Category B
13.3% of OMSPCommon for many N1 vans (car-/jeep-derived). Minimum €125.
- Applied when Cat. C criteria aren’t met
- NOx levy does not apply
Van VRT Calculator helps business owners, tradespeople, and importers estimate Vehicle Registration Tax (VRT) on vans, light commercial vehicles (LCVs), and business imports. Vans are taxed differently from passenger cars — many qualify for a flat-rate VRT, while some car-derived or crew-cab models are assessed like passenger vehicles. Use this page to understand how Revenue classifies N1 vehicles, how UK vs EU imports affect costs, and when exemptions or reliefs may apply.
Calculate VRT for Your VanUnderstanding VRT
A quick, visual guide to categories, imports and special cases—without the jargon.
Common for many N1 vans (car-/jeep-derived). Minimum €125.
For qualifying goods vehicles, typically N1 vans with < 4 seats and suitable mass ratios.
If seating and cargo are one unit (e.g., second row of seats), treated like a passenger car.
Quick rule-of-thumb: N1 vans with ≤ 3 seats and a high laden-to-mass-in-service ratio often fall into Category C (€200); otherwise they’re usually Category B (13.3%). Final call is made at NCTS/Revenue inspection.
Disabled Drivers & Passengers Scheme: potential remission/repayment of VRT/VAT up to limits on qualifying/adapted vehicles.
Transfer of Residence (TOR): possible VRT relief when moving to Ireland, subject to conditions.
Category D (e.g., ambulances/fire engines): may be 0% VRT when type-approval and usage criteria are met.
Always verify at inspection. Revenue/NCTS decides final category/rate based on type approval, seats, partitions and mass data.
Real-world scenarios
Three common cases with the exact outcome, cost implications, and why the classification applies.
Panel Van • < 4 seats • N1
Estimated VRT
€200
Flat rate applies when goods-vehicle mass/seat criteria met
Van • < 4 seats • N1
Estimated VRT
€200
Flat rate for qualifying goods vehicles
Second row + cargo in one unit
Estimated VRT
CO₂-based (%)
Category A (passenger rules). No €200 flat rate.
2019 Ford Transit (GB)
New Berlingo (EU)
Crew-cab Passenger
* Duty rate depends on rules of origin/CN code; VAT is calculated on customs value. Final amounts confirmed at import/registration.
Estimate VRT for motorcycles using cc bands and age reductions.
Open calculator →It depends on classification. Many N1 vans are Category B (13.3% of OMSP, min €125). Vans meeting Category C criteria are charged a flat €200. The NCTS confirms your final liability at registration.
No. Only qualifying Category C goods vehicles get €200. Car-derived/jeep-derived vans are often Category B (13.3%).
Commercial N1 vans can be Category B or C depending on build/weights/seats. Crew cabs or passenger-style configurations may fall into Category A (car) with CO₂-based VRT and potential NOx.
Post-Brexit, yes in most cases — customs duty and 23% VAT at import may apply, on top of VRT at registration — unless you qualify for relief or tariff preference.
VRT is generally not reclaimable. Reliefs are limited (e.g., Disabled Drivers & Passengers Scheme). VAT treatment depends on your VAT status and how the van is used.
Depends on the exact layout. Many N1 six-seater crew cabs with a unified seating/cargo unit are treated as passenger (Category A) for VRT.