VRT on Camper Vans in Ireland
Buying or importing a camper van in Ireland? The VRT bill is rarely what you expect — Revenue values your vehicle at its Open Market Selling Price, not what you paid for it, and the rate depends on CO2 emissions since 1 July 2025. Use the calculator below to get an instant estimate of what you'll owe, then read on for the rules behind the numbers, the import procedure, and how conversions are taxed.
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Camper Owners Monthly
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Average Estimate
How much VRT do you pay on a camper van in Ireland in 2026?
VRT on a camper van — officially a motor caravan — is calculated as a percentage of the vehicle's Open Market Selling Price (OMSP). Motor caravans sit under VRT Category B, alongside light commercial vehicles (EU category N1).
Since 1 July 2025, two rates apply depending on CO2 emissions:
| CO2 emissions (g/km) | VRT rate | Applies to |
|---|---|---|
| 0 to 120 g/km | 8% of OMSP | Low-emission motor caravans and light commercials |
| Greater than 120 g/km | 13.3% of OMSP | Standard motor caravans and light commercials |
This emissions-based structure was introduced by the Finance Act 2024 as part of Ireland's Climate Action Plan. Before 1 July 2025, every Category B vehicle paid a flat 13.3% regardless of emissions.
In practice, most diesel motor caravans built on a Fiat Ducato, Mercedes Sprinter or Ford Transit chassis exceed 120 g/km and pay 13.3%. Newer hybrid or electric platforms may qualify for the 8% rate. The CO2 figure used is the WLTP value on the vehicle's documents; older vehicles tested under NEDC are converted using a Revenue formula.
How is OMSP calculated and how much will you actually pay?
Two crucial points about the tax base:
OMSP is not your purchase price
It is what Revenue believes a dealer in Ireland would sell the vehicle for. A van bought privately at £25,000 in Northern Ireland may carry an OMSP of €38,000.
OMSP is set case by case
Motor caravans aren't tracked in standard trade guides like Cap HPI, so Revenue values each one individually using make, model, conversion quality, age, mileage, condition and supporting photos.
Worked examples
Worked example 1 — VW Transporter T6.1 from NI
A 4-year-old factory-built T6.1 campervan with a pop-top, 165 g/km CO2, OMSP €42,000:
→ €42,000 × 13.3% = €5,586 VRT.
Worked example 2 — Ford Transit DIY conversion
A 6-year-old Ford Transit Custom converted from a panel van. Once the conversion is accepted as a motor caravan with an OMSP of €28,000 and emissions of 175 g/km, Revenue charges 13.3% of the new OMSP less any VRT already paid on the original van. The exact balance is calculated by your local Revenue office.
Worked example 3 — Electric Mercedes Sprinter motorhome (under €40k)
A 2-year-old fully electric Sprinter motor caravan, 0 g/km CO2, OMSP €38,000:
→ €38,000 × 8% = €3,040, minus the €5,000 EV relief (capped at the VRT due) = €0 VRT.
The same EV at OMSP €48,000 would receive a tapered relief; at OMSP €55,000, no relief at all and a flat €4,400 VRT bill (€55,000 × 8%). The €40,000 / €50,000 OMSP thresholds matter as much as the rate itself — see the EV section below for the full mechanism.
Camper van vs motor caravan vs day van: how Revenue classifies your vehicle
Whether your vehicle qualifies as a motor caravan is not optional — it is determined by EU and Irish criteria. To be classified and taxed at the camper van rate, the vehicle must meet all of the following:
- It is an EU category M vehicle (M1, M2 or M3) with the EU Body Work Code SA, as defined in EU Regulation 2018/858.
- It includes living accommodation containing at least: seats and a table, sleeping accommodation (which may be converted from the seats), cooking facilities and storage facilities.
- This equipment must be rigidly fixed to the living compartment — only the table may be designed as easily removable.
- A person of average height must be able to move around comfortably while standing in the living area.
- Cooking, eating, sleeping and related facilities must be accessible from inside the vehicle, not only from outside.
If a vehicle has only minimal modifications — for example, a slide-out kitchen accessible from the rear doors but no internal living space — Revenue treats it as a "day van" and taxes it on its original VRT category. If gas appliances are fitted, a Gas Installer Certificate is generally expected.
Importing a camper van from Northern Ireland or the UK
A correctly declared import is the difference between a smooth registration and weeks of back-and-forth with Revenue. Procedures and costs differ depending on whether the camper van comes from Northern Ireland or Great Britain.
Step-by-step: from purchase to Irish registration
- 1 Before purchase, check the foreign registration document. The vehicle should already be listed as a motor caravan or motorhome. If it is listed as a panel van, you'll need a declaration of conversion in Ireland.
- 2 Bring the vehicle into the State — keep evidence of the date of entry (ferry ticket, shipping documents).
- 3 Book a VRT appointment with the NCTS (National Car Testing Service) within 7 days of arrival. NCTS registers vehicles on behalf of Revenue.
- 4 Complete registration within 30 days of arrival. Failing to register on time exposes you to additional VRT and possible vehicle seizure.
- 5 Bring all required documents to the appointment (see checklist below).
- 6 Pay VRT at the NCTS centre — the amount is calculated on the spot.
- 7 Order plates and display the new registration number within 3 days.
- 8 Pay motor tax at your local Motor Tax Office or online via motortax.ie.
Documents required for VRT registration
NI vs Great Britain: customs and VAT differences
This is where most unexpected costs arise. Under post-Brexit rules:
From Northern Ireland
A motor caravan that has been in private use in NI for a reasonable period (proof: V5C showing an NI keeper for some time) can be registered for VRT in the State without additional customs duty and without import VAT. The Windsor Framework treats NI as part of the EU customs area for this purpose.
From Great Britain
A used camper van imported from GB triggers:
- A Customs Declaration is mandatory, and customs must be cleared before the vehicle can be VRT-registered.
- Customs duty depends on the vehicle's country of manufacture (origin), not where you bought it. Under the EU-UK TCA, vehicles of UK origin qualify for a 0% tariff with proof of origin. Vehicles manufactured outside the UK and imported via GB are subject to 10% customs duty on the customs value (CIF).
- Import VAT at 23% applies to the customs value plus any customs duty.
- VRT at the camper van rate is then applied on top.
The "via NI" trap
A camper van that was first registered in Great Britain, then registered in NI, then sold to you, is not automatically exempt from customs. You need proof that the vehicle was properly imported into NI under the Windsor Framework. Without that proof, Revenue can charge customs duty and VAT in Ireland. Always ask the NI seller for the customs documentation lodged when the vehicle first crossed from GB to NI.
Converting a van to a camper van: VRT CONV form and SQI declaration
Buying a panel van and converting it into a motor caravan is legitimate and well-defined by Revenue — but it isn't a process you can skip. The conversion must be declared, and Revenue then recalculates the VRT due.
The starting point is Form VRT CONV (Vehicle Conversion Declaration) on Revenue.ie, which contains two declarations:
- Vehicle Owner's Declaration of Conversion, signed by you
- Declaration by a Suitably Qualified Individual (SQI) — typically an automotive engineer — confirming the conversion meets the technical requirements
Who is a Suitably Qualified Individual (SQI)?
CVRT defines an SQI as a certified professional with a Level 7 (or higher) engineering or technical qualification, or appropriate accreditation with Engineers Ireland or the Institute of Automotive Engineer Assessors. The SQI declaration is mandatory — Revenue will not accept the conversion without it.
DIY conversion: documentation Revenue will request
Once you submit Form VRT CONV, Revenue will normally request:
- Photographs of the exterior and interior, before and after conversion
- A description of every fixture installed, with appliance makes and models
- A weight plate showing the new Gross Vehicle Weight if weight has changed
- An electrical safety certificate if mains-style wiring has been installed
- A gas safety certificate if any gas appliance has been fitted
Your local Revenue tax office — not the NCTS — issues the request for the additional VRT once the conversion is accepted. After payment, you receive the document needed to update motor tax for the new vehicle category.
Reducing your VRT bill: EV relief and low-emission camper vans
Two legitimate routes to a smaller bill, both written into Irish tax law:
The 8% rate
For any camper van whose WLTP CO2 is 120 g/km or below — in practice, most plug-in hybrid platforms and all fully electric vans converted to motor caravans.
The €5,000 EV relief
For fully electric vehicles, with a strict OMSP-based taper:
- OMSP up to €40,000 → full €5,000 relief
- OMSP €40,001–€50,000 → tapered relief
- OMSP €50,000+ → no relief
The relief was extended to 31 December 2026 in Budget 2026. It applies only to fully battery-electric vehicles (BEVs) — plug-in hybrids do not qualify, even if their CO2 figure puts them in the 8% band.
The relief is capped at the VRT amount due — there is no refund or credit beyond the VRT bill itself.
A worked comparison on three OMSP scenarios for an electric motor caravan
| OMSP | VRT before relief (8%) | EV relief | VRT due |
|---|---|---|---|
| €35,000 | €2,800 | −€2,800 (capped) | €0 |
| €45,000 | €3,600 | tapered ~€2,500 | ~€1,100 |
| €55,000 | €4,400 | €0 (above €50k) | €4,400 |
Because the relief is OMSP-sensitive, a small price difference around the €40,000 and €50,000 thresholds can shift your VRT bill by thousands of euros. Get an OMSP indication from Revenue (or via the official ROS calculator) before you commit to a specific vehicle.
After registration: motor tax, CRW and insurance
VRT is a one-off tax paid at registration. Three obligations follow:
Motor tax
The annual road tax due to your local authority. For motor caravans it is charged on a flat-rate basis tied to the unladen weight of the vehicle, paid at your local Motor Tax Office or online at motortax.ie.
CRW
Certificate of Roadworthiness — the periodic safety test for commercial vehicles, including motor caravans. Administered by the CVRT network — distinct from the NCT for private cars.
Insurance
Must specifically cover use as a motor caravan. A policy issued for a panel van will not automatically transfer to a converted camper van — notify your insurer before taking the vehicle on the road.
CRW testing intervals by motor caravan age
| Motor caravan age | CRW testing frequency |
|---|---|
| Under 4 years | No test required |
| 4 to 9 years | Every 2 years (24-month CRW) |
| 10 to 29 years | Annually (12-month CRW) |
| 30+ years (non-commercial use) | Sign a declaration of non-commercial use; test every 2 years |
| 40+ years (non-commercial use) | Exempt from testing |
For converted vehicles, the test due date is aligned to the date of conversion recorded by the Motor Tax Office. A vehicle aged 4 years or more that has just been converted must be tested immediately.
Frequently asked questions
The seven questions camper van importers ask most often.
Can I import a camper van from Northern Ireland without paying VRT?
No. Any vehicle being registered for use on Irish roads must pay VRT, including imports from Northern Ireland. NI imports usually avoid customs duty and import VAT — provided you can prove the vehicle was in private NI ownership for a reasonable period.
Who calculates the final VRT amount?
Revenue calculates the final VRT at the time the vehicle is presented at the NCTS for registration, or — for conversions — once the local Revenue office has reviewed Form VRT CONV. Online calculators give an estimate, never the binding figure.
What happens if I don't declare a conversion?
Driving an undeclared converted motor caravan exposes you to back-tax, penalties and possible vehicle detention. When buying second-hand, ask to see the vehicle registration document and confirm the body type matches "motor caravan".
Are second-hand camper vans cheaper to register than new ones?
Generally yes, because OMSP falls with age, mileage and condition. Revenue does not publish a depreciation schedule for motor caravans — each vehicle is assessed individually based on the photos and details you submit.
Does the EV relief apply to plug-in hybrid camper vans?
No. The €5,000 VRT relief applies only to fully electric vehicles (BEVs). Plug-in hybrids may still benefit from the 8% rate if their WLTP CO2 figure is 120 g/km or below, but they don't qualify for the relief itself.
Can I drive a converted van before declaring the conversion?
No. Once a vehicle has been physically converted to a motor caravan, it must be presented to Revenue and the conversion declared before it is used on the road in its new form.
What's the deadline to register an imported camper van?
You must book the NCTS appointment within 7 days of the vehicle arriving in the State, and complete registration within 30 days. Missing the 30-day deadline triggers additional VRT and risks vehicle seizure.
About this guide
All figures and procedures are sourced from the Revenue Commissioners (revenue.ie), the Finance Act 2024, EU Regulation 2018/858, the CVRT (cvrt.ie), and Citizensinformation.ie.
Last verified in April 2026.
This article is informational and does not constitute personalised tax advice — for a specific case, contact your local Revenue office or a qualified customs and tax professional.