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Vehicle registration tax (Ireland)

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Vehicle registration tax (VRT; Irish: Cáin Chláraithe Feithiclí, CCF) 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.

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.

Calculation

The VRT rate is a percentage of the open market selling price (OMSP; Irish: Praghas Díolta Margaidh Oscailte, PDMO) of the vehicle. The OMSP is the "expected retail price" and includes all taxes (Including VAT). The OMSP is the sum of the vehicle pre-tax price, VRT and VAT.

The total effective tax rate of a vehicle purchased in Ireland is the sum of the VRT and VAT paid divided by the pre-tax price of the vehicle.

Current VRT rates

VRT is currently applied based on a vehicle's CO2 emissions.

CO2 emissions (CO2g/km) VRT rate Minimum

VRT

Total effective

tax rate

0g/km up to and including 50g/km 7% of OMSP €140 32%
More than 50g/km up to and including 80g/km 9% of OMSP €180 35%
More than 80g/km up to and including 85g/km 9.75% of OMSP €195 36%
More than 85g/km up to and including 90g/km 10.5% of OMSP €210 37%
More than 90g/km up to and including 95g/km 11.25% of OMSP €225 39%
More than 95g/km up to and including 100g/km 12% of OMSP €240 40%
More than 100g/km up to and including 105g/km 12.75% of OMSP €255 41%
More than 105g/km up to and including 110g/km 13.5% of OMSP €270 42%
More than 110g/km up to and including 115g/km 15.25% of OMSP €305 45%
More than 115g/km up to and including 120g/km 16% of OMSP €320 46%
More than 120g/km up to and including 125g/km 16.75% of OMSP €335 48%
More than 125g/km up to and including 130g/km 17.5% of OMSP €350 49%
More than 130g/km up to and including 135g/km 19.25% of OMSP €385 52%
More than 135g/km up to and including 140g/km 20% of OMSP €400 54%
More than 140g/km up to and including 145g/km 21.5% of OMSP €430 57%
More than 145g/km up to and including 150g/km 25% of OMSP €500 64%
More than 150g/km up to and including 155g/km 27.5% of OMSP €550 70%
More than 155g/km up to and including 170g/km 30% of OMSP €600 76%
More than 170g/km up to and including 190g/km 35% of OMSP €700 89%
More than 190g/km 41% of OMSP €820 108%

VRT rates before 1 January 2021

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

VRT rates before 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.

References

  1. "Áireamhán CCF". www.ros.ie.
  2. "Guide to Vehicle Registration Tax (VRT)". www.revenue.ie.
  3. "Vehicle Registration Tax Process | Full Guide & Helpful Resources". 18 March 2019.
  4. Irish Tax & Customs (22 May 2023). "Vehicle Registration Tax, Manual Section 1A, Vehicle Classification and Tax Categories" (PDF).

External links

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