Are commercial imports liable for nox tax?

Owldshtok

Tried to google this but couldn’t find an answer.
In light of the fact there’s a different road tax regime for commercials I wondered about this.Thinking of an LCV.

colm_mcm

No

User1998

Nox only applies to Category A vehicles (Cars)
LCV is Category B

The NOx levy will be chargeable on all Category A vehicles registered after 31 December 2019. Customers registering a vehicle after this date will have to provide evidence of the vehicles NOx emissions to finalise registration.

oinkely

Just to note - Brother imported trafic crew cab before Christmas. First available VRT appointment was Jan. Got hit with €4k + nox bill.

Turns out the charge applies LCV with 4 or more seats as these are also Category A vehicles

VRT Category A
VRT Category A is for passenger vehicles including cars and minibuses. These minbuses cannot carry more the eight people and a driver. These vehicles are generally European category M1. Also included in this category are certain category N1 vehicles which have four or more seats.

The VRT rate is calculated based on the Carbon Dioxide emissions plus the Nitrogen Oxide emissions. The CO2 component is calculated by mulitplying the applicable rate by the OMSP. The NOx levy is calculated separately and then added to the CO2 value to produce the VRT due.

The rates and minimum amounts payable in for VRT Category A vehicles are as follows: