VRT Ireland — How Vehicle Registration Tax Works

Vehicle Registration Tax (VRT) is charged when a car is registered in Ireland for the first time. You pay it at the point of registration, not when you buy the car. If you import a car from the UK, Europe, or anywhere else, you must register it in Ireland within 30 days of it entering the state and pay VRT at that point.

VRT applies when:

• You import a car from abroad and keep it in Ireland
• You buy an unregistered vehicle in Ireland
• You move to Ireland permanently and bring a foreign-registered car with you (different process, see Revenue's transfer of residence relief at revenue.ie)

VRT does not apply when you buy a car that's already registered in Ireland. The tax was paid at first registration. When you buy a secondhand Irish car, VRT is already baked into the asking price.

VRT is calculated as a percentage of the Open Market Selling Price (OMSP) as determined by Revenue, not what you paid for the car.

Revenue sets the OMSP based on what they believe the car would sell for new in the Irish market, adjusted for age and mileage. If you got a bargain importing from the UK, Revenue doesn't care, they use their own valuation. Their OMSP can easily be higher than what you actually paid.

The rate applied depends on the car's CO2 emissions in grams per kilometre (g/km). Each band has both a percentage rate and a minimum euro amount, Revenue charges whichever is higher. So even a very cheap car pays at least the minimum for its band.

There is also a separate nitrogen oxide (NOx) levy charged on top of VRT, based on the car's NOx emissions in milligrams per kilometre. This is listed separately on Revenue's VRT output.

Use Revenue's official VRT calculator at revenue.ie to get an estimate before you commit to buying an import. Enter the car's VIN or foreign registration and Revenue returns the OMSP and estimated VRT.

Electric vehicles (0 g/km CO2) fall into the lowest CO2 band, 7% of OMSP, with a minimum of €140. They are not currently exempt from VRT as passenger cars.

For a €40,000 electric car, VRT would be approximately €2,800 at 7%. For a €25,000 EV, approximately €1,750. Revenue's calculator will give you the exact figure for any specific model.

Why are so many people searching for VRT exemption? Ireland previously offered a VRT relief for electric vehicles, at one point up to €5,000, which has since been removed. Many buyers are still searching for it, or have heard about it from someone who imported an EV a few years ago. The current position is the 7% band rate with no separate relief for passenger EVs. Always verify at revenue.ie before making any assumptions, as Budget changes can and do affect VRT rates.

One practical note: even at 7%, importing a used EV from the UK can still make financial sense depending on the car's Irish list price versus what you're paying for it. The OMSP Revenue assigns may be lower than current Irish dealer prices for popular models, run the numbers before ruling it out.

Older used cars may have CO2 figures measured under the older NEDC test cycle rather than the current WLTP standard. Revenue applies a conversion formula to put both on the same basis:

• Diesel: WLTP equivalent = (NEDC × 1.1405) + 12.858
• Petrol and other: WLTP equivalent = (NEDC × 0.9227) + 34.554

In practice, the converted WLTP figure is often higher than the NEDC figure, meaning some older petrol/diesel cars end up in a higher VRT band than the paperwork might suggest. Revenue's calculator handles this conversion automatically when you enter the VIN, so you don't need to calculate it yourself, but it's useful to know why the calculated band might be higher than the figure on the car's documentation.

You have 30 days from the date the car first enters the state of Ireland to register it and pay VRT. This is not 30 days from when you decide to register, the clock starts when the car crosses the border or arrives at port.

Most people don't realise that NCTS appointment waiting times can be 2–4 weeks, especially at busier centres or in peak import periods. If you wait a week after the car arrives before booking, you may find yourself in a very tight window.

Book your NCTS VRT appointment the day the car arrives, or before it does if you can. Check availability at ncts.ie and book online.

Missing the 30-day deadline results in a fixed penalty of €500 plus €50 per day thereafter. Revenue can also refuse to register the car if the delay is significant.

The NCTS appointment is simpler than people expect. The inspector checks:

• The VIN (chassis number) matches the registration document
• The mileage on the odometer
• That the car physically matches the documentation
• Basic checks (lights, horn, tyres), not a full NCT

VRT registration and the NCT are two different processes. You'll need a full NCT separately if the car is more than four years old. Many people assume the VRT inspection includes an NCT check, it does not.

Documents to bring:

• Foreign registration document (V5C from the UK, or equivalent)
• Proof of purchase (invoice or receipt)
• Photo ID (passport or driving licence)
• Insurance certificate
• Completed VRT4 form

Since Brexit, importing from Great Britain (England, Scotland, Wales) involves additional steps that don't apply to EU imports.

Customs duty: Cars from Great Britain may be subject to customs duty on entry to Ireland, depending on the car's country of origin. Under the EU-UK Trade and Cooperation Agreement, cars manufactured in the UK or EU are generally zero-rated for customs duty. Check with Revenue's customs team for the specific car before importing.

VAT: Cars less than 6 months old or with fewer than 6,000 km are classed as a new means of transport, VAT is due to Irish Revenue at import. Secondhand cars don't typically trigger Irish VAT.

Northern Ireland: Treated differently from Great Britain, NI remains in the EU single market for goods. Check revenue.ie for the current rules on NI imports.

The CO2 figure on UK V5C documents uses the WLTP standard (for cars registered after 2018 or so) or NEDC (older cars). Revenue's calculator handles the conversion when you enter the VIN.