How to apply

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 mustbook 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). Since 2 January 2014 you must also bring a completed VRT Vehicle Purchase form, VRTVPD2 (pdf). You must present them with the following documents:

  • Proof of identity, such as a passport or driving licence
  • Document with your PPS number, such as a payslip or letter from Revenue with your name, address and PPSN
  • Document with your name and address, such as a utility bill
  • Invoice with date of purchase/sale

If you are registering a 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 registering a 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.

If you have a query about VRT exemptions or appeals the Revenue contact details are listed here.

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 anew or second hand 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.