Vehicle Registration Tax

Vehicle Registration Tax is chargeable on the 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 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 passenger car.

VRT Rates on Passenger Cars

To be paid on all passenger cars, effective from January 1st 2013

VRT Rates for Petrol and Plug-In Hybrid Vehicles

CO2 Emissions Bands 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%

VRT Rates for Diesel Vehicles

CO2 Emissions Bands CO2 Range VRT Rates
A1 0 to 80 Gms CO2 15%
A2 81 to 100 Gms CO2 16%
A3 101 to 110 Gms CO2 17%
A4 111 to 120 Gms CO2 18%
B1 121 to 130 Gms CO2 19%
B2 131 to 140 Gms CO2 20%
C 141 to 155 Gms CO2 24%
D 156 to 170 Gms CO2 28%
E 171 to 190 Gms CO2 31%
F 191 to 225 Gms CO2 35%
G 226 Gms CO2 & Above 37%

 

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.

VRT Rates on Commercial Vehicles

VRT Category B – Light commercial Vehicles
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).

VRT Category C – Heavy Commercial Vehicles 
The VRT rate applicable to Category C vehicles is a flat rate of €200.