Best for Used Cars Northern Ireland

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 with a Vehicle Registration Office (VRO) before they can be licensed for road tax.

When do I register the Car for VRT?

If you’re bringing the new or used car in from Northern Ireland then you must register and pay VRT by the end of the day following the car’s movement into the Republic of Ireland.

How do I register for VRT?

Fill out the Declaration form and present it with your vehicle at one of the 23 VRO’s around the state. Postal applications for registration of used vehicles can also be made to a VRO. All postal applications should include the following:

1. Completed VRT 4 – Declaration for registration of a used car
2. Copy of purchase invoice and/or proof of purchase if available
3. Bank draft or personal cheque for VRT due. Personal cheque can be used provided 1. The name on cheque and name on registration are the same 2. PPS number is written on the back of the cheque and 3. Photographic proof of identity is provided.
4. Northern Ireland registration document (called a "V5") which also confirms the level of CO2 emissions of the car at time of manufacture
5. If you don’t have the V5 a print out for the car from the Driver and Vehicle Licensing Agency (DVLA) or the Vehicle Certification Agency (VCA) will give you the CO2 emissions which is also helpful for estimating the VRT.

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

The VRO will calculate this tax for you or you may obtain the details online at Vehicle Registration online Enquiry System.

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.

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.

How can I pay?

The following methods of payment are accepted by the Revenue:

1. Bankdraft made payable to the Revenue Commissioners
2. Money Order made payable to the Revenue Commissioners
3. Laser debit card (max. €1,500)
4. Personal cheques can be provided the following conditions are met 1. Name on cheque and name on registration are the same 2. PPS number is written on the back of the cheque 3. Photographic proof of identity must be provided.
5. Cash is not accepted

When do I get my number plates?

Once the vehicle is registered 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 VRO 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;

1. 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
2. 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 VRO's (Vehicle Registration Offices) in the State