VRT relief for EV's imported from Northern Ireland

It doesn't matter the manual from revenue here is what's important

The key part being that it's the OMSP that dictates VRT payable, not the actual purchase price. As I did in my post, you can reverse your way through the calculations to figure out that Tesla have told revenue that the OMSP is €46,226

The OMSP does not include consumer purchase incentives such as the SEAI grant.

As I've explained twice already, they aren't selling the car for €41,832. They are selling a car for higher number, but you are getting an SEAI grant which reduces the price you have to pay to €41,832.

You as a private customer are paying a subsidised price not the open market price.

It's been explained to you how VRT works, that the OMSP is not the same as the price business pay, that the OMSP in not the price a consumer pays after an SEAI grant is applied.

Which bit are you having trouble understanding?

VRT relief was €5,000 from the pre 2021 system when the lowest rate of VRT was 14%. At the same time as they changed the VRT rate to 7% they introduced the scaling system between 40k and 50k. I suspect it's because the government at the time got away with headlines that they were keeping the €5,000 relief for cars with an OMSP under €40,000 which sounds good.

The maximum relief under the new system is on a car with an OMSP of €43,859.64 which has VRT bill of €3,070 which is all removed by the VRT relief. They probably didn't want a headline saying they were reducing the VRT relief to €3,070 even though that's effectively what happened.

As to why is VRT calculated on the OMSP, that's because it's how the government that introduced VRT made it work. The OMSP is the expected price of the pre-tax car, plus VAT, plus VRT. If you want a simple formula to work out the OMSP for a given car you can do

(preTaxPrice * 1.23)/(1-vrtRate)

For the Model 3 in your example, the pre-tax price and vat are already shown as €42,990. The VRT rate is 7% resulting in

€42,990/0.93 = €46,225.81

Which is the exact same OMSP that we were able to reverse engineer from the amount of VRT payable (after sliding VRT relief) in my earlier post. Tesla are giving revenue the most direct OMSP they can without applying a fudge factor to account for expected deals.

The pre-tax price would need to drop to €33,162.17 from its current value of €34,951.22 to fully remove the VRT payment. That's about a €1,789 pre tax reduction for Tesla applied before VAT and VRT.

OMSP doesn't include the extra's such as Tyre recycling fee's and the data + docs.

It's a common complaint about VRT, you are indeed paying a tax that includes its own value in the calculation. It would be much simpler if it was a simple percentage of the purchase price, but I suspect that structure would have looked too much like an import duty.

The history of VRT is that it was introduced to replace import duties on cars that were imported from other EU countries (banned under single market rules). I'm not trying to justify the tax, I only want to help you understand how it's applied.