Every imported Nissan carries an eight-digit statistical code that Revenue uses to pull the OMSP your VRT is charged on, returned when you run the VIN or registration through the ROS VRT enquiry. With Nissan the codes rarely split on badge alone — they split on when the car was built and exactly how it was specified, so a careful date and trim check does most of the work.
Qashqai: mind the 2014 facelift line
The Qashqai is the volume import and the one most often mis-coded, because its splits hinge on a year rather than a badge. The second generation arrived in 2014, and the pre- and post-2014 cars are separate entries in Revenue's database — a pre-facelift 1.6 petrol is never the same code as a later 1.5 dCi. Get the build date wrong and every figure after it is wrong too, so the date check comes first.
Within the range the engines fan out: the 1.2 DIG-T petrol, the 1.5 dCi diesel and the older 1.6 units are each coded apart, and trim climbs from Visia through Acenta up to N-Connecta and N-TEC+. Output is the sting in the tail: a 1.5 dCi N-TEC+ at 108 bhp is its own code, distinct from a lower-spec 1.5 dCi of the same displacement — the exact trim and the exact power figure both have to match, not just the engine size.
Juke: a small crossover with precise trims
The Juke repeats the pattern in a smaller package. The 1.2 DIG-T petrol and the 1.5 dCi diesel sit on different codes, and the trim ladder — Visia, Acenta, Tekna — separates them again, with the equipment-heavy Tekna carrying a higher OMSP than a base Visia of the same engine. As a rival crossover the Hyundai Tucson throws up exactly the same trim-and-output puzzle, so the discipline is identical: read the spec line off the car, not off the badge on the boot.
e-NV200: van or Evalia decides the category
The e-NV200 is where classification, not the code, does the heavy lifting. The electric panel van is a Category B commercial — charged at a flat 13.3% of the OMSP with a €125 minimum, on the same footing as a Ford Transit or a Land Rover Defender hard top. The seven-seat Evalia, by contrast, is a passenger vehicle: it runs the CO₂ table and, being fully electric, can claim VRT relief of up to €5,000 where the OMSP is €40,000 or less, tapering to nil by €50,000. Same silhouette, two entirely different rate books — and the battery size (the 24 kWh and later 40 kWh packs) splits the code again on either side.
The same group throws up a rarer puzzle in the Infiniti Q50, Nissan's premium cousin, which sold in tiny numbers here. Its 2.2 diesel is usually findable, but the 3.5 petrol hybrid can be missing from the enquiry altogether. Where a version is unlisted, the fallback is the vehicle not listed procedure, where Revenue fixes the OMSP and specification at physical inspection rather than from a stored code.
Nissan code splits at a glance
The variant splits that most often catch Nissan importers, with the trap to check before your NCTS appointment:
| Model | Variants with separate codes | Import trap |
|---|---|---|
| Qashqai | Pre- vs post-2014 facelift, 1.2 DIG-T / 1.5 dCi / 1.6, Visia → N-TEC+ | 1.5 dCi N-TEC+ 108 bhp is its own code — match trim and output, not just engine size |
| Juke | 1.2 DIG-T vs 1.5 dCi, Visia / Acenta / Tekna | Tekna sits on a higher OMSP than a Visia of the same engine |
| e-NV200 | Panel van vs Evalia, 24 kWh vs 40 kWh battery | Van = Category B (13.3%, min €125); Evalia = passenger EV with relief up to €5,000 |
| Infiniti Q50 | 2.2 diesel vs 3.5 petrol hybrid | Very low volume — the hybrid may be unlisted; use the vehicle-not-listed route |
Nissan VRT questions
Does the 2014 Qashqai facelift have a different code?
Yes. The second-generation Qashqai launched in 2014 is a different car from the outgoing model in Revenue's database, and even within a generation a facelift can move the trims and engines onto new codes. A pre-2014 1.6 and a post-2014 1.5 dCi are never the same entry, so a date check is the first thing to run before you match a code.
Is the Nissan e-NV200 taxed as a van or as a car?
It depends on the body. The e-NV200 electric panel van is a Category B commercial, charged at 13.3% of the OMSP with a €125 minimum, while the seven-seat Evalia is a passenger vehicle that runs the CO₂ table and, as an EV, can qualify for VRT relief up to €5,000 where the OMSP is €40,000 or less. The battery size also splits the code, so classify the body first.
Why can I not find my Infiniti Q50 in the VRT enquiry?
The Q50 sold in tiny numbers in Ireland, so some versions — particularly the 3.5 petrol hybrid against the more common 2.2 diesel — may not appear in the ROS enquiry at all. Where a version is unlisted, the fallback is the vehicle-not-listed route, where Revenue fixes the OMSP and details at physical inspection.