Revised Vehicle Classification for VRT Purposes
The Revenue Commissioners have announced changes to the vehicle categorisation system for vehicle registration tax (VRT) purposes. From 1 January 2011, a revised vehicle categorisation system will come into law and will reflect the categories used for the classification of vehicles at European level.
Where a vehicle (new or used) is being registered in the State, an EU Vehicle Classification will be mandatory from 1 January 2011. For new vehicles, this Vehicle Classification is normally found on the Certificate of Conformity and in the case of used vehicles it is normally found on registration documentation issued by the previous Registration Authority. If, for whatever reason, the vehicle classification cannot be confirmed to the satisfaction of the Revenue Commissioners at the time of registration, the vehicle will be deemed to be a category M1 i.e. a passenger vehicle for VRT purposes.
From a taxation point of view the EU Classification is, for the most part, equivalent to the pre 2011 Revenue VRT category i.e. EU Classification M1 is normally equivalent to Revenue Category A passenger vehicles and accordingly the VRT liability should remain unchanged.
The following table maps the EU classification scheme against the old Revenue categories:
| EU Vehicle Classifications | Equivalent Revenue Category |
|---|---|
| M1 - Passenger Vehicles | Category A - Passenger Vehicle e.g. saloon, hatchback etc. |
| M2 - Passenger Vehicles | Category C - Passenger vehicles with more than eight seats in addition to the driver and under 5 tonnes in weight i.e. mini bus |
| M3 - Passenger Vehicles | Category C - Passenger vehicles with more than eight seats in addition to the driver and over 5 tonnes in weight i.e. large bus |
| N1 - Commercial Vehicles, designed for the carriage of goods | Category B - Commercial Vehicles under or equal to 3.5 tonnes in weight |
| Category N1 - Vehicles that, at the time of manufacture, have less than four seats and have a technically permissible maximum laden mass weight that is greater than 130 per cent of the mass in service of the vehicle with bodywork in running order | Category C - Commercial Vehicles (carriage of goods) other |
| Category M1 or N1 - Vehicles that have been modified or converted post manufacture, to have less than four seats and have a technically permissible maximum laden mass weight that is greater than 130 per cent of the mass in service of the vehicle with body | Category B - Commercial Vehicles under or equal to 3.5 tonnes in weight |
| N2 - Commercial Vehicles, designed for the carriage of goods | Category C - Commercial Vehicles (carriage of goods) over 3.5 tonnes and under 12 tonnes in weight |
| N3 - Commercial Vehicles, i.e. designed for the carriage of goods | Category C vehicles over 12 tonnes in weight |
| L1 to L7 - Motor Cycles and certain three wheel vehicles | Category M |
| T1 to T5 - Agricultural Vehicles | Category C |
[Ends 23/12/10]