Vehicle registration tax (Ireland)

Vehicle registration tax (VRT; Irish: Cáin Chláraithe Feithiclí, CCF) is a tax that is chargeable on registration of a motor vehicle in Ireland.^[1]

Every motor vehicle brought into the country, other than temporarily by a visitor, must be registered with Revenue and must have VRT paid for it by the end of 30 days of arrival in the country.^[2]

The tax is paid to the Revenue in two ways:

• VRT is included in the retail price of a new motor vehicle purchased from a dealership
• The tax is paid by the owner of a motor vehicle imported from abroad upon applying for registration (subject to exemptions, below).

The vehicle must be presented at a National Car Test centre within 30 days of importation into Ireland.^[3]

Calculation

The VRT rate is a percentage of the open market selling price (OMSP; Irish: Praghas Díolta Margaidh Oscailte, PDMO) of the vehicle. The OMSP is the "expected retail price" and includes all taxes (Including VAT). The OMSP is the sum of the vehicle pre-tax price, VRT and VAT.

The total effective tax rate of a vehicle purchased in Ireland is the sum of the VRT and VAT paid divided by the pre-tax price of the vehicle.

Current VRT rates[4]

VRT is currently applied based on a vehicle's CO2 emissions.

VRT rates before 1 January 2021

VRT rates before January 2013

VRT rates before July 2008

References

1. "Áireamhán CCF". www.ros.ie.
2. "Guide to Vehicle Registration Tax (VRT)". www.revenue.ie.
3. "Vehicle Registration Tax Process | Full Guide & Helpful Resources". 18 March 2019.
4. Irish Tax & Customs (22 May 2023). "Vehicle Registration Tax, Manual Section 1A, Vehicle Classification and Tax Categories" (PDF).

External links

• Revenue Commissioners VRT
• VRT Calculator for Second Hand Vehicles
• Independent VRT site and discussion forum