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

  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).
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