one you're looking at happens to be in the band below, then the rate is 35 per cent.

Now, as you probably know, the OMSP is the Open Market Selling Price, and that's the tricky thing to work out for rarer cars such as the Cayman as Revenue has not dealt with loads of them. We can make a guess at what OMSP Revenue will say the car is worth and for the purposes of this calculation I'd suggest in and around €65,000. Based on that, and a VRT rate of 41 per cent, the VRT would work out as €26,650.