Hi Wojciech, 

The VRT is based both on the CO2 rating and the OMSP (Open Market Selling Price). It's safe to say that the Boxster will be in the top VRT band, at 41 per cent, for cars with CO2 emissions of 191g/km and higher. 

The OMSP is not the price you paid for the car, but the price that Revenue believes the car is worth in Ireland. It's not always easy to estimate, especially for a niche car such as the Boxster. 

Taking an estimate of €10,000, the VRT would be 41 per cent of that, or €4,100.