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.
Since July 1st 2008, Vehicle Registration tax is calculated by reference to the Co2/km of a passengar car.
To be paid on all passenger cars, effective from January 1st 2013
|CO2 Range||VRT Rates|
|A1||0 to 80 Gms CO2||14%|
|A2||81 to 100 Gms CO2||15%|
|A3||101 to 110 Gms CO2||16%|
|A4||111 to 120 Gms CO2||17%|
|B1||121 to 130 Gms CO2||18%|
|B2||131 to 140 Gms CO2||19%|
|C||141 to 155 Gms CO2||23%|
|D||156 to 170 Gms CO2||27%|
|E||171 to 190 Gms CO2||30%|
|F||191 to 225 Gms CO2||34%|
|G||226 Gms CO2 & Above||36%|
The VRT reliefs for electric vehicles (up to €5,000), plug-in hybrid electric vehicles (up to €2,500), and hybrid and flexible fuel vehicles (up to €1,500) are being retained for a further 12 months to end December 2013.
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).
The VRT rate applicable to Category C vehicles is a flat rate of €200.