What is Vehicle Registration Tax (VRT)?

Vehicle Registration Tax is chargeable on registration of a motor vehicle in the State. All motor vehicles in the State, other than those brought in temporarily by visitors, must be registered with the Revenue Commissioners. A vehicle must be registered before it can be licensed for road tax purposes.

When must I Register?

If you bring a vehicle into Ireland from abroad you must register it and pay VRT by the end of the next working day following its arrival in the State.

How and where do I Register?

A completed declaration form together with the vehicle should be presented at any of the 23 Vehicle Registration Offices (VRO) VRO Location Finder. Declaration forms are available on this website or from any VRO. All passenger (category A) vehicles must have approved documentation confirming the level of CO2 emissions of the vehicle being registered.  The VRT will be calculated by the official at the VRO, following inspection of the vehicle. In the case of a used vehicle you must also present the foreign registration document and a document, as approved by the Revenue Commissioners confirming the levels of CO2 emissions of the vehicle at the time of manufacture.  Without these registration documents (e.g. Sections 1-8 of the V5C from the UK) it is not possible for Revenue to register your vehicle. Please ensure you have the documents in your possession before you bring the vehicle into the State. If, due to some unforeseen circumstances, you do not have the documents in your possession when bringing the vehicle in you should make contact with your local VRO (see link above) by the next working day and explain the circumstances to them.

If the vehicle is new, VAT is also payable. (See Below)

A copy of the purchase invoice or other evidence of payment for the vehicle must be provided in all cases. You should be aware that inspection of vehicles being registered is a possibility and you should be prepared to make your vehicle available for any such inspection.

Postal applications for registrations of used vehicles may also be made at Vehicle Registration Offices. When making a postal application for registration the application should consist of:

• completed VRT 4 Form

• a copy of the purchase invoice if available;

• the foreign Registration Book/Certificate or Export Certificate from the foreign licensing authority;

• a bank draft or personal cheque for the amount of VRT due;

• Documentation (as approved by the Revenue Commissioners) confirming the level of CO2 emissions of the vehicle at the time of manufacture  

How is the Tax calculated?

In the case of cars and small vans, the tax is a percentage of the expected retail price, including all taxes in the State. This price is known as the Open Market Selling Price or OMSP.

How can I Pay?

You can pay using the following methods:

• Bankdraft made payable to "Revenue Commissioners".

• Money order made payable to "Revenue Commissioners".

• Laser debit card (subject to a limit of €1500).

• Unguaranteed cheques may also be accepted in payment subject to the following conditions:

  • The payer's name, the name on the cheque and the name of the owner of the vehicle being registered must be the same.

  • The payer's PPS No. must be written on the back of the cheque.

  • Photographic proof of the payer's identity must be provided, (e.g. passport, driver's licence).  

Have I any recourse if I feel that I have been Overcharged?

Yes. You can raise the matter with the VRO official at the time of payment. If you continue to be dissatisfied you can appeal under the formal excise appeal procedure. Details are set out in a separate information leaflet VRT 6 - Appeal Procedures relating to Vehicle Registration Tax which you can obtain at any VRO.

When can I get my Number Plates?

Once the vehicle has been registered by the Revenue Commissioners and the VRT paid, a receipt which specifies the registration number allocated is supplied. The new registration number must be displayed within three days.

When do I receive my Registration Certificate?

The registration certificate, issued by the Department of Transport, will be posted to you after you have applied to your local authority motor tax office for your road tax licence.

Reliefs and Exemptions

There are various reliefs and exemptions from VRT. These are described in individual public notices which are available from any VRO. They include exemption which may apply in the case of:

• transfer of residence

• transfer of business activity

• inheritance.

Relief is also available for certain persons with disabilities who meet specified medical criteria. An information booklet VRT 7 - Vehicles for People with Disabilities - Tax Relief Scheme is available from the Central Repayments Office, Coolshannagh, Monaghan - Telephone 047 - 38010.

Note that vehicles that come within the scope of the above reliefs and/or exemptions must also have documentation confirming the level of CO2 emissions of the vehicle. The documentation outlined above is required for all category A vehicles regardless of whether VRT is payable.

What are the VRT Categories and the appropriate current rates of VRT?

The legal definition for each VRT Category is defined in Section 130 of the Finance Act, 1992 as amended. Further legal definitions in relation to VRT are contained in S.I. 318 of 1992. Please note that the following information is not a legal definition of the various VRT Categories. If you are in any doubt or require assistance on this or any other VRT matter, you should contact your local Vehicle Registration Office.

VRT Category A

Examples of Category A vehicles include cars (saloons, estates, hatchbacks, convertibles, coupes, MPVs, Jeeps etc.) and minibuses with less than 12 permanently fitted passenger seats.

The rate of tax chargeable is based on the level CO2 emissions for the vehicle at the time of manufacture. The rates and associated minimum amounts are:

CO2 Emissions (g CO2/km)	VRT Rates	Minimum VRT
0 - 120g	14% of OMSP	€280
121 - 140g	16% of OMSP	€320
141 - 155g	20% of OMSP	€400
156 - 170g	24% of OMSP	€480
171 - 190g	28% of OMSP	€560
191 - 225g	32% of OMSP	€640
226g and over	36% of OMSP	€720

VRT Category B

Examples of Category B vehicles include certain car derived vans and jeep derived vans.

The rate of VRT applicable to Category B vehicles, subject to a minimum VRT of €125, is 13.3% of the Open Market Selling Price (OMSP).

VRT Category C

Examples of Category C vehicles include certain commercial vehicles, agricultural tractors and minibuses with at least 12 permanently fitted passenger seats.

The VRT rate applicable to Category C vehicles is a flat rate of €50.

VRT Category D

Examples of Category D vehicles include ambulances, fire engines, vehicles used in the transportation of road construction machinery. The use to which a vehicle is put is also considered when a vehicle is being classified for VRT purposes as Category D.

There is no VRT payable on a Category D vehicle.

Motorcycles

Examples include motorcycles, scooters, certain All Terrain Vehicles (ATV).

VRT is charged by reference to the cubic capacity i.e. cubic centimetres (cc) of the engine. The current rates are €2 in respect of each cc up to 350 and €1 for each cc thereafter. The total amount is then reduced by prescribed percentages to take account of the age of the vehicle.

There is no VRT payable on an electric motorcycle.

Repayment/Remission of VRT on Hybrid Electric Vehicles and Flexible fuel vehicle.

Hybrid electric vehicles and flexible fuel vehicles may qualify for a remission/repayment of up to a maximum of €2,500. The vehicles must be series production vehicles. The repayment/remission is on a sliding scale depending on the age of the car (See Table below). This provision is available from 1 July 2008 to 31 December 2010

Age of vehicle	Maximum amount which may be remitted or repaid
New vehicle, first registration	€2,500
Not a new vehicle but less than 2 years	€2,250
2 years or over but less than 3 years	€2,000
3 years or over but less than 4 years	€1,750
4 years or over but less than 5 years	€1,500
5 years or over but less than 6 years	€1,250
6 years or over but less than 7 years	€1,000
7 years or over but less than 8 years	€750
8 years or over but less than 9 years	€500
9 years or over but less than 10 years	€250
10 years or over	Nil

'hybrid electric vehicle' means a vehicle that derives its motor power from a comination of an internal combustion engine and an electric motor and is capable of being driven on electric propulsion alone for a material part of its normal driving cycle.

'flexible fuel vehicle' means a vehicle that derives its motive power from an internal combustion engine that is capable of using a blend of ethanol and petrol, where such blend contains a minimum of 85 per cent ethanol.

Electric Vehicles including Electric Motorcycles

Category A and B vehicles and motorcycles which are shown to the satisfaction of the Revenue Commissioners to be series production models of electric vehicles and electric motorcycles are exempt from VRT until 31 December 2010.

'electric vehicle' means a vehicle that derives it motive power exclusively from an electric motor.

'electric motorcycle' means a motorcycle that derives it motive power exclusively from an electric motor.

When is VAT chargeable and payable?

New means of transport from other Member States of the EU

For VAT purposes a new means of transport is a goods or passenger vehicle that meets either one of the two criteria following:

• It is a new means of transport if it is a motor vehicle or motor-cycle (other than a tractor) supplied six months or less after the date of its first entry into service.

• It is a new means of transport if it is a motor vehicle or motor-cycle (other than a tractor) that has travelled 6,000 kilometres or less.

If the vehicle meets either of these criteria the vehicle is treated as a new means of transport for VAT purposes and VAT is chargeable at registration.

Examples

Vehicle 5 months old with 8,000km - chargeable to VAT

Vehicle 7 months old with 5,000km - chargeable to VAT

Vehicle 7 months old with 8,000km - not chargeable to VAT

When is CCT chargeable and payable?

Customs Common Tariff (CCT) is chargeable on vehicles (both new and used) that are imported from outside the EU. It should be paid at the first point of entry of the vehicle into the EU. Proof of payment must be presented when the vehicle is being registered in the State.

Advice

Any delay in registering your vehicle or paying the tax may make you liable to substantial penalties including forfeiture of the vehicle and prosecution.