I am advised by the Revenue Commissioners that the provisions in primary legislation relating to the importation of motor homes and the charging of Vehicle Registration Tax (VRT) are contained in the Finance Act 1992. Statutory Instrument No. 318 of 1992 (as amended by S.I. 400 of 2010) requires that a person, who is not an authorised person, and who imports a vehicle, must have the vehicle examined not later than 7 days after its arrival in the State. The vehicle must be registered not later than 30 days after its arrival in the State. An appointment to have the vehicle examined should be made at a National Car Testing Centre, details of which are contained on the Revenue website at http://www.revenue.ie/en/tax/vrt/faqs-vrt.html#section3.
Section 130 of the Finance Act 1992 (as amended by Section 102 of the Finance Act 2010) provided for the introduction, from 1 January 2011, of a revised classification system for the assessment of VRT. This system uses the EU classification system for motor vehicles. Under this system, motor homes with an EU vehicle classification of M (“motor vehicles designed and constructed primarily for the carriage of persons and their luggage”) and EU body type SA (“Special Purpose Vehicles, motor caravans”) are charged VRT at 13.3% of the open market selling price of the vehicle in the State.
Prior to the adoption of the EU vehicle classification system in 2011, motor homes were charged VRT on the basis of a combination of factors including unladen weight and height. Depending on its specifications, a motor home could have been classified as a Category A (higher rate of VRT), Category B (lower rate of VRT) or Category C (fixed amount of VRT) vehicle.