Car-derived Vans and Jeep-derived Vans, VRT Rates
Category B (EU Classification N1)
Most car-derived vans and jeep-derived vans are category B. It also includes N1 light Commercial
Vehicles less than 3.5 tonnes and motor caravans. The VRT rate is 13.3% of the Open Market Selling Price (OMSP) and a minimum of €125.
A light commercial vehicle is considered category C if at all stages of manufacture it is classified as a category N1 vehicle with less than 4 seats, and has, at any stage of manufacture, its technically permissible maximum laden mass is greater than 130 per cent of the mass in service of the vehicle with body work in running order. This does not apply to Motor Caravans.
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