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.
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?"
Latest Changes in Procedures
- What is a Motor Caravan/Motor Home?
- Registering a Vehicle - Required Documentation Update (PDF, 187KB)
- Registration Districts – Limerick, Tipperary and Waterford (PDF, 212KB)
- Export Repayment Scheme
- Incomplete/Completed Registration Process - New Forms and Procedures
- Budget 2013 - VRT (PDF, 81KB)
- Modification of vehicles for use by Disabled Drivers/Passengers
- NSAI-Licence Scheme for the Adaptation of New Vehicles for Disabled Drivers (PDF, 29KB)
- Registration of Self Propelled Mobile Machinery
- 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
- Revised Vehicle Classification for VRT Purposes
From 1 January 2012, 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 )
Taxing a New Vehicle
- Guide to Payments Methods for VRT Traders
- Vehicle Registration Tax Non-Statutory Consolidation of Primary and Secondary Legislation. (PDF, 2.86MB)
- Tax & Duty Manuals - Section 16 FOI Act