Current Category B rate structure
Revenue's published Category B table applies two CO2 bands:
| CO2 emissions | VRT percentage of OMSP | Published minimum |
|---|---|---|
| 0–120 g/km | 8% | €160 |
| More than 120 g/km | 13.3% | €266 |
Those are the current headline rates, not a quote for your conversion. Revenue may also require NOx evidence, and the treatment of a converted vehicle includes the VRT already attributable to the vehicle and the value after conversion. Use the current Revenue decision for the actual liability.
Why the OMSP matters
OMSP is Revenue's estimate of the price the vehicle might reasonably fetch on a first retail sale in Ireland, including taxes and duties. It is not necessarily the invoice price, the base van's classified-ad price or the sum of build receipts.
Revenue says its calculator cannot be used for motor caravans and other vehicles requiring special research. Where a model is not listed, Revenue determines the OMSP after presentation or assessment using market evidence that can include trade guides, advertisements and expert input. Revenue staff do not provide a binding pre-purchase estimate.
That uncertainty is why a sensible build budget contains a VRT contingency rather than a confident number copied from somebody else's conversion.
What Revenue asks you to submit
An Irish-registered vehicle converted to a motor caravan must be declared where the relevant registered category is B, C, D or blank. Revenue's current conversion page lists:
- both sides of the Vehicle Registration Certificate;
- evidence of CO2 and NOx emissions;
- invoices showing conversion costs;
- the Declaration of Conversion and SQI declaration;
- up to six exterior photographs with the required angles; and
- up to nine interior photographs covering all living facilities and the complete layout.
The full reclassification sequence is set out in our campervan conversion rules guide.
A safer pre-build VRT budget
- Verify the base vehicle: get the VRC, original category, emissions figures, first-registration history and any earlier Irish VRT record.
- Price the conversion honestly: keep supplier and contractor invoices, even when you do much of the labour yourself.
- Research comparable finished vehicles: save dated Irish retail advertisements for similar age, base, layout and condition. They are context, not a Revenue valuation.
- Model more than one outcome: apply the current rate structure to a low, middle and high finished-value assumption, then keep a contingency for valuation and emissions uncertainty.
- Do not spend the contingency: keep it available until Revenue has classified and assessed the vehicle.
Worked method without a fake quote
Suppose you are considering a used panel van and a full conversion. A useful worksheet records:
- base-vehicle purchase and any Irish registration history;
- documented parts and professional labour;
- CO2 basis and available NOx evidence;
- three plausible finished Irish retail values based on dated comparisons;
- the current Category B percentage for each scenario; and
- a separate contingency for a higher OMSP or missing evidence.
This is a cash-planning exercise only. Do not describe its output as “the VRT”. Revenue's written assessment is the amount that matters.
Conversion VRT versus import VRT
These are related but different workflows. A vehicle already registered in Ireland and then converted follows the conversion declaration route. A vehicle brought from abroad has an import-registration deadline and may raise VAT, customs, origin and NOx questions in addition to classification. Revenue says motor vehicles generally must be registered within 30 days of entry unless held by an authorised trader.
If the vehicle was converted abroad before Irish registration, the conversion declaration and SQI evidence can still be required where the category, seats, body code, mass, doors or windows changed. Do not use this page as an import-cost quote.
After the VRT decision
Paying assessed VRT is not the last ownership step. Confirm the updated VRC and motor-tax class, notify the insurer using the final vehicle description and complete the motor-caravan CVRT when due. Also re-check actual weight after the completed build.
Official sources
- Revenue: applying VRT and Category B rates
- Revenue: assessing OMSP and calculator limits
- Revenue: conversion declarations and evidence
- Revenue: Vehicle Registration Tax hub
Tax rules and rates change. This is general planning information, not a Revenue valuation or tax opinion. Check the live Revenue pages and obtain the formal assessment for the vehicle.