A motor caravan is a vehicle with an EU Category of MI, M2, or M3 and an EU bodywork
code of “SA” (as defined in EU/678/2011, which amends the framework Directive
2007/46/EC) and is constructed to include living accommodation which contains at least the
following equipment:

• seats and table,
• sleeping accommodation which may be converted from the seats,
• cooking facilities, and
• storage facilities.

The equipment must be rigidly fixed to the living compartment; however, the table may be
designed to be easily removable.

Motor Caravans or Motor Homes are charged VRT at 13.3% (VRT Category B) of the open
market selling price of the vehicle at the time of registration.

In budget 2025 a new rate of 8% is being introduced for for category B vehicles with CO2 emission of less than 120 grams per kilometre. The goal here is to incentive lower emission vehicles.

From 1 January 2025, VRT will be calculated in reference to the following table: