Ive spoken with several tax offices and the official line is that all car imported into ireland between January and before July 1 will have the option whether to pay motor tax based on emissions or engine size, whichever is less.
The press release referred at http://www.environ.ie/en/LocalGovernment/MotorTax/News/MainBody,16861,en.htm is ambiguous on this point, which is exactly the case I'm interested in.
I've just e-mailed the Minister, but I'm not holding by breath.....