VRT on >3.5t conversion and the need for gas cooking

Del2005

Looking on the revenue sites and it says that the VRT for converting a camper is 13% of the OMSP

Motor caravans/motor homes registered on or after 1 January 2011, will be charged VRT at 13.3% of the open market selling price of the vehicle at the time of registration.

https://www.vrt.ie/faq/vehicle-conversion-modifications/

But this site says that the 13% VRT rate only applies to vehicles on class B and campers not exceeding 3.5t.

VRT Category B

A Category B vehicle is a certain type of a car-derived van or a jeep-derived van. In EU terms, a vehicle of classification N1 is generally a Category B vehicle. Since January 2011 motor caravans and commercial vehicles not exceeding 3.5 tonnes fit into this category.

M1 or N1 vehicles that have been modified or converted post manufacture, to have less than four seats and have a technically permissible maximum laden mass weight that is greater than 130 per cent of the mass in service of the vehicle with body are category B.

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).

For further information on Category B VRT rates click here

VRT Category C

A Category C vehicle is a commercial vehicle, an agricultural tractor or a bus 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).

N1 vehicles that, at the time of manufacture, have less than four seats and have a technically permissible maximum laden mass weight that is greater than 130 per cent of the mass in service of the vehicle with bodywork in running order also fit into this category.

T1 to T5 agricultural vehicles fit into this category.

The VRT rate applicable to Category C vehicles is a flat rate of €200.

For further information on Category C VRT rates click here

https://www.vrt.ie/faq/vrt-vehicle-categories/

Does a camper conversion of a >3.5t vehicle pay 13% of the OMSP or €200?

Finally can you use electric cooking now for a camper conversion? This implies you should be able to use electric cooking and get it registered

Where cooking is by means of gas, a Gas Installer Certificate should also be available.

https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/guide-to-vrt/conversions/specific-vehicles.aspx

Del2005

Found my own answer. All at 13%

Motor Caravans can be Category M1, M2 or M3 Category B 

https://www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-01a.pdf

colm_mcm

There is no requirement for the means of cooking to be gas.

As above, over 3.5t will still pay the same VRT rate.

niloc1951

https://www.boards.ie/discussion/comment/118466912#Comment_118466912

A Motor Caravan is a Category M1 vehicle, irrespective of its GVW. What would take it out of Category M1 is if it has more than eight seats plus the driver's seat.

Both Category M2 and M3 are busses, ie they have more than eight seats AND a bus (Category D or D1) license is required to drive them.

You could have a bus with 'motor caravan' facilities onboard which might get it classified as a Motor Caravan but a bus driving license would be required to drive it.

spaceHopper

It used to be that if the camper was over 3 tonne then you paid 50 or 200 euro vrt, below that weight it was 13%. As far as I know that rule has changed. There was a sweet spot between 3 and 3.5T where you can drive it on car or class B license but it was low VRT. Once you go over 3.5T you need a class C license. That weight would include all the water, fuel .... even the driver. So be carefull, nobody will care here unless you have an accident and they will care in the likes of France. You also have a smaller pool of drivers for resale.