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
Calculate Vehicle Registration Tax (VRT) for vans, light commercial vehicles (LCVs), and crew cabs in Ireland using 2026 rates. Determine if your vehicle qualifies for the €200 flat rate (Category C) or 13.3% of OMSP (Category B).
Verified by VRT Calculator Ireland Research Team
Irish Tax & Import Experts | Updated Feb 2026
Most large commercial vans (3 seats or less, separate cargo area) pay a flat VRT rate of €200 (Category C). Smaller car-derived vans or those not meeting weight/size criteria pay 13.3% of OMSP (Category B). Crew cabs with passenger seating often pay full passenger VRT based on CO₂ emissions.
Based on official Revenue.ie VRT rates and valuation methods.
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.
| Feature | Category C (€200) | Category B (13.3%) |
|---|---|---|
| Seating | Max 3 (including driver) | Variable (usually ≤ 3) |
| Partition | Full-height required | Required |
| Load Area | > 45% of Wheelbase | No minimum % |
| Gross Weight | Reference Mass / Laden Mass ratio | N1 classification |
Pure commercial focus and high wheelbase ratio make this a safe Category C (€200) bet.
Large load area ensures it comfortably meets the 45% rule for flat-rate VRT.
Excellent commercial dimensions, qualifying for the lowest registration tax tier.
The premium workhorse. High OMSP doesn't hurt when you only pay €200 VRT.
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
GB import • Cat. CEstimated VRT
€200
N1, ≤ 3 seats, strong laden/mass-in-service ratio → Cat. C eligible. Flat €200 replaces 13.3% OMSP route.
Van • < 4 seats • N1
EU import • Cat. BEstimated VRT
13.3% of OMSP
Load area falls short of the 45% wheelbase rule, so the van is classified Category B rather than C.
Panel Van conversion • N1 crew cab
Category AEstimated VRT
CO₂-based
Qualifies as goods vehicle (N1, seats & mass criteria) in some builds, but unified seating/cargo layouts are usually treated as passenger (Category A) with CO₂-based VRT.
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.
To qualify for the €200 Category C rate, the length of the cargo floor must be at least 45% of the wheelbase. If it's less, the van typically falls into Category B (13.3% of OMSP) unless other specific weight criteria are met.
Category C electric vans pay the flat €200 rate. Category B electric vans pay 13.3% of OMSP. Some weight allowances apply for battery weight when determining classification.
For used imports, you generally need to book a CVRT (Commercial Vehicle Roadworthiness Test) shortly after registration. You cannot tax the vehicle commercially without a valid CVRT pass statement.