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Vehicle Registration Tax (VRT) is based on the Open Market Selling Price (OMSP) of the vehicle. The OMSP depends on the market value, engine size, year, model and roadworthiness condition of the vehicle.
After the vehicle has been inspected the rate of VRT is calculated by Revenue. The VRT is collected by the NCTS on behalf of Revenue. You can pay by bank draft (payable to NCTS), Laser (debit) card or credit card. If you are using a Laser debit card to pay, the transaction is limited to €1,500 per day. If the VRT payment exceeds this amount, you can pay the balance by bank draft.
Since 1 July 2008 VRT for cars (Category A) is no longer based on engine size but on the level of CO2 emissions from the car. On the Sustainable Energy Authority of Ireland’s (SEAI) website you can check the CO2 emissions levels for different car models.
VRT rates for Category A vehicles from 1 July 2008
| CO2 emissions levels | VRT rates | |
| Band A | under 120 grams per kilometre | 14% of OMSP (minimum €280) |
| Band B | 121 – 140 grams per kilometre | 16% of OMSP (minimum €320) |
| Band C | 141 – 155 grams per kilometre | 20% of OMSP (minimum €400) |
| Band D | 156 – 170 grams per kilometre | 24% of OMSP (minimum €480) |
| Band E | 171 – 190 grams per kilometre | 28% of OMSP (minimum €560) |
| Band F | 191 – 225 grams per kilometre | 32% of OMSP (minimum €640) |
| Band G | over 225 grams per kilometre | 36% of OMSP (minimum €720) |
Vehicle Registration Tax rates for all other categories
| Category | Vehicle | VRT rate |
| B | Car derived and jeep derived vans | 13.3% of OMSP (subject to a minimum tax of €125) (Since 1 January 2011, light commercial vehicles previously charged at the Category C rate have been charged at the Category B rate) |
| C | Other vehicles such as tractors, large vans, lorries, vintage cars (over 30 years old), minibuses (minimum 12 passenger seats) | From 1 May 2011 flat rate of €200 (was €50). |
| Motor caravans/motor homes | 13.3% of OMSP since January 2011 | |
| Motorcycles (new) | €2 per cc up to 350cc and €1 per cc thereafter | |
| Motorcycles (used) | As for new. Total amount is then reduced by percentage depending on age (over 30 years 100% reduction) | |
| Hybrid electric vehicles and flexible fuel vehicles* | VRT relief of up to €2,500 depending on the age of the car in respect of certain series production vehicles until 31 December 2010. This scheme is being extended until 31 December 2012 with VRT relief of up to €1,500. | |
| Plug-in hybrid electric vehicles** | VRT relief of up to €2,500 depending on the age of the car in respect of certain series production vehicles until 31 December 2012 | |
| Electric vehicles and electric motorcycles*** | Exempt from VRT until 31 December 2012 |
*A hybrid electric vehicle derives its power from a combination of an electric motor and an internal combustion engine and is capable of being driven on electronic propulsion alone for a material part of its normal driving cycle. A flexible fuel vehicle has an engine capable of using a blend of ethanol (minimum 80%) and petrol.
**A plug-in hybrid electric vehicle derives its motive power from a combination of an electric motor and an internal combustion engine, where the electric motor derives its power from a battery that may be charged from the internal combustion engine and an alternating current (AC) electric mains supply and is capable of being driven on electric propulsion alone for a material part of its normal driving cycle.
***An electric vehicle/motorcycle is propelled by an electric motor only.
In order to register and pay the VRT you must bring your car for an inspection to your local designated NCTS centre (there are 22 of these around the country). You must book an appointment with the NCTS within 7 days of your car’s arrival into Ireland. There is detailed information about the registration process on the NCTS website. At the inspection you must bring a completed Declaration for Registration for a New or Used Vehicle/Motorcycle (pdf) and present it with the following documents:
If you are registeringa new vehicle (less than 3 months old or travelled less than 3,000km) you must also bring an EU Whole Vehicle Type-Approval Certificate of Conformity or IVA NASSTA Certificate of Conformity. (This document will be retained by NCTS so you should keep a copy of it)
If you are registeringa used vehicle (over 3 months or 3,000km) you must also bring evidence of previous registration such as foreign certificate of registration, a certificate of permanent exportation or a certificate of de-registration. (This document will be retained by NCTS so you should keep a copy of it)
If you are claiming an exemption from VRT, you must bring the exemption certificate issued by Revenue
When enquiring about VRT rates, you need to provide specific information about your vehicle. The Revenue Commissioners have also produced a guide to VRT which is a list of frequently asked questions about VRT in Ireland. They have also produced a guide to the CO2-based VRT for cars.
VAT
If you are importing a new car from another EU country VAT is payable in addition to VRT – see ‘VAT’ above. You pay this when you register the car. If you are importing a new or secondhand car from outside the EU, VAT and customs duty is payable. Customs duty is paid when the vehicle first enters the EU, at the point of entry. You must have proof of payment of this when you are registering the car in Ireland.
If you have a question relating to this topic you can contact the Citizens Information Phone Service on lo-call 1890 777 121* or on +353 (0) 21 452 1600 (Monday to Friday, 9am to 9pm) or you can visit your local Citizens Information Centre. *Please note that the rates charged for the use of 1890 numbers may vary among different service providers.
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