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Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
Different levels of Vehicle Registration Tax (VRT) reductions apply to these vehicle types:
The reliefs outlined below are applied automatically by Revenue at the point of registration in a Centre or on ROS. No additional application forms or requests are required to avail of them. Similarly the VRT calculator incorporates the relief automatically when calculating the estimated tax, if you are researching a qualifying vehicle.
Up until 31 December 2020 the following qualify for a remission or repayment of VRT. Customers should note that a maximum emissions rule applies as outlined below. Vehicles that exceed this threshold will not be granted relief.
To qualify, it must be the first Irish registration and the vehicle must be part of a series.
The following table sets out the remission or repayment amount based on the age of the vehicle being first registered.
A sample calculation of the VRT chargeable for a hybrid vehicle:
Open market selling price: €20,000
VRT: €20,000 x 14% = €2,800
Relief for new hybrid: €2,500
VRT payable: €2,800 - €2,500 = €300
Series production passenger cars or commercial vehicles (VRT categories A and B) that are:
are eligible for relief from VRT up to a maximum amount of €5,000.
Series production electric motorcycles are exempt from VRT until 31 December 2021.
Sample calculations of the VRT chargeable for electric vehicles
Open Market Selling Price: €40,000
VRT calculated at 14%: €5,600
Less maximum relief: €5,000
VRT Payable: €600
Open Market Selling Price: €30,000
VRT calculated at 14%: €4,200
Less relief (up to a max of €5,000): €4,200
VRT Payable: €0
Next: Nitrogen Oxide emissions
Published: 19 October 2020
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The VRT calculator is a service you can use to estimate the VRT due on a car