Section 130 of the Finance Act 1992 as amended by section 53 of the Finance Act 2017 provides that from 31 July 2018 N1 vehicles with 4 or more seats will be liable to VRT at the Category A rate except where the vehicle has a BE bodywork code. The BE bodywork code is assigned at type approval stage to N1 vehicles where the vehicle does not exceed 3,500 kilograms, and where the seating positions and the cargo area of the vehicle are not located in a single compartment. N1 vehicles with a BE bodywork code and N1 vehicles with 3 or fewer seats will continue to benefit from the Category B rate of VRT. These provisions will ensure that the lower rate of VRT will continue to apply to vehicles that are designed principally for the carriage of goods. These rules do not exclude the installation of rear seating in 4x4 vehicles but the VRT category may change where seating is installed.
Pkiernan wrote: » Does this mean that drew cab pickup like VW Amoraks for example will continue to attract a 13% rate?
Widdensushi wrote: » So the likes of a transporter crewcab will be going from 13 to 27 percent vrt for most of the engine range from what i can see.So a 7 percent rise,vat goes on after that depending whether its a business or not,does that sound right?
colm_mcm wrote: » Would the likes of a transit connect crewcab already be on the 13% rate ROR? I know you’re on about the full size or custom.
R.O.R wrote: » Yep, currently they are classified as N 1 type so 13.3% VRT, but will be going to co2 based Vrt.
enumbers wrote: » Anyone got any ideas on the logic on this , why are van models and jeep models been treated differently. Surely the government should be encouraging more efficient vans rather than crewcab jeeps
R.O.R wrote: » Are Van's and SUV's being treated differently? As far as I'm aware, the only commercial vehicles available now that have more than 1 row of seats, are classified as Pick Up's. The passenger area and load area need to be separate physical structures rather than being separated by a Bulkhead, so there's no Van Crew Cabs and No SUV Crew Cabs.
Widdensushi wrote: » 2018 five seat discovery crew cabs comercial tax are still for sale so its still very grey area.
enumbers wrote: » My understanding was that all were still available to tax commercially
R.O.R wrote: » Not officially from LandRover dealers. I think there may have been some imported and for sale from a non-franchise dealer, but they will either have been registered before the 30th July, or are now liable to VRT / Road Tax at Co2 rates. The change to the N1 classification (which allowed Crew Cab 'Jeeps') was an EU vehicle classification, which ceased on the 31st July. Nothing to do with the Irish Government.
sonnybill wrote: » I’m vat registered , I have Swb Land cruiser where I cannot isolate air bag to carry my son, can I buy a lwb passenger land cruiser from uk and have her made into a commercial any more?
colm_mcm wrote: » Only to make into a 2 seater. Otherwise a Hilux is an option, as is a Land Cruiser crewcab that’s already registered as such.
marty whelan wrote: » Colm would this https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/calculating-vrt/applying-the-tax.aspx Indicate that a vehicle must have less than 4 seats initially for the 200 vrt to apply? As in, could you buy passenger jeep in UK, and convert it here to 2 seater and avail of 200 Vrt?
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