Buying a Commercial in Northern Ireland, Registering in the South

tf2

Hi,

Question about registering a commercial vehicle from northern Ireland.

I have a 2013 1.6 TDI Caddy lined up. I'm VAT registered so I won't have to pay vat on the purchase. The dealer told me that the Irish VRT on a commercial vehicle is a standard fee. I thought it was a percentage of the vehicle open market value instead of a set price?

Anyone know what the story is? Or has anyone bought something similar and if so what did it work out at?

Cleveland Hot Pocket

It used to be 200 euro VRT, now it is approx 13% of the revenue value, for LGV's that are under 3.5tonnes GVWR
For HGV (Anything over 3.5tonne GVWR) it is still the fixed fee.

R.O.R

Cleveland Hot Pocket wrote: »

It used to be 200 euro VRT, now it is approx 13% of the revenue value, for LGV's that are under 3.5tonnes GVWR
For HGV (Anything over 3.5tonne GVWR) it is still the fixed fee.

It's still 200 On new commercials, is it different on imported, used commercials?

mickdw

What is the exact rule?
Caddy and partners etc are 200 euro.
Commercial jeeps seem to be 13 percent

eire-kp

200 for a caddy/berlingo sized van

tf2

eire-kp wrote: »

200 for a caddy/berlingo sized van

Using the VRT calculator on ww.ros.ie a caddy/berlingo is coming up as having a VRT of around €2500. Thats calculated at 13.3%.

Anyone know when exactly this change was made?

mickdw

tf2 wrote: »

Using the VRT calculator on ww.ros.ie a caddy/berlingo is coming up as having a VRT of around €2500. Thats calculated at 13.3%.

Anyone know when exactly this change was made?

They are definitely 200.

Cleveland Hot Pocket

R.O.R wrote: »

It's still 200 On new commercials, is it different on imported, used commercials?

I thought it was 200 on commercials but a thread here showed me to be wrong.
If you go to the revenue site in the VRT section it shows that the only exemption to VRT is 200 for >=3500kg commercials, <3500kg is a flat rate of 13.3%

R.O.R

Cleveland Hot Pocket wrote: »

I thought it was 200 on commercials but a thread here showed me to be wrong.
If you go to the revenue site in the VRT section it shows that the only exemption to VRT is 200 for >=3500kg commercials, <3500kg is a flat rate of 13.3%

I've got VRT receipts in the past month, for <3500kg commercials, with €200 VRT charged, so the Revenue website isn't correct.

Cleveland Hot Pocket

R.O.R wrote: »

I've got VRT receipts in the past month, for <3500kg commercials, with €200 VRT charged, so the Revenue website isn't correct.

I'd say it was more likely that you were charged the incorrect amount (200 instead of 13.3%) so I would keep schtum if I were you

R.O.R

Cleveland Hot Pocket wrote: »

I'd say it was more likely that you were charged the incorrect amount (200 instead of 13.3%) so I would keep schtum if I were you

I really doubt that. :rolleyes:

On multiple occasions?

On multiple different, ,500km commercial vehicles?

A quick look at the Revised EU classification of vehicles (http://www.revenue.ie/en/tax/vrt/revised-vehicle-classification.html) the Category N1, that at all stages of manufacture has had less than 4 seats) is eligible for €200 VRT.

Category N1 vehicles that have 4 or more seats, are at 13.3%.

These VRT rates are also backed up by manufacturer published price lists for the different types of commercial vehicles - i.e. the New Kuga commercials, where there is a 2 Seat (€200 VRT) and 4 Seat (13.3% VRT) option.

Cleveland Hot Pocket

No need for the rolleyes.
I thought the same as you until a thread here proved me wrong.

Marcusm

This is the post 2011 categorisation. HAs it been changed again?

Surely it's a question of whether it is VRT category B or C; the definitions of which are :

VRT Category B

Category B vehicles include certain car-derived vans and jeep-derived vans.

The rate of VRT applicable to Category B vehicles, subject to a minimum VRT of €125, is 13.3% of the Open Market Selling Price (OMSP).

VRT Category C

Category C vehicles include larger commercial vehicles, agricultural tractors and buses with a minimum of 10 seats including the driver’s seat.

In EU terms, Category C vehicles include N2 vehicles (over 3.5 tonnes and under 12 tonnes in weight), N3 vehicles (over 12 tonnes in weight), M2 vehicles (under 5 tonnes in weight, with a minimum of 10 seats including the driver’s seat) and M3 vehicles (over 5 tonnes in weight, with a minimum of 10 seats including the driver’s seat).

Category C vehicles also include vehicles which are shown to the satisfaction of Revenue to be more than 30 years old at the time of registration. These vehicles, on request, can be issued with a "ZV" licence number. Details in relation to the prescribed format of registration plates are available in the information leaflet Format of Registration Plates.

As on and from 1 May 2011, vehicle registration tax on the registration of Category C vehicles increases from €50 to €200


Category B includes N1 vehicles under 3.5tonnes plus post manufacture modified cars and "jeeps".

CAtegory C includes larger N1 vehicles etc.

Cleveland Hot Pocket

Thanks Marcusm.
That shows what I was saying re 13.3% for under 3.5 tonne commercials.

mickdw

Cleveland Hot Pocket wrote: »

No need for the rolleyes.
I thought the same as you until a thread here proved me wrong.

Small vans are being charged 200 across the board.
Id like to know why the vrt site gives those figured though.

Marcusm

Cleveland Hot Pocket wrote: »

Thanks Marcusm.
That shows what I was saying re 13.3% for under 3.5 tonne commercials.

Thanks but ROR is in motor industry and like him I'm surprised that the manufacturers price lists would include inappropriate VRT rates so maybe there have been changes (I can find none in the intervening Finance Acts) that are not updated on Revenue's website.

R.O.R

Marcusm wrote: »

Thanks but ROR is in motor industry and like him I'm surprised that the manufacturers price lists would include inappropriate VRT rates so maybe there have been changes (I can find none in the intervening Finance Acts) that are not updated on Revenue's website.

Publicly available price lists don't have the VRT amounts on. The ones I get do though.

Marcusm wrote: »

This is the post 2011 categorisation. HAs it been changed again?

http://www.revenue.ie/en/tax/vrt/revised-vehicle-classification.html is the revised classification for Commercial vehicles, but it's as clear as mud. What appears to be happening, based on the VRT amounts charged for various different LCV's, is that everything is being charged depending on what category it would have been on the old B or C classification.

I checked a couple of VRT receipts. Both were down as N1 for the EU Vehicle Classification, but a Vivaro was €200 and a Kuga Utilty was 13.3%. There's nothing on the VRT receipt to give any real difference between them.

Drummerboy08

Was it not always the case that a car derived commercial always attracted more VRT? I know the old cat b rules had something to do with that also.

I haven't worked with commercials in a while so that may have changed since.

kkelly77

So where does this new system put commercial car vans, the likes of Focus, Corolla etc?

osheen

kkelly77 wrote: »

So where does this new system put commercial car vans, the likes of Focus, Corolla etc?

Car vans ( car derived vans ) are 13.5 , as are crew cabs .

Where a vehicle is primarily designed as a van ie caddy , berlingo etc its flat 200 euro
Just brought in 2 caddys from N.I on thursday .

darg

AFAIK it has to to with the size if the load area. A focus/golf size van is 13.5% as the area is under the required load area (cant remember the exact area required). A LWB two seater landcruiser is €200 to vrt but a SWB landcruiser two seater is 13.5% to vrt as the LWB meets the load area requirements.

NewApproach

AFAIK it's to do with whether it comes from the factory as a commercial or whether it is converted at some point from then.

kkelly77

darg wrote: »

AFAIK it has to to with the size if the load area. A focus/golf size van is 13.5% as the area is under the required load area (cant remember the exact area required). A LWB two seater landcruiser is €200 to vrt but a SWB landcruiser two seater is 13.5% to vrt as the LWB meets the load area requirements.

Check out posts 40 and 41 of THIS thread in the 4x4 & Tractors & Diggers & Plant forum

The cargo area has to be 30% of the wheel base ( the distance between the centre of both axles). Also, the back door has to be at least 800 mm high and have a surface area of 12,800 cm.