If you’re considering purchasing or importing a vehicle in Ireland, understanding Vehicle Registration Tax (VRT) is crucial. This tax can significantly impact the total cost of your vehicle.
What Is VRT?
Vehicle Registration Tax (VRT) is a tax levied when a vehicle is first registered in Ireland. This applies to both new vehicles and used vehicles imported into the country. The tax is collected by the Revenue Commissioners and is typically paid at the time of registration through the National Car Testing Service (NCTS) centres.
How Is VRT Calculated?
The amount of VRT payable depends on several factors:
- Vehicle Type: Different categories (A, B, C, etc.) apply based on the vehicle’s characteristics.
- Open Market Selling Price (OMSP): This is the expected retail price of the vehicle in Ireland, including all taxes.
- COâ‚‚ Emissions: Higher emissions typically result in higher VRT rates.
- NOx Emissions: A separate Nitrogen Oxide (NOx) levy may also apply.
For example, as of 2025, Category B vehicles with COâ‚‚ emissions between 0g/km and 120g/km are subject to a reduced VRT rate of 8%, while those with higher emissions are taxed at the standard rate of 13.3%.
VRT Categories Explained
Vehicles are classified into categories for VRT purposes:
- Category A: Passenger vehicles, including cars and SUVs.
- Category B: Car-derived vans and other light commercial vehicles.
- Category C: Heavy commercial vehicles, such as trucks and buses.
- Category D: Ambulances, fire engines, and other special-purpose vehicles.
- Category M: Motorcycles.
Each category has its own VRT calculation method and rates.
When and Where to Pay VRT
You must register your vehicle and pay the VRT within 30 days of bringing it into Ireland. This process is handled through the NCTS centres, where your vehicle will be inspected, and the appropriate VRT will be assessed and collected.
VRT Exemptions and Reliefs
Certain situations may qualify for VRT exemptions or reliefs:
- Transfer of Residence: If you’re moving to Ireland and bringing your vehicle with you.
- Vehicles for Disabled Drivers: Special reliefs may apply.
- Diplomatic Vehicles: Exemptions for diplomatic personnel.
It’s essential to consult with Revenue or a knowledgeable dealer to determine eligibility for any exemptions.
Tools to Estimate Your VRT
To get an estimate of the VRT payable on a specific vehicle, you can use the official VRT calculator provided by Revenue:
Ensure you have accurate details about the vehicle, including make, model, year, and emission figures, to obtain a reliable estimate.
Final Thoughts
Understanding VRT is vital when purchasing or importing a vehicle in Ireland. It affects the overall cost and compliance with Irish regulations. At TRB Car Sales in Cork, we’re committed to assisting you through every step of your vehicle purchase, including navigating VRT requirements.
