VRT on commercial vehicles in Ireland know the figure before you import.

A VAT-registered trader can usually reclaim the VAT charged on a genuine commercial vehicle used for the business, because a van is not subject to the same input-VAT block that applies to passenger cars. VRT itself is never reclaimable — it is a registration tax, not VAT. The vehicle must be used for taxable business activity, and private use can restrict how much you recover, so keep mileage records and speak to your accountant before claiming.

Only if they meet the N1 technical specification at the time of registration. A double cab or crew cab with a second row of seats can pass as a Category B commercial provided the rear load area, payload and structure satisfy Revenue's criteria; many five-seat lifestyle pickups do not and are taxed as Category A passenger vehicles. Confirm the exact variant against the N1 rules before you commit, because the gap between 13.3% and the car bands runs into thousands of euro.

Yes. Goods vehicles taxed on the commercial basis are charged on unladen weight rather than CO2 emissions, and the annual rate for a typical light van is far below what an equivalent private car would pay. To tax a van commercially you normally need to show it is used solely for the carriage of goods in the course of trade — your local motor tax office may ask for a goods-only declaration and evidence such as a tax clearance or commercial insurance.

Light commercial vehicles must pass the Commercial Vehicle Roadworthiness Test (CVRT, the test formerly known as the DOE) once they reach one year old, and annually thereafter. This is separate from VRT and from the NCT that applies to passenger cars. After you register and tax an imported van, book its CVRT at an authorised test centre so the roadworthiness certificate is in place before you use it commercially.

A van bought in Great Britain is treated as a third-country import: you make a customs declaration and pay Customs Duty and import VAT before you can register it. A vehicle that was already in Northern Ireland before it came south can usually be registered without those extra charges if it has the correct NI documentation and customs status. Because the route changes the landed cost so much, confirm exactly where the van has been before you agree a price.

You must book the NCTS registration appointment within 7 days of the vehicle arriving in the State and complete registration within 30 days. Miss the window and Revenue can charge a late-registration penalty that rises with the delay, and an unregistered vehicle driven on Irish roads is liable to be detained or seized. If a delay is unavoidable, keep proof of the date of entry so any penalty is calculated from the correct day.

The exemption applies to special-purpose vehicles built for a defined function rather than for general goods transport. In practice this covers ambulances, fire engines, refuse trucks, road sweepers and gritters — bodywork that is permanently fitted for one job and cannot easily be repurposed for everyday haulage. A standard panel van fitted with removable shelving does not qualify, since it remains a general goods vehicle at heart.