Vehicle Registration Tax
Vehicle Registration Tax is chargeable on the registration of motor vehicles (including motor-cycles) in the State. All motor vehicles in the State, other than those brought in temporarily by visitors, must be registered with the Revenue Commissioners. A vehicle must be registered before it can be licensed for motor tax purposes.
- VRT Valuations
- Required Vehicle Registration Documents
- Latest Changes in Procedures
- Taxing a Vehicle for the First Time
- VRT Legislation
- VRT Tax and Duty Manuals
For many vehicle models, a valuation for VRT purposes may be sourced from the VRT Calculator.
It should be noted that Revenue staff do not provide vehicle valuations unless the vehicle has been presented for registration. If you need to get an estimate of the approximate VRT for a vehicle model that is not on the VRT Calculator, please consult the FAQs section of the website - "How can I find out how much VRT I will have to pay if my particular vehicle is not on the VRT Calculator?"
An unregistered vehicle will only be registered on production of the appropriate EU Type Approval Documentation - European Community Whole Vehicle Type-Approval (ECWVTA) Certificate of Conformity (COC), Individual Vehicle Approval (IVA) or National Small Series Type-Approval (NSSTA).
The manufacturer should be contacted regarding a COC, and the NSAI should be contacted regarding IVA or NSSTA.
Previously Registered Vehicles
A previously registered vehicle will only be registered on production of a foreign certificate of registration, a certificate of permanent exportation or a certificate of de-registration. Other documentation such as a salvage certificate will not be accepted for registration purposes. If you have not got one of these documents, you should contact the registration authority of the State from which the vehicle was imported (or in the case of vehicles coming from the UK, the Driver and Vehicle Licensing Agency)
Please see the Guide to VRT section for full details on the documents required to register a vehicle.
The registration of any vehicle presented with this document will be delayed while its validity is confirmed with the Driver & Vehicle Licensing Agency (DVLA) and the Ministry of Defence (MOD) in the UK.
- Registration of Self Propelled Mobile Machinery
- What is a Motor Caravan/Motor Home?
- Modification of vehicles for use by Disabled Drivers/Passengers
- NSAI-Licence Scheme for the Adaptation of New Vehicles for Disabled Drivers (PDF, 29KB)
- The European Commission adopted Regulation (EU) No. 678/2011 on 14th July 2011 (PDF, 961KB). This regulation amends Annex II of Directive 2007/46/EC. The amendments have a bearing on the categorisation for VRT of Category B (N1) Vehicles from 14th July 2011. VRT is charged on the registration of vehicles according to their categorisation in Annex II of the Directive at the time of registration.
- Upcoming changes in Type Approval obligations regarding the registration of new buses and minibuses
- Part 1 - VRT Primary Legislation - Non-Statutory Consolidation (PDF, 1.07MB)
- Part 2 - VRT Secondary Legislation (PDF, 1.26MB)
- Part 3 - VRT General Excise Legislation (PDF, 795KB)
- Part 4 - VRT Relevant Finance Acts (PDF, 1.81MB)
- Part 5 - VRT Disabled Drivers and Passengers - Primary & Secondary Legislation (PDF, 844KB)
- Part 6 - VRT Legislation Index (PDF, 300KB)
- Vehicle Registration And Taxation Regulations, 1992 (S.I. No. 318 Of 1992) - Non-Statutory Consolidation (PDF, 336KB)
- Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 (S.I. No. 353 of 1994) - Non-Statutory Consolidation (PDF, 498KB)