Vehicle registration tax (Ireland)
Vehicle Registration Tax or VRT is a tax that is chargeable on registration of a motor vehicle in Ireland.
Every motor vehicle brought into the country, other than temporarily by a visitor, must be registered with Revenue and must have VRT paid for it by the end of 30 days of arrival in the country.[1]
The tax is paid to the Revenue in two ways:
- VRT is included in the retail price of a new motor vehicle purchased from a dealership
- The tax is paid by the owner of a motor vehicle imported from abroad upon applying for registration (subject to exemptions, below).
The vehicle must be presented at a National Car Test centre within 30 days of importation into Ireland.[2]
Calculation
VRT is calculated as a percentage of the open market selling price (OMSP) of the vehicle. The OMSP is the "expected retail price" and includes all taxes (Including VAT) previously paid in the state.
VRT rates pre-July 2008
| Vehicle | Engine Size | VRT |
|---|---|---|
| Cat. A: Cars | < 1400 cc | 22.5% of OMSP, (subject to a min. tax of €315) |
| Cat. A: Cars | 1401-1900cc | 25% of OMSP (subject to a min. tax of €315) |
| Cat. A: Cars | > 1900cc | 30% of OMSP (subject to a min. tax of €315) |
| Cat. B: Car-based commercial vehicles | N/A | (Pre 2011: €50 flat rate). Post 2011: 13.3% of OMSP (subject to a min tax of €125) |
| Cat. C: Commercial vehicles | N/A | A flat rate of €50. |
| Cat. D: Emergency and construction vehicles | N/A | N/A |
| Hybrid vehicles | as per cars | 50% of VRT payable may be rebated in respect of some hybrid vehicles. |
Current VRT rates
A new system was introduced with effect from 1 July 2008. This system moved the VRT calculation for passenger vehicles from being calculated on engine capacity to a system calculated on CO2 emissions. This system applies to new vehicles registered from this date as well as second hand vehicles (originally registered after this date) imported after this date. Commercial Vehicles remain unaffected. The rates have been updated however as of 1 January 2013.
VRT Rates as of 1 January 2013
| Band | CO2 Emissions (/km) | VRT Rate |
|---|---|---|
| A1 | 0 – 80g | 14% of OMSP |
| A2 | 81 – 100g | 15% of OMSP |
| A3 | 101 – 110g | 16% of OMSP |
| A4 | 111 – 120g | 17% of OMSP |
| B1 | 121 – 130g | 18% of OMSP |
| B2 | 131 – 140g | 19% of OMSP |
| C | 141 - 155g | 23% of OMSP |
| D | 156 - 170g | 27% of OMSP |
| E | 171 - 190g | 30% of OMSP |
| F | 191 - 225g | 34% of OMSP |
| G | 226g and over | 36% of OMSP |
VRT Rates Before January 2013
| Band | CO2 Emissions (/km) | VRT Rate |
|---|---|---|
| A | 0 – 120g | 14% of OMSP |
| B | 121 – 140g | 16% of OMSP |
| C | 141 – 155g | 20% of OMSP |
| D | 156 – 170g | 24% of OMSP |
| E | 171 – 190g | 28% of OMSP |
| F | 191 – 225g | 32% of OMSP |
| G | 226g and over | 36% of OMSP |
In addition, Motor Tax Rates have been realigned to reflect these new VRT bands with the motor tax payable being linked to the VRT band.