Vehicle Registration Tax

Vehicle Registration Tax (VRT) is paid at the time a vehicle is first registered in the State. When a new vehicle is purchased, the motor dealer will register the vehicle at the point of sale. The dealer must pay the VRT and Value-Added Tax (VAT) to Revenue. A used vehicle imported into the State must be presented at the National Car Testing Service (NCTS), registered, and the appropriate tax paid.

VRT categories

The vehicle must be put into a VRT category before Revenue can determine the amount of tax payable.

There are five categories of VRT: A, B, C, D and M.

The data published on this webpage details the number of registrations by quarter for new and used vehicles. Data is available from 2021 onwards.

Datasets

• Total Registrations

This dataset breaks down the number of new and used vehicle registrations by quarter and Revenue vehicle category. It also provides the associated VRT liability for each category. 

• Category A Registrations by VRT Band

This dataset  further breaks down the number of new and used Category A vehicle registrations by quarter and VRT band. The associated VRT liability for each band and the average vehicle value for VRT within each band is provided. Vehicles subject to a fixed charge have been excluded.

• Category A Registrations by Engine Type

This dataset details the number of new and used Category A vehicle registrations by quarter and engine type. As with the two datasets outlined above, it shows the associated VRT liability.