What is VRT?
Vehicle Registration Tax or VRT is chargeable on new or used cars which are permanently brought into the Republic of Ireland. VRT is charged upon registering the car in the Republic of Ireland. All cars must be registered though the NCTS before they can be licensed for road tax.
How to I register my car and pay the taxes due?
From 1st September 2010, VRT payment arrangements have changed. Prior to this, you had to attend a Revenue Commissioners’ VRO Office. The present arrangement is that the NCTS (the same service provider that conducts National Car Tests (NCTs) is responsible for collection of the VRT payable.
An appointment to have your vehicle inspected by the NCTS must be made within seven days of the vehicle entering the Republic. The NCTS will calculate and collect the taxes payable. You must then complete the registration process within 30 days of arriving in the State. To make an appointment, call 1890 927 787 or visit NCTS.ie
For detail of the locations of various NCTS centres around the Republic, click here.
For used cars coming from Northern Ireland, you'll need the following:
Declaration Form for the Registration of a used Vehicle/ Motorcycle
V5 registration certificate from the north
Invoice which must have the date of purchase/sale clearly indicated
Documentation verifying the prospective registered owner’s name and address (Utility Bill, Bank Statement, please note original documentation will only be accepted)
Personal Public Service (PPS) Number of the person in whose name the vehicle shall be registered to (Official documentation will only be accepted i.e Social Services Card, P60)
Where the invoice (noted above) is dated more that 30 days earlier than the date the vehicle is presented for registration, details of where the vehicle was stored.
Where an exemption from VRT is claimed, the exemption certificate issued by Revenue.
Documentation (as approved by the Revenue Commissioners) confirming the level of CO2 emissions of the vehicle at the time of manufacture (if this information is not on the foreign certificate of registration). Where evidence of the level of CO2 emissions of the vehicle at the time of manufacture is not available at registration VRT will be charged at the highest rate applicable.
For vehicles over 4 years old, an unexpired roadworthiness certificate confirming that an equivalent to the NCT test has been passed. Where this documentation is not available, the vehicle may be called for a roadworthiness test shortly after registration.
How much will the VRT be?
VRT is calculated by the VRO after inspecting the car. In all case the VRT is a percentage (see below) of the expected retail price including all taxes in the State. This is known as the OMSP. See Revenue’s VRT calculator. You can pay by bank draft (made payable to Applus Car Testing Service Ltd) for the tax due (or cash up to €200 or Laser up to €1,500). You can also pay by credit card but this incurs a 1.5% charge.
What are the current rates of VRT for cars?
The rates below apply to cars and minibuses with less than 12 permanently fitted passenger seats. This includes saloons, estates, hatchbacks, convertibles, coupes, MPV’s, Jeeps etc.
|CO2 Emissions Band
||CO2 / Km
||Motor Tax per Annum
||0 - 120g
||121 - 140g
||141 - 155g
||156 - 170g
||171 - 190g
||191 - 225g
||226g and over
For example, if you estimate that a “B” band car would sell for €10,000 in the Republic of Ireland then based on this estimate the VRT would be €10,000 x 16% = €1,600.
When do I get my number plates?
Once the vehicle is registered at the NCTS and the VRT is paid a receipt which specifies the registration number allocated is supplied. You can then order your registration plates.
When do I get my registration certificate?
The registration cert is posted to you after you have applied to the relevant local authority motor tax office for your road tax licence. The NCTS office should give you the documentation to do this.
When is VAT payable?
VAT will be charged when one of the following criteria is met;
- A vehicle is deemed a new means of transport subject to VAT if it is supplied six months or less after the date of its first entry into service
- The vehicles has less than 3,728 miles or 6,000 kilometres
VAT paid in Northern Ireland is normally refundable upon production of the original invoice to the Revenue Commissioners and payment of VAT in the Republic. Check this with the Revenue in the Republic before purchasing your car.
How do I appeal if I think I have been overcharged?
You should lodge an appeal with the VRO officer at the time but if you are still unsatisfied you should appeal under the excise appeal procedure
How to make an appeal against VRT
Addresses of NCTS centres in the State