CO₂ Emissions Based VRT

Finance Act 2008 changes to Vehicle Registration Tax (VRT)

Since 1 July 2008 VRT is no longer based on the engine size but rather on the CO₂ emissions from the car. This is a fundamental change in the method of charging VRT and impacts on the amount of VRT charged on all new cars on sale in the State and also on second-hand cars imported from abroad. Linking the VRT rates to CO₂ emission levels means that those purchasing cleaner, low emission cars pay less VRT while those opting to purchase higher emitting vehicles pay more.

You can access the following documents and links to other sites:

• VRT legislation as enacted in Finance Act 2008 (PDF, 42KB)

Useful links

Department of Finance data

• Budget 2008
• Rebalancing VRT taking account of CO₂ Emissions Levels (PDF)

Department of the Environment, Heritage and Local Government data

• Motor Tax Rates based on CO₂ emissions - Effective from 1st January 2012
• Motor Tax Rates Based on Engine Size - Effective 1 January 2009

List of various web sites used by Revenue in its documents.

• Driver and Vehicle Licensing Agency UK (DVLA)
• Vehicle Certification Agency (VCA)
• Sustainable Energy Authority of Ireland (SEAI)
• ROS Revenue Online System - VRT Enquiry System

It should be noted that the changes in VRT will have no impact on passenger (category A) vehicles already registered in the State as VRT is a once-off tax charged on the registration of the vehicle.

The Department of the Environment, Heritage and Local Government is also changing the way in which annual Motor Tax will be charged. Their website can be found at www.environ.ie

(Adobe Acrobat Reader PDF )

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