Every imported Hyundai or Kia is tied to an eight-digit statistical code — Revenue's link between your precise car and the OMSP your VRT is charged on — which you retrieve by running the VIN or plate through the ROS VRT enquiry. With these two sister brands the codes are logical, but they punish one habit: reading the badge and skipping the year.
ix35 to Tucson: the mid-2015 switch you must not cross
Hyundai's compact SUV changed name in the middle of 2015: the ix35 bowed out and the Tucson took over, so a car first registered in 2015 can honestly be either model. That is the trap. In Revenue's database they are two different cars with their own codes and OMSPs, and a 2015 registration date alone will not tell you which one is in front of you — the VIN and the paperwork will. Cross the two and every figure downstream is anchored to the wrong vehicle.
Within each, the usual splits apply. The ix35 divides by engine — the 1.7 CRDi against the 2.0 CRDi — and by trim and two-wheel or four-wheel drive. The Tucson widens that further, adding the 1.6 petrol and 1.6 CRDi alongside the 2.0 CRDi, with Comfort, Executive and Premium trims each coded apart. Two Tucsons of the same year can sit on very different OMSPs, so the drivetrain and trim line matter as much as the engine. The safest habit is to fix the model first, then the year, then the engine and drivetrain, and only then reach for a code — reverse that order and the changeover year will catch you out. Before you commit to any of it, check your VRT statistical code up front so a wrong assumption never reaches the auction.
i20 and i30: trims and generations
The hatchbacks carry the same discipline. The i20 runs across generations that look alike but are distinct database entries, and it fragments by engine — the 1.2 petrol against the 1.4 CRDi — and by three- or five-door body on the earlier cars. The i30 is the classic generation trap: the Mk2 and the sharper Mk3 are separate cars, and the 1.4 petrol, 1.6 CRDi and the warmer N Line each hold their own code. Because a search on "i30 1.6 CRDi" can surface more than one plausible entry, a simple year check keeps the generations apart — the same discipline you would apply to a Nissan Qashqai straddling its own model change.
The Kia side of the family
Kia and Hyundai are sister brands built on shared engineering, so the Kia range mirrors what you have just read. The Sportage is the ix35 and Tucson cousin — same class, same era, same generation splits — and the Ceed is the i30 cousin, dividing by generation and by petrol-versus-CRDi trim in exactly the way the Hyundai does. The Kia Ceed even shares the i30's habit of a warmer variant sitting on a higher OMSP. It is the same trim-and-generation logic you would trace across a Škoda Octavia range.
But familiar is not identical. Each Kia is registered on its own statistical code and its own OMSP — you cannot borrow the Hyundai cousin's entry because the badge shares a parts bin. A Sportage and a Tucson of the same year may be mechanically close, yet Revenue values and codes them separately, and the OMSPs need not line up. Match the Kia line itself, generation by generation, exactly as you would the Hyundai.
Hyundai & Kia code splits at a glance
The variant splits that most often cost Hyundai and Kia importers money, with the trap to check before your NCTS appointment:
| Model | Variants with separate codes | Import trap |
|---|---|---|
| ix35 / Tucson | ix35 (1.7 / 2.0 CRDi) vs Tucson (1.6 petrol, 1.6 / 2.0 CRDi), 2WD vs 4WD, trim lines | Replaced mid-2015 — a 2015 car could be either; don't cross the codes |
| i20 | Generations, 1.2 petrol vs 1.4 CRDi, 3dr vs 5dr on earlier cars | Similar-looking generations are separate entries — check the year |
| i30 | Mk2 vs Mk3, 1.4 petrol / 1.6 CRDi / N Line | "1.6 CRDi" spans two generations — a year check keeps them apart |
| Kia Sportage | Generations, petrol vs CRDi, 2WD vs 4WD, trim lines | The ix35/Tucson cousin — same logic, but its own code, not Hyundai's |
| Kia Ceed | Generations, petrol vs CRDi, warmer trim on a higher OMSP | The i30 cousin — mirrors the trim logic, still needs its own entry |
Hyundai & Kia VRT questions
Is a 2015 ix35 the same statistical code as a 2015 Tucson?
No. The ix35 was replaced by the Tucson around the middle of 2015, so a 2015 car could genuinely be either model — but they are separate cars in Revenue's database with their own codes and OMSPs. Confirm which one you actually have from the VIN and paperwork before you pick a code, because crossing them puts the whole VRT figure on the wrong car.
Do Kia models share statistical codes with their Hyundai cousins?
No. Kia and Hyundai are sister brands and share a lot of engineering — the Sportage is the ix35/Tucson cousin and the Ceed is the i30 cousin — but each Kia is registered on its own statistical code and OMSP. The trim-and-generation logic looks familiar, yet you still have to match the Kia entry, not borrow the Hyundai one. For anything so rare that ROS returns nothing, the fallback is the vehicle not listed procedure, where Revenue fixes the details at inspection.
Does a Hyundai Kona or Ioniq EV get VRT relief?
A battery-electric Kona or Ioniq can qualify for VRT relief of up to €5,000 where the OMSP is €40,000 or less, with the relief tapering above that. The petrol and diesel versions instead run the standard CO₂ table of 7% to 41% plus the diesel NOx levy, so the fuel type changes both the code and the way the bill is built.