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
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) |
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 |