VRT on 9 seater passenger vehicles.

CiniO

What's the story with VRT on the like of Renault Traffic, Ford Transit, etc in 9 seater option (8 passengers + driver).

They are M1 EU vehicle category, so should be normal VRT liable on them as on any other car.

I can't see them in VRT calculator though.

What is the story with VRT export refund on them?

Marcusm

CiniO wrote: »

What's the story with VRT on the like of Renault Traffic, Ford Transit, etc in 9 seater option (8 passengers + driver).

They are M1 EU vehicle category, so should be normal VRT liable on them as on any other ...

I can't see them in VRT calculator though.

What is the story with VRT export refund on them?

M1 category is cat A for VRT i.e. Same as any other passenger vehicle ie emissions based 14-36%. If 9 passengers plus driver then it is €200 flat VRT as M2 is cat C for VRT. Obv M2 would require a different driving licence.

CiniO

There's good few 9 seater (8 passengers + driver) vehicles on ebay - the likes of transit, renault trafic, toyota hiace, etc...
Probably most of the used as taxis as spsv.

But does that mean that those vehicles possibly had VRT paid under regular cat. A rules (so based on CO2 emissions)? And when exported they would be due VRT refund?
If so - why are they not listed on VRT calculator?

Marcusm

CiniO wrote: »

There's good few 9 seater (8 passengers + driver) vehicles on ebay - the likes of transit, renault trafic, toyota hiace, etc...
Probably most of the used as taxis as spsv.

But does that mean that those vehicles possibly had VRT paid under regular cat. A rules (so based on CO2 emissions)? And when exported they would be due VRT refund?
If so - why are they not listed on VRT calculator?

I imagine that they are not listed on the VRT calculator as there are not enough imports/exports to warrant tracking the values.

CiniO

Marcusm wrote: »

I imagine that they are not listed on the VRT calculator as there are not enough imports/exports to warrant tracking the values.

That would probably mean not a single one of them was imported/exported.

My understanding is that every vehicle which imported/exported even once, ends up in vrt calculator.

I exported a honda CRV which was originally Irish car, so Irish trim model SE EXECUTIVE.
They didn't have it on VRT export/import calculator.
But once I have exported mine, they do have it, so must have added because of me.

Marcusm

CiniO wrote: »

That would probably mean not a single one of them was imported/exported.

My understanding is that every vehicle which imported/exported even once, ends up in vrt calculator.

I exported a honda CRV which was originally Irish car, so Irish trim model SE EXECUTIVE.
They didn't have it on VRT export/import calculator.
But once I have exported mine, they do have it, so must have added because of me.

I can see that each newly imported car model would necessitate matching to or creation of a statistical code. However, in order to be included in the VRT calculator, they have to be confident that they can regularly capture sufficient data points on prices to make it meaningful. For example, you won't find any Porsches on the VRT calculator but I am fairly confident that more 911s have been imported (judging by the number of 120k+ number plates I see) than 9 seat minibuses.

CiniO

Marcusm wrote: »

I can see that each newly imported car model would necessitate matching to or creation of a statistical code. However, in order to be included in the VRT calculator, they have to be confident that they can regularly capture sufficient data points on prices to make it meaningful. For example, you won't find any Porsches on the VRT calculator but I am fairly confident that more 911s have been imported (judging by the number of 120k+ number plates I see) than 9 seat minibuses.

I see your point.
Makes sense..


I was in NCT centre today, and asked VRT guy - he said that 9 seater minibuses would be charged at 13.3% rate.

It doesn't make sense to me, as no official info from revenue seem to confirm it, as 13.3% rate is only for vehicles vrt category B (car derived and jeep derived van) and campervans

Is it possible that 9 seater minibuses would belong to any of those categories?
Doesn't make sense to me.

Marcusm

CiniO wrote: »

I see your point.
Makes sense..


I was in NCT centre today, and asked VRT guy - he said that 9 seater minibuses would be charged at 13.3% rate.

It doesn't make sense to me, as no official info from revenue seem to confirm it, as 13.3% rate is only for vehicles vrt category B (car derived and jeep derived van) and campervans

Is it possible that 9 seater minibuses would belong to any of those categories?
Doesn't make sense to me.

Simply talking out of their arses; it couldn't be a clearer position - extract below from Revenue.

VRT Category C (EU Classifications M2, M3, N2, N3, T1 - T5)

Category C vehicles include larger commercial vehicles, agricultural tractors and buses with a minimum of 10 seats including the driver’s seat.
Category C Vehicles Rates and Minimum Amounts Payable Revenue Category EU Category Description VRT Rate Minimum VRT C M2 Mini Buses < 5 tonnes
min. 10 seats (incl. driver) €200 €200 M3 Large Buses >5 tonnes
min. 10 seats (incl. driver) €200 €200 N2 Commercial Vehicles
> 3.5 tonnes €200 €200 N3 Commercial Vehicles
> 12 tonnes €200 €200 T1 - T5 Agricultural Tractors €200 €200

CiniO

Marcusm wrote: »

Simply talking out of their arses; it couldn't be a clearer position - extract below from Revenue.

VRT Category C (EU Classifications M2, M3, N2, N3, T1 - T5)

Category C vehicles include larger commercial vehicles, agricultural tractors and buses with a minimum of 10 seats including the driver’s seat.
Category C Vehicles Rates and Minimum Amounts Payable Revenue Category EU Category Description VRT Rate Minimum VRT C M2 Mini Buses < 5 tonnes
min. 10 seats (incl. driver) €200 €200 M3 Large Buses >5 tonnes
min. 10 seats (incl. driver) €200 €200 N2 Commercial Vehicles
> 3.5 tonnes €200 €200 N3 Commercial Vehicles
> 12 tonnes €200 €200 T1 - T5 Agricultural Tractors €200 €200

That's for minibuses of 10 seats minimum (9 passengers + driver). And they are €200 to vrt.

However I queried about 9 seater minibuses (8 passengers + driver).

Marcusm

CiniO wrote: »

That's for minibuses of 10 seats minimum (9 passengers + driver). And they are €200 to vrt.

However I queried about 9 seater minibuses (8 passengers + driver).

That's equally clear.

VRT Category A (EU Classification M1)

Category A vehicles include cars (saloons, estates, hatchbacks, convertibles, coupés, MPVs, Jeeps etc.) and minibuses with less than 10 permanently fitted seats including the driver's seat. The rate of tax chargeable is based on the level of CO2 emissions for the vehicle at the time of manufacture. These are classed as EU Classification M1 Vehicles.
The rates and associated minimum amounts are as follows:
VRT Categories, Rates and Minimum Amounts Payable Revenue Category EU Category Description VRT Band CO2 Emissions (g/km) VRT Rate Minimum VRT A M1 Passenger
Vehicles
(excl. Motor
Caravans) A1 0 - 80 14% €280 A2 81 - 100 15% €300 A3 101 - 110 16% €320 B1 111 - 120 17% €340 B2 121 - 130 18% €360 B3 131 - 140 19% €380 C 141 - 155 23% €460 D 156 - 170 27% €540 E 171 - 190 30% €600 F 191 - 225 34% €680 G More than
225g/km 36% €720 Back to Top

CiniO

Marcusm wrote: »

That's equally clear.

VRT Category A (EU Classification M1)

Category A vehicles include cars (saloons, estates, hatchbacks, convertibles, coupés, MPVs, Jeeps etc.) and minibuses with less than 10 permanently fitted seats including the driver's seat. The rate of tax chargeable is based on the level of CO2 emissions for the vehicle at the time of manufacture. These are classed as EU Classification M1 Vehicles.
The rates and associated minimum amounts are as follows:
VRT Categories, Rates and Minimum Amounts Payable Revenue Category EU Category Description VRT Band CO2 Emissions (g/km) VRT Rate Minimum VRT A M1 Passenger
Vehicles
(excl. Motor
Caravans) A1 0 - 80 14% €280 A2 81 - 100 15% €300 A3 101 - 110 16% €320 B1 111 - 120 17% €340 B2 121 - 130 18% €360 B3 131 - 140 19% €380 C 141 - 155 23% €460 D 156 - 170 27% €540 E 171 - 190 30% €600 F 191 - 225 34% €680 G More than
225g/km 36% €720 Back to Top

So it can't be anything else than CO2 rates for those minibuses.

I can only assume there weren't any discounts on VRT if such bus was imported to be used as a taxi?

Marcusm

CiniO wrote: »

So it can't be anything else than CO2 rates for those minibuses.

I can only assume there weren't any discounts on VRT if such bus was imported to be used as a taxi?

If it was pre 2008 I would expect it to be on engine size. Why would there be a different treatment for VRT on taxis/small PSVs? It would massively complicate the treatment of second hand purchases. THeir break is on motor tax.