Hi Mike,

First of all, Lexus GS 300h hybrids from 2014 tend to be worth about €21,000 to €22,000. They emitted at least 110g/km of CO2, which places them (just) in Band A3 for VRT, incurring a bill of 16 per cent of the Open Market Selling Price (OMSP). However, bigger wheels will push them up into Band A4, or 17 per cent VRT. Therefore, on the smaller wheels, you’re looking at a VRT bill of between €3,360-€3,520, and on larger wheels it’ll be €3,570-€3,740.