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 road worthiness 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 Applus Car Testing Service), debit card or credit card. If you are using a debit card to pay, the transaction is limited to €2,500 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.
A revised rates structure for Category A vehicles was announced in Budget 2013.
|CO2 emissions levels||VRT rates|
|Band A1||0 - 80 grams per kilometre||14% of OMSP (minimum €280)|
|Band A2||81 – 100 grams per kilometre||15% of OMSP (minimum €300)|
|Band A3||101 – 110 grams per kilometre||16% of OMSP (minimum €320)|
|Band A4||111 – 120 grams per kilometre||
17% of OMSP (minimum €340)|
|Band B1||121 – 130 grams per kilometre||
18% of OMSP (minimum €360)|
|Band B2||131 – 140 grams per kilometre||
19% of OMSP (minimum €380)|
|Band C||141 – 155 grams per kilometre||
23% of OMSP (minimum €460)|
|Band D||156 – 170 grams per kilometre||
27% of OMSP (minimum €540)|
|Band E||171 – 190 grams per kilometre||
30% of OMSP (minimum €600)|
191 – 225 grams per kilometre||
34% of OMSP (minimum €680)|
over 225 grams per kilometre||
36% of OMSP (minimum €720)|
|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 €1,500 depending on the age of the car in respect of certain series production vehicles until 31 December 2013.|
|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 2013|
|Electric vehicles***||VRT relief of up to €5,000 depending on the age of the car in respect of certain series production vehicles until 31 December 2013|
Exempt from VRT until 31 December 2013|
*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.