Motorists importing a used car from July face paying the top rate of

VRT, (36%) if they can't prove the vehicle's official emissions to the satisfaction of the Revenue Commissioners, reports the Irish Independent.

….A lot of confusion continues over the position of used cars. It is, initially at least, simple. Only used imports come under the ambit of the new system. Everything else; new cars bought up to June 30 and all existing used cars continue under the 'old' way. That is, their VRT (new cars) and road tax (old and new) are calculated on their engine size, not their emissions.

However, anyone importing a used car after July 1 must have the documentation in order. As part of registering a used import, buyers will have to 'present supporting documentation' showing the car's CO2 emissions. Revenue officials will accept a number of different documents, but if the buyer cannot produce sustainable documentation on the levels of CO2 for the car, then the highest VRT rate of 36% will be applied. If the car is bought in the UK then the original registration document, called the V5, which shows the CO2 for all vehicles registered there since 2001 will suffice. The story details other documentation that will show CO2 emissions and how the revenue will have the ROS enquiry system set up on www.revenue.ie before July 1 and how a printout from their website showing the emissions will also be acceptable.

Irish Independent