Exchequer Receipts from the Motor Industry

The Exchequer collected €754.7 million in VRT and VAT receipts from car sales in the first quarter of 2018, which represents an increase of 0.2% compared to Q1 2017. The total tax take from new car sales was €669.7 million, which was 1.2% lower than the first quarter of 2017. The total tax take from used car sales was €85 million, which was 12.7% ahead of 2017.

In the first 2 months of 2018, €540 million was collected in Excise Duty, NORA Levy, Carbon Tax, Refit Levy and VAT as they apply to motor fuel. This is 2.9% higher than the first 2 months of 2017.

Table: Tax Receipts from New & Used Car Sales

  Category Q1 2018 Q1 2017 % Change
    (€ min) (€ min)  
New Cars VRT 351.8 353.7 -0.5%
  VAT 317.9 324.1 -1.9%
  Total 669.7 677.8 -1.2%
         
Used Cars VRT 75.2 66.5 +13.1%
  VAT 9.8 8.9 +9.4%
  Total 85.0 75.4 +12.7%
         
Total Cars VRT 427.0 420.2 +1.6%
  VAT 327.7 333.0 -1.6%
  Total 754.7 753.2 +0.2%

Source: Revenue Commissioners & SIMI

Motor Tax

Private Cars

Effective from 1st January 2013.
It applies to new cars registered on or after July 1st 2008 on, and also to road tax renewals on new cars first registered between January 1st 2008 and June 30th 2008 whose road tax would be lower on the CO2 emissions system (as opposed to the engine size system).

The easiest way to tax your car is via www.motortax.ie.

Band CO2 emissions-gm per km Annual € Half-year €* Quarterly €! Arrears Monthly €#
A0 0 120 66 33 12.00
A1 1-80g 170 94 48 17.00
A2 More than 80g/km up to and including 100g/km 180 99 50 18.00
A3 More than 100g/km up to and including 110g/km 190 105 53 19.00
A4 More than 110g/km up to and including 120g/km 200 111 56 20.00
B1 More than 120g/km up to and including 130g/km 270 149 76 27.00
B2 More than 130g/km up to and including 140g/km 280 155 79 28.00
C More than 140g/km up to and including 155g/km 390 216 110 39.00
D More than 155g/km up to and including 170g/km 570 316 161 57.00
E More than 170g/km up to and including 190g/km 750 416 211 75.00
F More than 190g/km up to and including 225g/km 1,200 666 339 120.00
G More than 225g/km 2,350 1,304 663 235.00
      *55% of the annial rate (disregard cent) !28.25% of the annual rate
(disregard cent)
#1/12 of the annual rate
(disregard cent after multiplication)

 

Motor Tax Rates on Engine Size - Private Cars

Effective January 1st 2013. Private cars registered before 1 July 2008
The easiest way to tax your car is via www.motortax.ie

Engine Capacity (c.c.) Annual € Half-year €* Quarterly €! Arrears Monthly €
Not Over 1,000 199 110 56 19.90
1,001 to 1,100 299 165 84 29.90
1,101 to 1,200 330 183 93 33.00
1,201 to 1,300 358 198 101 35.80
         
1,301 to 1,400 385 213 108 38.50
1,401 to 1,500 413 229 116 41.30
1,501 to 1,600 514 285 145 51.40
1,601 to 1,700 544 301 153 54.40
1,701 to 1,800 636 352 179 63.60
1,801 to 1,900 673 373 190 67.30
         
1,901 to 2,000 710 394 200 71.00
2,001 to 2,100 906 502 255 90.60
2,101 to 2,200 951 527 268 95.10
         
2,201 to 2,300 994 551 280 99.40
2,301 to 2,400 1,034 573 292 103.40
2,401 to 2,500 1,080 599 305 108.00
         
2,501 to 2,600 1,294 718 365 129.40
2,601 to 2,700 1,345 746 379 134.50
2,701 to 2,800 1,391 772 392 139.10
2,801 to 2,900 1,443 800 407 144.30
2,901 to 3,000 1,494 829 422 149.40
3,001 or more 1,809 1,003 511 180.90
         
Electrical 120 66 33 12.00