Introduction
Vehicle Registration Tax (VRT) is a key tax in Ireland applied to cars, motorbikes, and other imported vehicles. Its purpose is to fund public services, including road maintenance, public transport, and infrastructure projects.
If you are importing a vehicle into Ireland, understanding VRT is essential to ensure compliance, avoid penalties, and calculate costs accurately. This guide covers what VRT is, how it is calculated, how to check rates, and how to pay it to the Irish Revenue.
What is Vehicle Registration Tax (VRT)?
VRT is a tax payable when a vehicle is first registered in Ireland. Key points include:
- VRT is based on the Open Market Selling Price (OMSP), which reflects the price the vehicle would sell for in the Irish market.
- The VRT rate is determined by the vehicle’s CO2 emissions, incentivising environmentally friendly vehicles.
- VRT applies to new and used vehicles, including cars, motorbikes, and commercial vehicles.
How VRT Affects Vehicle Owners
- Importing a vehicle: VRT must be paid before the vehicle can be registered in Ireland.
- Non-payment consequences: Failure to pay VRT can result in fines, penalties, or seizure of the vehicle.
- Cost planning: The amount depends on the OMSP and applicable VRT rate, which varies with CO2 emissions.
Checking the VRT Rate for Your Vehicle
To determine the VRT rate, follow these steps:
- Find the CO2 emissions on the vehicle’s Certificate of Conformity provided by the manufacturer.
- Use the VRT calculator on the Irish Revenue website: VRT Calculator
- Enter required details:
- Vehicle make and model
- Engine size
- Fuel type
- CO2 emissions
The calculator provides an estimated VRT amount based on the OMSP and emissions category.
How to Pay Vehicle Registration Tax (VRT)
Paying VRT involves completing the VRT Declaration Form, available from the National Car Testing Service (NCTS) or Revenue.ie.
Steps to Pay VRT:
- Complete the VRT Declaration Form with details of the vehicle, OMSP, and applicable VRT rate.
- Submit the form to NCTS with the VRT payment.
- Receive a VRT receipt, which must be presented to register the vehicle.
Tips for Smooth Payment:
- Double-check vehicle details to avoid errors
- Keep copies of forms and receipts for record-keeping
- Pay VRT promptly to avoid delays in registration
Factors Influencing VRT Rates
- CO2 emissions: Lower emissions = lower VRT
- Vehicle age: Used vehicles imported from outside the EU may have adjustments
- Fuel type: Diesel, petrol, and electric vehicles have different rates
- OMSP: The declared Open Market Selling Price directly impacts the VRT calculation
Conclusion
Vehicle Registration Tax (VRT) is a mandatory tax in Ireland for all imported vehicles. Key takeaways:
- VRT is calculated based on OMSP and CO2 emissions
- Payment is required before vehicle registration
- Correct documentation ensures compliance and smooth registration
By following this guide, vehicle owners can accurately calculate VRT, submit the necessary forms, and register their vehicles without delays.
Check your vehicle’s CO2 emissions and use the Revenue VRT calculator today to prepare for your vehicle registration.
