Vehicle Registration Tax - VRT1
What is Vehicle Registration Tax (VRT)?
Vehicle Registration Tax is chargeable on registration of a motor vehicle 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 road tax purposes.
From the 29th April 2009 onwards, all new passenger cars of EU vehicle category M1 (excluding special purpose vehicles) will require European Community Whole Vehicle Type Approval ECWVTA, or national type approval in order to be registered in Ireland. EU vehicle category M1 is defined as "Vehicles designed and constructed for the carriage of passengers and comprising no more than eight seats in addition to the driver's seat." These vehicles fall under Revenue's Category A or in some cases, Category B crew cab vehicles.
Individuals purchasing a new passenger vehicle outside the State (including Northern Ireland) will now have to produce an ECWVTA Certificate of Conformity (CoC) or a national approval certificate (NSSTA or IVA) at the local Vehicle Registration Office in order to have the vehicle registered. This type approval certificate can only be obtained from the dealer or manufacturer from which the vehicle was purchased and should be obtained at the time of purchase.
- When must I register?
- How and where do I register?
- How is the tax calculated?
- How can I pay?
- Have I any recourse if I feel that I have been overcharged?
- When can I get my number plates?
- What happens where I buy from a dealer?
- When do I receive my Registration Certificate?
- Reliefs and Exemptions?
- What are the VRT Categories and the appropriate current rates of VRT?
- What is a Certificate of Conformity and when is it required?
- When is VAT chargeable and payable?
- When is CCT chargeable and payable?
When must I Register?
If you bring a vehicle into Ireland from abroad you must register it and pay VRT by the end of the next working day following its arrival in the State.
Where a vehicle is not registered on time, an additional assessment of VRT may be raised at the time of registration for the period a vehicle remained unregistered in the State.
It should be noted that an unregistered vehicle may be detained by Revenue officials or by An Garda Siochana. In certain circumstances, a vehicle may be seized by Revenue officials and may only be released on the payment of a penalty.
How and where do I Register?
A completed declaration form together with the vehicle should be presented at any of the 23 Vehicle Registration Offices (VRO) 
VRO Location Finder (MS Word, 54KB). Declaration forms are available on this website or from any VRO. All passenger (category A) vehicles must have approved documentation confirming the level of CO2 emissions of the vehicle being registered. The VRT will be calculated by the official at the VRO, following inspection of the vehicle. In the case of a used vehicle you must also present the foreign registration document and a document, as approved by the Revenue Commissioners confirming the levels of CO2 emissions of the vehicle at the time of manufacture. Without these registration documents (e.g. Sections 1- 8 of the V5C from the UK) it is not possible for Revenue to register your vehicle. Please ensure you have the documents in your possession before you bring the vehicle into the State. If, due to some unforeseen circumstances, you do not have the documents in your possession when bringing the vehicle in you should make contact with your local VRO (see link above) by the next working day and explain the circumstances to them.
If the vehicle is new, VAT is also payable. (See Below)
A copy of the purchase invoice or other evidence of payment for the vehicle must be provided in all cases. You should be aware that inspection of vehicles being registered is a possibility and you should be prepared to make your vehicle available for any such inspection.
Postal applications for registrations of used vehicles may also be made at Vehicle Registration Offices. When making a postal application for registration the application should consist of:
- completed
VRT 4 - Declaration for registration of a used vehicle (Other than a motor cycle) (PDF, 92KB)
or VRT 5 - Declaration for Registration of a New or used Motor Cycle (PDF, 73KB)
(as appropriate); - a copy of the purchase invoice if available;
- the foreign Registration Book/Certificate or Export Certificate from the foreign licensing authority;
- a bank draft or personal cheque (see How can I pay?) for the amount of VRT due;
- Documentation (as approved by the Revenue Commissioners) confirming the level of CO2 emissions of the vehicle at the time of manufacture
Dealers can avail of ROS to register new vehicles.
How is the Tax calculated?
In the case of cars and small vans, the tax is a percentage of the expected retail price, including all taxes in the State. This price is known as the Open Market Selling Price or OMSP. The VRO will calculate this tax for you or you may obtain the details online at Vehicle Registration on-line Enquiry System.
How can I Pay?
You can pay using the following methods:
- Bankdraft made payable to "Revenue Commissioners".
- Money order made payable to "Revenue Commissioners".
- Laser debit card, where available (subject to a limit of €1,500).
- Unguaranteed cheques may also be accepted in payment subject to the following conditions:
- The payer's name, the name on the cheque and the name of the owner of the vehicle being registered must be the same.
- The payer's PPS No. must be written on the back of the cheque.
- Photographic proof of the payer's identity must be provided, (e.g. passport, driver's licence).
NOTE: Third Party cheques will not be accepted.
Please note that in the interest of your own safety and that of Revenue staff in the VRO we no longer accept cash in payment of any tax or duty.
Have I any recourse if I feel that I have been Overcharged?
Yes. You can raise the matter with the VRO official at the time of payment. If you continue to be dissatisfied you can appeal under the formal excise appeal procedure. Details are set out in a separate information leaflet VRT 6 - Appeal Procedures relating to Vehicle Registration Tax which you can obtain at any VRO.
When can I get my Number Plates?
Once the vehicle has been registered by the Revenue Commissioners and the VRT paid, a receipt which specifies the registration number allocated is supplied. The new registration number must be displayed within three days.
What happens when I buy from a Motor Dealer?
The dealer is responsible for collecting the tax and registering a vehicle with the Commissioners before you take delivery of it. The price you pay the dealer should include the VRT. The vehicle will be supplied to you with the registration plates already fitted.
When do I receive my Registration Certificate?
The registration certificate, issued by the Department of Transport
, will be posted to you after you have applied to your local authority motor tax office for your road tax licence.
Reliefs and Exemptions
There are various reliefs and exemptions from VRT. These are described in individual public notices which are available from any VRO. They include exemption which may apply in the case of:
- transfer of residence
- transfer of business activity
- inheritance.
Relief is also available for certain persons with disabilities who meet specified medical criteria. An information booklet VRT 7 - Vehicles for People with Disabilities - Tax Relief Scheme is available from the Central Repayments Office, M: TEK II Building, Armagh Road, Monaghan - Telephone 047 - 62100
Note that vehicles that come within the scope of the above reliefs and/or exemptions must also have documentation confirming the level of CO2 emissions of the vehicle. The documentation outlined above is required for all category A vehicles regardless of whether VRT is payable.
What are the VRT Categories and the appropriate current rates of VRT?
The legal definition for each VRT Category is defined in Section 130 of the Finance Act, 1992 as amended. Further legal definitions in relation to VRT are contained in S.I. 318 of 1992. Please note that the following information is not a legal definition of the various VRT Categories. If you are in any doubt or require assistance on this or any other VRT matter, you should contact your local Vehicle Registration Office. Details of these offices may be found on the Contact Details Page.
VRT Category A
Examples of Category A vehicles include cars (saloons, estates, hatchbacks, convertibles, coupes, MPVs, Jeeps etc.) and minibuses with less than 12 permanently fitted seats (11 passenger seats plus the driver's seat).
The rate of tax chargeable is based on the level of CO2 emissions for the vehicle at the time of manufacture. The rates and associated minimum amounts are:
| CO2 Emissions (g CO2/km) | VRT Rates | Minimum VRT |
|---|---|---|
| 0 - 120g | 14% of OMSP | €280 |
| 121 - 140g | 16% of OMSP | €320 |
| 141 - 155g | 20% of OMSP | €400 |
| 156 - 170g | 24% of OMSP | €480 |
| 171 - 190g | 28% of OMSP | €560 |
| 191 - 225g | 32% of OMSP | €640 |
| 226g and over | 36% of OMSP | €720 |
VRT Category B
Examples of Category B vehicles include certain car derived vans and jeep derived vans.
The rate of VRT applicable to Category B vehicles, subject to a minimum VRT of €125, is 13.3% of the Open Market Selling Price (OMSP).
VRT Category C
Examples of Category C vehicles include certain commercial vehicles, agricultural tractors and buses with at least 13 permanently fitted seats (12 passenger seats plus the driver's seat).
The VRT rate applicable to Category C vehicles is a flat rate of €50.
VRT Category D
Examples of Category D vehicles include ambulances, fire engines, vehicles used in the transportation of road construction machinery. The use to which a vehicle is put is also considered when a vehicle is being classified for VRT purposes as Category D.
There is no VRT payable on a Category D vehicle.
Motor - cycles
Examples include motor - cycles, scooters, certain All Terrain Vehicles (ATV).
VRT is charged by reference to the cubic capacity i.e. cubic centimetres (cc) of the engine. The current rates are €2 in respect of each cc up to 350 and €1 for each cc thereafter. The total amount is then reduced by prescribed percentages in accordance with the following table to take account of the age of the vehicle.
| Age | VRT Reduction |
|---|---|
| > 3 months and < or equal to 1 year | 10% |
| > 1 year and < or equal to 2 years | 20% |
| > 2 years and < or equal to 3 years | 40% |
| > 3 years and < or equal to4 years | 50% |
| > 4 years and < or equal to 5 years | 60% |
| > 5 years and < or equal to 7 years | 70% |
| > 7 years and < or equal to 10 years | 80% |
| > 10 years and < or equal to 30 years | 90% |
| > 30 years | 100% |
There is no VRT payable on an electric motor - cycle.
Repayment/Remission of VRT on Hybrid Electric Vehicles and Flexible fuel vehicle.
Hybrid electric vehicles and flexible fuel vehicles may qualify for a remission/repayment of up to a maximum of €2,500. The vehicles must be series production vehicles. The repayment/remission is on a sliding scale depending on the age of the car (See Table below). This provision is available from 1 July 2008 to 31 December 2010:
| Age of vehicle | Maximum amount which may be remitted or repaid |
|---|---|
| New vehicle, first registration | €2,500 |
| Not a new vehicle but less than 2 years | €2,250 |
| 2 years or over but less than 3 years | €2,000 |
| 3 years or over but less than 4 years | €1,750 |
| 4 years or over but less than 5 years | €1,500 |
| 5 years or over but less than 6 years | €1,250 |
| 6 years or over but less than 7 years | €1,000 |
| 7 years or over but less than 8 years | €750 |
| 8 years or over but less than 9 years | €500 |
| 9 years or over but less than 10 years | €250 |
| 10 years or over | Nil |
'hybrid electric vehicle' means a vehicle that derives its motor power from a combination of an internal combustion engine and an electric motor and is capable of being driven on electric propulsion alone for a material part of its normal driving cycle.
'flexible fuel vehicle' means a vehicle that derives its motive power from an internal combustion engine that is capable of using a blend of ethanol and petrol, where such blend contains a minimum of 85 per cent ethanol.
Electric Vehicles including Electric Motorcycles
Category A and B vehicles and motorcycles which are shown to the satisfaction of the Revenue Commissioners to be series production models of electric vehicles and electric motorcycles are exempt from VRT until 31 December 2010.
'electric vehicle' means a vehicle that derives its motive power exclusively from an electric motor.
'electric motorcycle' means a motorcycle that derives its motive power exclusively from an electric motor.
What is a Certificate of Conformity and when is it required?
When a manufacturer is granted type-approval for a vehicle the manufacturer issues a certificate of conformity which shall accompany each vehicle manufactured in conformity with the approved vehicle type. The certificate of conformity is, in effect, a statement by the manufacturer that the vehicle conforms to the relevant EU type-approval regulations.
From the 29th April 2009 onwards, all new passenger cars of EU vehicle category M1 (excluding special purpose vehicles) will require European Community Whole Vehicle Type Approval ECWVTA, or national type approval in order to be registered in Ireland. EU vehicle category M1 is defined as "Vehicles designed and constructed for the carriage of passengers and comprising no more than eight seats in addition to the driver's seat." These vehicles fall under Revenue’s Category A or in some cases, Category B crew cab vehicles.
Individuals purchasing a new passenger vehicle outside the State (including Northern Ireland) will now have to produce an ECWVTA Certificate of Conformity (CoC) or a national approval certificate (NSSTA or IVA) at the local Vehicle Registration Office in order to have the vehicle registered. This type approval certificate can only be obtained from the dealer or manufacturer from which the vehicle was purchased and should be obtained at the time of purchase.
If an individual imports a new passenger car that does not have Type Approval, the car must be presented to the National Standards Authority of Ireland (NSAI) for certification before registration can take place.
Additional details relating to the new regulations and requirements are available on the Road Safety Authority web site at: European Community Whole Vehicle Type Approval (ECWVTA) and related National Approval
Schemes as proposed in Directive 2007/46/EC.
Further details about the NSAI including contact details can be obtained on their website: www.nsai.ie.
From a Vehicle Registration Tax point of view, the Certificate of Conformity states that the vehicle at the date of manufacture has a specific level of CO2 emissions. This is the level that will be used for taxation purposes and will not change regardless of post-production modifications that might be made, modifications that might either increase or decrease the levels of emissions of the vehicle.
When is VAT chargeable and payable?
New means of transport from other Member States of the EU
For VAT purposes a new means of transport is a goods or passenger vehicle that meets either one of the two criteria following:
- It is a new means of transport if it is a motor vehicle or motor-cycle (other than a tractor) supplied six months or less after the date of its first entry into service.
- It is a new means of transport if it is a motor vehicle or motor-cycle (other than a tractor) that has travelled 6,000 kilometres or less.
If the vehicle meets either of these criteria the vehicle is treated as a new means of transport for VAT purposes and VAT is chargeable at registration.
(Note: In this context "entry into service" means registration in another jurisdiction. If not previously registered the vehicle is new.)
Examples
Vehicle 5 months old with 8,000km - chargeable to VAT
Vehicle 7 months old with 5,000km - chargeable to VAT
Vehicle 7 months old with 8,000km - not chargeable to VAT
Note: The date of supply for VAT purposes is the date of sale of the vehicle if the vehicle is supplied at any stage within six months of the date of first entry into service.
Example:
A new vehicle is first registered in the UK in January and an Irish resident then purchases the vehicle in May of the same year with the intention of registering the vehicle in the State in July. As this vehicle is supplied within six months of first registration i.e. May, VAT is liable in Ireland when the vehicle is registered in July.
Means of transport (new and second - hand) imported from outside the fiscal territory of the EU
In the case of means of transport (new and second - hand) imported from outside the fiscal territory of the EU, VAT (and customs duty) is chargeable at importation in the normal way. Proof of payment must be presented when the vehicle is being registered in the State.
When is CCT chargeable and payable?
Customs Common Tariff (CCT) is chargeable on vehicles (both new and used) that are imported from outside the EU. It should be paid at the first point of entry of the vehicle into the EU. Proof of payment must be presented when the vehicle is being registered in the State.
Advice
Any delay in registering your vehicle or paying the tax may make you liable to substantial penalties including forfeiture of the vehicle and prosecution.
Revised: July, 2009