Vehicle registration tax (Ireland)
Vehicle registration tax (VRT; Irish: Cáin Chláraithe Feithiclí, CCF) is a tax that is chargeable on registration of a motor vehicle in Ireland.[1]
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.[2]
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.[3]
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[4]
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
- "Áireamhán CCF". www.ros.ie.
- "Guide to Vehicle Registration Tax (VRT)". www.revenue.ie.
- "Vehicle Registration Tax Process | Full Guide & Helpful Resources". 18 March 2019.
- Irish Tax & Customs (22 May 2023). "Vehicle Registration Tax, Manual Section 1A, Vehicle Classification and Tax Categories" (PDF).