Importing a Honda S2000 into Ireland means paying Vehicle Registration Tax (VRT) calculated on the car's market value (OMSP), its CO2 emissions band and a separate NOx levy — not a flat fee. That single fact is why two S2000s landing on the same ferry can face very different registration bills. It's also why so many buyers panic when they punch the registration into a calculator and the model simply isn't there.
If you're budgeting for a UK or Japanese-spec roadster, the honest answer to "how much VRT will I pay?" is: it depends on the car, and you should estimate before you buy rather than after. The S2000 is a high-revving petrol two-seater built from 1999 to 2009, with CO2 figures around 236 g/km on the classic F20C engine — firmly in the upper emissions territory that drives the VRT rate up. Owners on Irish forums have reported VRT bills running into the thousands of euro, and because Revenue often has no pre-set value for the S2000, it assesses the car individually rather than pulling a ready-made figure from the standard tool.
This guide walks you through what you'll actually pay, how each component of the bill is built, why the S2000 vanishes from the official tool, how the AP1 and AP2 generations differ, and the exact steps to register the car legally and on time.
How much does VRT on a Honda S2000 cost in Ireland?
VRT on an imported Honda S2000 usually represents a substantial share of the car's value: Irish owners have historically reported bills in the low thousands of euro, because the rate applied tracks the model's high CO2 band multiplied by the OMSP that Revenue assigns. One frequently quoted real-world figure is around €6,000 of VRT on an S2000, with the owner later recovering part of it on appeal (MkIV Supra forum, 2015). That is anecdotal and dated, but it tells you the order of magnitude to plan around — this is not a €500 formality.
The reason nobody can hand you a single guaranteed number is that the bill is built from variables specific to your exact car. Before you commit to a purchase, the safest move is to run the registration or vehicle details through our VRT calculator and treat the output as a planning estimate rather than a final invoice.
A range, not a fixed amount
Your S2000's VRT depends on its OMSP, its CO2 band, its year, its mileage and its condition — change any of those and the figure moves. A tidy 2007 AP2 worth more than a rough 1999 AP1 will carry a higher OMSP, and therefore a higher cash VRT amount, even though the percentage rate may be similar. On a 1999 car, importers on boards.ie have estimated the CO2 component pushing the rate into the high-30s percent range (boards.ie, 2020), reflecting how heavily emissions weigh on an older petrol sports car.
Because of this, treat any quoted figure as a band, not a price tag. The legal floor is reassuring at least: the minimum VRT payable is €100 (MotorCheck), so an S2000 will never be cheaper than that — but in practice the emissions profile means you should budget well above it.
The total cost of importing — not just VRT
VRT is only one line on the invoice. To avoid a nasty surprise, map out every cost before the car arrives. A used 2000 S2000 is valued at roughly $11,000–$22,000 in trade and private-sale terms (Edmunds/Hagerty), which gives you a sense of the purchase outlay that feeds into the OMSP.
| Cost item | Indicative range | Paid to |
|---|---|---|
| Purchase price | Used S2000 ~$11,000–$22,000 equivalent (Edmunds/Hagerty) | Seller |
| VRT | From €100 minimum; commonly low-thousands on an S2000 | Revenue |
| VAT (if applicable) | 23% on the relevant value, case-dependent | Revenue |
| NCTS / VRT inspection | Standard appointment fee | NCTS |
| Plates, insurance, transport | Variable | Suppliers/insurer |
How is VRT calculated for an S2000?
VRT on a Honda S2000 is calculated by multiplying the OMSP (the market value Revenue assigns to the car) by a percentage tied to its CO2 emissions band, then adding a NOx levy based on its nitrogen-oxide output. There is no flat charge and no fixed rate for the model — every input is specific to your individual vehicle.
Now that you have a sense of the order of magnitude, here's where that number actually comes from, component by component.
OMSP: the value Revenue decides on
The Open Market Selling Price (OMSP) is the price Revenue believes the car would sell for, in Ireland, including all taxes — and crucially, it is Revenue's figure, not your purchase price. You might have bought a clean import for less than its Irish market value; Revenue can still assess a higher OMSP and base the VRT on that. As importers note, the VRT office "has its own ideas about the open market selling price and determines what they think the car is worth rather than accepting what was actually paid for it" (boards.ie, 2020). The VRT is calculated on the OMSP excluding VAT, which is charged separately (MotorCheck).
The CO2 band and the applicable rate
The percentage rate applied to the OMSP is set by the car's CO2 emissions band: the higher the emissions, the higher the rate. The classic S2000 emits around 236 g/km of CO2 (Wikipedia), which places it firmly in the upper end of the scale — exactly why owners describe the CO2 component as the part that "stings" on this model. If Revenue does not have a satisfactory CO2 figure on file for the vehicle, the calculator applies the default (highest) rate (ROS), so making sure your emissions data is documented can directly protect your wallet.
The NOx levy
On top of the CO2-based VRT, Revenue adds a NOx levy based on the car's nitrogen-oxide emissions — pollutants produced mainly by diesel and older petrol engines (MotorCheck). For an S2000, an older naturally-aspirated petrol unit, this is an additional component to factor in rather than an afterthought.
| VRT component | Based on |
|---|---|
| Core VRT | OMSP × CO2-band rate (excl. VAT) |
| NOx levy | Vehicle's NOx emissions |
| Floor | Minimum €100 payable |
Why the Honda S2000 doesn't appear in the official VRT calculator
The Honda S2000 frequently doesn't appear in Revenue's official VRT calculator because there is no pre-loaded statistical code or stored OMSP for this relatively uncommon model — so Revenue has to assess it individually at the NCTS appointment. If you've ever entered S2000 details into the ROS tool and hit a dead end, this is why, and you are not doing anything wrong.
Understanding the calculation is one thing; being able to estimate it is another. This is exactly where many S2000 buyers hit a wall, because the model has effectively been removed from the easy self-service path.
The role of the statistical code
A statistical code uniquely identifies a particular make, model, version and variant, each with an individual OMSP determined by Revenue (ROS). When a code exists, entering it auto-populates the vehicle details and returns an instant estimate. When it doesn't — as is often the case for the S2000 — the automatic estimate isn't available, and the car falls into manual, individual assessment.
The S2000 isn't alone here. Importers report that several sought-after Japanese performance cars have effectively dropped off the standard calculator, including the:
- Honda S2000
- Honda NSX
- Nissan Skyline
How Revenue then sets the OMSP
When there's no code, Revenue values the car individually, and that's where the uncertainty — and the risk of an inflated figure — creeps in. A long-standing importer rule of thumb is that Revenue charges around 30% of the CIF (landed) price on these off-calculator cars (MkIV Supra forum, 2015), though that is a planning heuristic, not an official rate. The danger is twofold: Revenue may assess a higher OMSP than you expect, and if your CO2 emissions aren't satisfactorily documented, the default highest rate applies (ROS). The practical takeaway is to arrive with strong evidence of the car's real market value and verified emissions data, so the individual assessment starts from your numbers rather than a worst-case default.
AP1 vs AP2: does your S2000's generation change the VRT?
Your S2000's generation affects the VRT mainly through its value (OMSP) and its emissions profile: the AP1 (1999–2003, 2.0L F20C) and the AP2 (from ~2004, with the 2.2L F22C on certain markets) differ in spec and in market valuation, and both of those differences feed into the final bill. The generation doesn't change the method — it changes the inputs.
Because OMSP and emissions drive the whole calculation, the exact year and variant of your roadster deserve a careful look before you estimate.
The technical differences that matter
The headline change across generations is the engine. The original F20C is a 2.0-litre VTEC four-cylinder producing 240 hp at 8,300 rpm — about 120 hp per litre — and spinning to a redline near 9,000 rpm (Largus/Wikipedia). The later AP2 adopted a 2.2-litre F22C on some markets, trading a little top-end drama for more low-down torque, without a power increase.
| Generation | Years | Engine | Notable trait |
|---|---|---|---|
| AP1 | 1999–2003 | 2.0L F20C, 240 hp @ 8,300 rpm | ~9,000 rpm redline, peakier delivery |
| AP2 | ~2004–2009 | 2.2L F22C (certain markets) | More mid-range torque, same headline power |
How that translates into OMSP and emissions
In VRT terms, these differences matter because a higher-valued or cleaner-titled example carries a higher OMSP and therefore a higher cash bill, even at a similar rate. A well-kept later AP2 will typically command a stronger market value than an early AP1, nudging the OMSP — and the VRT — upward. Emissions documentation also varies by year and market spec, so the figure Revenue holds (or doesn't hold) for your exact variant can swing whether you get an assessed rate or the punitive default. Knowing precisely which generation you're importing lets you anticipate the assessment instead of being surprised by it.
Steps to register an imported S2000 and pay the VRT
To register an imported Honda S2000 in Ireland, you must book an NCTS appointment within the legal window — generally about 30 days after the car enters the State — present the required documents, and pay the VRT assessed on the day, or risk penalties. Miss the deadline and you can be charged penalties on top of the tax (MkIV Supra forum).
With your estimate in hand, the procedure itself is what governs your deadline, your paperwork and your penalty risk — so treat it as a checklist, not an afterthought.
The documents to gather
Before your appointment, assemble proof of who owns the car, what it is, and when it arrived. Having clean paperwork is the single best way to keep the individual assessment from defaulting against you.
- Proof of ownership and the foreign registration certificate
- The purchase invoice showing what you paid
- Proof of the date the vehicle entered the State (to demonstrate you're inside the deadline)
- Evidence of CO2 and, where relevant, NOx emissions for your exact variant
The NCTS appointment and payment
Registration is handled at an NCTS centre, which inspects the car and collects the VRT on Revenue's behalf. The sequence is straightforward once your documents are ready:
- Book a VRT inspection appointment at an NCTS centre within the deadline.
- Attend with the car and your full document set for inspection.
- Pay the VRT assessed on the day — note that you pay first, then pursue any refund afterwards if applicable (MkIV Supra forum).
- Receive confirmation and, once registered, your Vehicle Registration Certificate (VRC), which proves the car is registered in your name (MotorCheck).
Appealing the OMSP if it looks too high
If you believe Revenue's OMSP is too high, you can appeal the assessment within 30 days of the assessment date (MotorCheck). This is your safety valve for exactly the inflated-valuation risk that off-calculator cars like the S2000 are prone to. Pay the VRT to register the car, then submit your appeal with evidence — comparable sale prices, condition reports, mileage — supporting a lower market value.
Frequently asked questions about VRT on a Honda S2000
Here are the answers to the questions S2000 buyers most often ask about VAT, the car's value and its status in Ireland — angles that sit alongside, rather than repeat, the cost and process covered above.
Do I pay VAT as well as VRT on an imported S2000?
Possibly — VAT and VRT are separate charges. VRT is calculated on the OMSP excluding VAT, while VAT at 23% can be charged separately on the purchase value where it applies (MotorCheck). Whether VAT is due depends on the car's origin and status — for example, vehicles brought in from Great Britain or treated as new can attract VAT, whereas many used cars from elsewhere may not. Confirm your specific case before budgeting.
How much is a Honda S2000 worth now?
A 2000 Honda S2000 is valued at roughly $11,000–$22,000 in trade-in terms and $13,000–$19,000 in private sale (Edmunds), with concours-grade and rare CR (Club Racer) examples reaching as high as $143,000 (Hagerty/KBB). This matters for VRT because the car's market value directly informs the OMSP Revenue assigns — a more valuable example will carry a higher OMSP and therefore a higher cash bill.
Is the Honda S2000 a classic car in Ireland?
The S2000 is increasingly seen as a desirable youngtimer, but being collectible does not automatically exempt it from VRT or reduce the rate. There is no automatic "classic" relief simply because demand and values are rising — unlike a genuine classic car over 30 years old, which is treated differently. Plan for the standard OMSP-plus-CO2-plus-NOx assessment rather than assuming any special treatment.
How long do I have to register my S2000 after importing it?
You have a short legal window — generally about 30 days from when the vehicle enters the State — to book the NCTS appointment and pay the VRT. Crucially, the clock starts at the date of entry, not when you get around to it, and Revenue can charge penalties if you're late (MkIV Supra forum). Book early, because appointment availability can be tight.
Published 11 June 2026 by the VRT Calculator Ireland editorial team — VRT and vehicle-import specialists in Irish VRT and vehicle imports. Verified against Revenue.ie published rules.