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 calculated based on the Carbon Dioxide emissions plus the Nitrogen Oxide emissions. The CO2 component is calculated by mulitplying the applicable rate by the OMSP. The NOx levy is calculated separately and then added to the CO2 value to produce the VRT due.
The CO2 element of the tax will be calculated based on WLTP CO2 data for:
- new Category A vehicles (passenger cars and SUVs)
- vehicles which have been previously registered using WLTP CO2 data.
For used vehicles using the NEDC figure to register, the following formulae will be used to calculate a CO2 figure and to assign a CO2 tax band:
- for diesel vehicles = (NEDC CO2 figure x 1.1405) + 12.858.
- for other than diesel vehicles = (NEDC CO2 figure x 0.9227) + 34.554.
The Table below shows the VRT rates which will apply from 1 January 2021 to vehicles based on the WLTP CO2 or the calculated CO2.
Calculation of CO2 charge
|CO2 Emissions (CO2 g/km)||Percentage payable of the value of the vehicle|
|0g/km up to and including 50g/km
||7% or €140 whichever is the greater
|More than 50g/km up to and including 80g/km
||9% or €180 whichever is the greater
|More than 80g/km up to and including 85g/km
||9.75% or €195 whichever is the greater
|More than 85g/km up to and including 90g/km
||10.5% or €210 whichever is the greater
|More than 90g/km up to and including 95g/km
||11.25% or €225 whichever is the greater
|More than 95g/km up to and including 100g/km
||12% or €240 whichever is the greater
|More than 100g/km up to and including 105g/km
||12.75% or €255 whichever is the greater
|More than 105g/km up to and including 110g/km
||13.5% or €270 whichever is the greater
|More than 110g/km up to and including 115g/km
||14.25% or €285 whichever is the greater
|More than 115g/km up to and including 120g/km
||15% or €300 whichever is the greater
|More than 120g/km up to and including 125g/km
||15.75% or €315 whichever is the greater
|More than 125g/km up to and including 130g/km
||16.5% or €330 whichever is the greater
|More than 130g/km up to and including 135g/km
||17.25% or €345 whichever is the greater
|More than 135g/km up to and including 140g/km
||18% or €360 whichever is the greater
|More than 140g/km up to and including 145g/km
||19.5% or €390 whichever is the greater
|More than 145g/km up to and including 150g/km
||21% or €420 whichever is the greater
|More than 150g/km up to and including 155g/km
||23.5% or €470 whichever is the greater
|More than 155g/km up to and including 170g/km
||26% or €520 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
||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 1A.
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
- 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)
- 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:
- refuse carts
- sweeping machines
- fire engines
- road rollers
- 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
- €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
|> 3 months and <or equal to 1 year
|> 1 year and < or equal to 2 years
|> 2 years and < or equal to 3 years
|> 3 years and < or equal to 4 years
|> 4 years and < or equal to 5 years
|> 5 years and < or equal to 7 years
|> 7 years and < or equal to 10 years
|> 10 years and < or equal to 30 years
|> 30 years
Next: Assessing the value