VRT applies to the all-electric Ford Explorer in Ireland, but it is charged at 7% of the OMSP and then cut by an EV relief of up to €5,000 — which usually brings the bill to €0 on Select trims while the OMSP stays under €50,000. As a battery electric vehicle, the Explorer EV sits in the lowest VRT band and pays no NOx levy, so the calculation is far simpler than for a petrol or diesel car.
This matters most when you are pricing a new Explorer or planning an import, because the price you see on a Ford configurator — often quoted with the SEAI grant already taken off — is not the OMSP Revenue uses, and the top Premium trim can quietly cross the €50,000 cap where the relief disappears. Revenue (the Office of the Revenue Commissioners) sets the rates and is the final authority on the amount due. This guide turns the rule into a decision tool, with two fully worked examples and the real import cost from Great Britain versus Northern Ireland.
Is there VRT on the all-electric Ford Explorer in Ireland?
There is VRT on the all-electric Ford Explorer, but it is not an exemption: Revenue calculates the tax at 7% of the OMSP and then applies an EV relief of up to €5,000, so most Select trims end up paying €0. Before estimating an amount, two myths need clearing up — that electric cars are simply tax-free, and that this Explorer is the old petrol American one.
The electric Explorer, not the petrol one: which car this is
The car sold in Ireland as the All-Electric Explorer is a pure battery electric mid-size SUV built on Volkswagen's MEB platform, not the large petrol or hybrid US Ford Explorer that shares only the name (Complete Car, 2024). Getting this right matters for tax: only the BEV earns the lowest 7% VRT band and the EV relief. If you are reading figures for a combustion Explorer, none of the numbers below apply.
Relief, not exemption — and why it's taxed at 7% with no NOx
The key distinction is that VRT is calculated, then reduced — not waived outright. Revenue treats a battery electric vehicle like any other car for the initial charge, then subtracts the relief, capped at €5,000 for category A vehicles (Revenue, 2026). Because the Explorer EV emits 0 g of CO2, it lands in the bottom CO2 band — the 7% rate — and produces no nitrogen oxide, so the NOx levy is €0 (Revenue). That makes the formula refreshingly short:
VRT = (OMSP × 7%) + €0 NOx − EV relief (up to €5,000)
How the VRT relief works: OMSP and the €50,000 cap
The Explorer EV's VRT depends entirely on its OMSP: the relief reaches €5,000 up to €40,000, tapers between €40,000 and €50,000, and disappears completely above €50,000 (Revenue, 2026). Now that VRT is clearly "charged then reduced", everything turns on a single figure — the OMSP Revenue assigns to your Explorer.
What is the OMSP and how does Revenue set it?
The Open Market Selling Price is the price Revenue considers the car would sell for retail in Ireland, including all taxes — not the configurator price (often shown with the SEAI grant already deducted) and not what you paid abroad. Revenue maintains its own valuations, so a keen private purchase in the UK does not lower your OMSP, and ticking extra options pushes it up.
The three relief bands for an electric Explorer
Once you know the OMSP, the relief follows three clear bands. The table below sets out what each means for an Explorer taxed at the 7% rate.
| OMSP band | VRT rate | Relief applicable | Estimated net VRT |
|---|---|---|---|
| ≤ €40,000 | 7% | Up to €5,000 (full) | Often €0 |
| €40,000 – €50,000 | 7% | Tapered (partial) | Usually still €0, possibly partial |
| > €50,000 | 7% | None | Full 7% VRT due |
An affordable Explorer Select almost always lands in the first two bands, where the relief swallows the whole 7% charge. Only an Explorer whose OMSP climbs above €50,000 loses the relief entirely.
How much VRT will you pay on a Ford Explorer EV? Worked example
For a Ford Explorer Select with an illustrative OMSP of €46,000, the VRT at 7% would be about €3,220, but the €5,000 relief absorbs it entirely — leaving €0 to pay. The bands become far clearer applied to a real car, so here are two trims worked from end to end. (The OMSP figures below are illustrative; only Revenue's valuation is binding.)
Scenario 1 — Ford Explorer Select, OMSP under €50,000
📌 Worked example. Take an Explorer Select with an estimated OMSP of €46,000 — broadly in line with the Irish Select pricing of around €45,490 including the SEAI grant (Complete Car, July 2024, indicative):
- Step 1 — OMSP: €46,000 (Revenue valuation, illustrative — not your purchase price).
- Step 2 — VRT at 7%: €46,000 × 7% = €3,220.
- Step 3 — NOx levy: €0 (battery electric, no NOx emissions).
- Step 4 — Apply relief: up to €5,000 available, which fully covers the €3,220.
- Step 5 — Net VRT payable: €0.
Any Explorer Select valued comfortably below the €50,000 cap lands in the same place: the relief cancels the VRT.
Scenario 2 — Ford Explorer Premium, OMSP above €50,000
Above the cap the picture changes completely. Ford's own All-Electric Explorer price list states that the Premium series is not eligible for VRT relief (Ford Ireland, 2026), so a Premium whose OMSP reaches €50,000+ pays the full charge:
- Step 1 — OMSP: €52,000 (illustrative; Premium starts near €48,490 incl. grant — Complete Car, 2024).
- Step 2 — VRT at 7%: €52,000 × 7% = €3,640.
- Step 3 — NOx levy: €0.
- Step 4 — Apply relief: none (Premium series / OMSP over €50,000).
- Step 5 — Net VRT payable: €3,640.
Explorer EV VRT at a glance, by trim
The contrast across the range is easiest to read in one place. The figures below are illustrative OMSPs to show the mechanism, not Revenue valuations:
| Trim (illustrative OMSP) | VRT at 7% | Relief | Net VRT |
|---|---|---|---|
| Select 52kWh (€44,000) | €3,080 | up to €5,000 | €0 |
| Select 77kWh (€46,000) | €3,220 | up to €5,000 | €0 |
| Premium (€52,000) | €3,640 | none | €3,640 |
See how electric-car VRT is calculated in Ireland, then confirm the exact figure for your configuration on the ROS VRT Calculator before you commit.
Importing a Ford Explorer EV: Great Britain vs Northern Ireland
Importing an Explorer EV from Great Britain adds 23% VAT and 10% import duty on top of any VRT, whereas a compliant one from Northern Ireland carries no import duty and is only liable for VAT if it is under 6 months old or under 6,000 km (Revenue, 2026). If you are importing rather than buying new from a Ford dealer, the origin changes the total bill far more than the VRT itself. Before committing to an import, it's worth running a VRT check on the vehicle to confirm its details first.
From Great Britain: 23% VAT + 10% duty
A car bought in Great Britain is treated as a full third-country import post-Brexit, so the charges stack:
| Charge | Rate (Great Britain) |
|---|---|
| Import duty | 10% |
| VAT | 23% |
| VRT | 7% of OMSP (EV relief may apply) |
These often wipe out the saving that made the British listing attractive. The VRT relief still applies as normal, but it does nothing to offset the VAT and duty.
From Northern Ireland: the 6-month / 6,000 km rule
Northern Ireland sits inside special arrangements, so an Explorer EV already in free circulation there carries no import duty. VAT only becomes due when the vehicle qualifies as a new means of transport — under 6 months old or under 6,000 km. A used Explorer that clears both limits avoids both VAT and duty, leaving only the (usually relieved) VRT.
Registering your Explorer EV: NCTS, the 30-day deadline and the VRT calculator
You must register an imported Ford Explorer EV within 30 days of its arrival in Ireland at an NCTS appointment, after estimating the amount on Revenue's official ROS VRT Calculator (Revenue / ROS / NCTS). The clock starts the day the car lands:
- Estimate first — run the vehicle's details through the ROS VRT Calculator, which draws on Revenue's OMSP valuations and applies the EV relief automatically.
- Book the NCTS appointment as soon as the Explorer arrives in the State.
- Bring the vehicle and documents (proof of import, vehicle papers, identity) for physical examination.
- Complete registration and pay any VRT due — within 30 days of arrival.
Missing the 30-day window is what triggers penalties, so book early rather than waiting for paperwork to be perfect.
Frequently asked questions
The most common Explorer EV VRT questions cover which Explorer this is, the Premium trim near the cap, stacking the SEAI grant, and real-world range.
Is the all-electric Ford Explorer the same as the old petrol Explorer?
No. The Explorer sold in Ireland is a pure battery electric SUV on Volkswagen's MEB platform, a different car from the large petrol/hybrid US Ford Explorer (Complete Car, 2024). Only the BEV qualifies for the 7% band and EV VRT relief described here.
Does the Ford Explorer Premium pay VRT?
It can. Ford's price list lists the Premium series as not eligible for VRT relief, and a Premium's OMSP can sit above €50,000 (Ford Ireland, 2026). To be sure, check the specific car's OMSP on the ROS VRT Calculator rather than assuming the relief applies.
Can I claim the SEAI grant as well as the VRT relief?
Yes, in principle. The SEAI Purchase Grant (up to €3,500 under a price ceiling) and the VRT relief are separate supports with their own conditions (SEAI, 2026). The grant reduces the purchase price; the relief reduces the VRT — check each scheme's current eligibility.
What is the real electric range of the Ford Explorer EV?
The Select 77kWh "Extended Range" is rated at around 602 km WLTP, while the 52kWh "Standard Range" offers roughly 375–384 km (Ford / Complete Car, 2024). Real-world figures vary with speed, weather and load.
Published 16 June 2026 by the Gyrowheel editorial team. Verified against Revenue.ie published rules for 2026.