Calculating Vehicle Registration Tax

Applying the tax

Linking the vehicle with a Vehicle Registration Tax category

The vehicle must be put into a VRT category before Revenue can determine the amount of tax payable.

There are five categories, VRT category A, B, C, D and M.

These VRT categories are linked to European type-approval categories.

VRT Category A

VRT Category A is for passenger vehicles including cars and minibuses. These minbuses cannot carry more the eight people and a driver. These vehicles are generally European category M1.  Also included in this category are certain category N1 vehicles which have four or more seats.   

The VRT rate is based on the CO2 emissions of the vehicle at the time of manufacture. The CO2 emissions are on a vehicle's Certificate of Conformity.

The VRT due is generally the Open Market Selling Price (OMSP) multiplied by the VRT rate, though minimum values also apply.

The rates and minimum amounts payable in VRT Category A for non-diesel vehicles are as follows:

Rates and minimum amounts payable in VRT Category A
CO2 Emissions (CO2 g/km)Percentage payable of the OMSP of the vehicle
0g/km up to and including 80g/km 14% or €280, whichever is the greater
More than 80g/km up to and including 100g/km 15% or €300, whichever is the greater
More than 100g/km up to and including 110g/km 16% or €320, whichever is the greater
More than 110g/km up to and including 120g/km 17% or €340, whichever is the greater
More than 120g/km up to and including 130g/km 18% or €360, whichever is the greater
More than 130g/km up to and including 140g/km 19% or €380, whichever is the greater
More than 140g/km up to and including 155g/km 23% or €460, whichever is the greater
More than 155g/km up to and including 170g/km 27% or €540, whichever is the greater
More than 170g/km up to and including 190g/km 30% or €600, whichever is the greater
More than 190g/km up to and including 225g/km 34% or €680, whichever is the greater
More than 225g/km 36% or €720, whichever is the greater

From 1 January 2019 a new 1% surcharge will apply to vehicles propelled by diesel fuel. The rates of VRT for these vehicles are as follows:

Rates and minimum amounts payable in VRT Category A for Diesel Vehicles
CO2 Emissions (CO2 g/km)Percentage payable of the OMSP of the vehicle
 0g/km up to and including 80g/km  15% or €300, whichever is the greater
More than 80g/km up to and inlcuding 100gk/m

 16% or €320, whichever is the greater

More than 100g/km up to and including 110g/km

17% or €340, whichever is the greater 

More than 110g/km up to and including 120g/km

18% or €360, whichever is the greater 

More than 120g/km up to and including 130g/km

19% or €380, whichever is the greater 

More than 130g/km up to an including 140g/km

20% or €400, whichever is the greater 

More than 140g/km up to and including 155g/km

24% or €480, whichever is the greater 

More than 155g/km up to and including 170g/km

28% or €560 whichever is the greater 

More than 170g/km up to and including 190g/km

31% or €620, whichever is the greater 

More than 190g/km up to and including 225g/km

35% or €700, whichver is the greater

More than 225g/km 

37% or €740, whichever is the greater

VRT Category B

VRT Category B includes commercial vehicles, designed and constructed for the carriage of goods and not exceeding 3.5 tonnes. These vehicles are European category N1 and generally have three seats or less. VRT Category B also includes motor caravans.   Further information on qualifying Category B vehicles can be found in VRT Manual 1.

The VRT is generally 13.3% of the OMSP and the minimum due is €125.

However, some N1 vans are charged a charge of €200 if they:

  • always had less than four seats
  • and
  • at any time a laden mass greater than 130% of the mass in service.

VRT Category C

VRT Category C vehicles are charged of €200 and are as follows:

  • larger commercial vehicles (European category N2 and N3)
  • agricultural tractors
  • buses (European category M2 and M3)
  • and
  • vehicles more than 30 years old at the time of registration

VRT Category D

VRT Category D  vehicles do not have to pay VRT and include:

  • ambulances
  • refuse carts
  • sweeping machines
  • fire engines
  • road rollers
  • and
  • vehicles used exclusively for the transportation of road construction machinery

VRT Category M

VRT Category M includes motorcycles (European category L1 to L7). The VRT charge is based on the cubic capacity (cc) of the engine.

The rates are:

  • €2 for each cc up to 350
  • and
  • €1 for each cc after that.

The tax amount can then be reduced to take account of the age of the motorcycle as follows:

Reduction in VRT on motorcycle to take account of age
AgeVRT 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 to 4 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%

Next: Assessing the value