Hi Paul,
There isn’t a specific height requirement for tax purposes, but there are restrictions when it comes to how a camper van is fitted out. According to Revenue:
“Primarily a caravan should provide mobile living accommodation where a person (of average height) can move around comfortably while standing.”
That rule, obviously, allows for vans with ‘pop-up’ roofs.
However, you do need to make sure that the van is fitted out for both sleeping and cooking inside the living area. Again, per Revenue:
“Vehicles are ‘day vans’ and do not qualify as motor caravans if the modifications do not sufficiently alter the interior of the rear compartment. Likewise, vehicles are ‘day vans’ if they only modify the boot storage area to provide exterior access to cooking facilities. Revenue will not accept a candidate in which the living facilities are reasonably accessible only from outside the vehicle.”
There does seem to be an informal rule on the insurance side, that Irish insurers won’t accept any vehicle under 1.8 metres in height for insurance purposes as a camper van, but that’s not an explicit restriction.