QUOTE (Smithy @ Apr 15 2011, 12:44 AM)
<{POST_SNAPBACK}>You can fit seats but you need to fit a window, once the back part of the van doesn't have windows its still classed as commercial and theres no vrt to pay.
If it was that easy we'd all be doing it .....
A commercial vehicle with more than one row of seats is classed as a Category B. This class would have Crew Cabs and vans with a second row of seats. The VRT for this category is 13.3% and if you have a VAT number you can tax as commercial, if not the vehicle must now be taxed as private.
There was a 2008 Discovery Commercial in Kelly's place in Kilmacanogue that was confiscated by the revenue because there was seats fitted to the back. It went to the crusher on Friday last cuz the owner couldnt afford the fine, VRT difference and the back tax. It was pulled by revenue during a blitz on first week in March
VRT Category B
A Category B vehicle is a certain type of a car-derived van or a jeep-derived van. In EU terms, a vehicle of classification N1 is generally a Category B vehicle. Since January 2011 motor caravans and commercial vehicles not exceeding 3.5 tonnes fit into this category.
The rate of VRT applicable to Category B vehicles, subject to a minimum VRT of €125, is 13.3% of the Open Market Selling Price (OMSP).