Vehicle Registration Tax

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Vehicle Registration Tax

Below is a basic guide to some of the main points about importing vehicles into Ireland, registration and tax payable.

For full information on importation of vehicles and Vehicle Registration Tax is available from the Revenue commissioner, Irish Tax and Customs at: www.revenue.ie

Before you import a vehicle!
You may be able to obtain an estimate of the Vehicle Registration Tax from the Vehicle Registration on-line Enquiry System.

What is VRT and how do I register?

Vehicle Registration Tax or VRT is chargeable on the registration of motor vehicles (including motor-cycles) in Ireland. All motor vehicles in the State, other than those brought in temporarily by visitors, must be registered with the Revenue Commissioners. A vehicle must be registered before it can be licensed for road tax purposes.

To register a vehicle, you must book an appointment for at a National Car Testing Service (NCTS) centre to have the vehicle examined and to pay any VRT due. Other tax liabilities may apply. Details of the NCTS centres accepting appointments to register vehicles are available at www.ncts.ie/vrt.html. Appointments should be made within 7 days of the vehicle being imported into the Ireland or you may face further charges and the Gardaí may impound your vehicle.

Charges for the test are credited against any VRT you will pay.

 

Documents required for the registration process will depend on whether the vehicle being imported is used, new, being imported from Northern Ireland or elsewhere in the EU. Check the Irish Tax and Customs website for more details.

How is tax calculated?

The VRT payable is really dependent on the individual vehicle; makes, models, variant, modifications, etc. will differ so VRT is calculated taking all these factors into account. The NCTS will send details after your test to the Revenue commission. They will then work out the tax at the point of registration.

The NCTS will collect the VRT charge (and other tax liabilities) on behalf of Revenue.

Once all payments have been made the registration of the vehicle will be issued to you and you will have 3 days, form date of issue, in which to change the registration plates.

What happens when I buy from a motor dealer?

The dealer is obliged to pay the VRT and register the vehicle before delivering it to you.

Reliefs and exemptions

Various reliefs and exemptions from VRT are available in particular circumstances – see the Irish Tax and Customs site for more information. Relief is available for certain persons with disabilities who meet specified medical criteria. Your local Revenue office will advise if you are eligible for exemption and can outline the application process.

What are the VRT categories and the appropriate current rates of VRT?

 

VRT Category A

Category A vehicles include cars (saloons, estates, hatchbacks, convertibles, coupés, MPVs, Jeeps etc.) and minibuses with less than 12 permanently fitted seats including the driver's seat. The rate of tax chargeable is based on the level of CO2 emissions for the vehicle at the time of manufacture. Current rates are available at the Vehicle Registration Tax section on the Irish Tax and Customs site.

VRT Category B

Category B vehicles include certain car-derived vans and jeep-derived vans. Current rates are available at the Vehicle Registration Tax section on the Irish Tax and Customs site.

Motor Caravans/Motor Homes

The exact definition of a motor caravan or motor home a vehicle must, be a Category M1, M2 or M3 vehicle (EU vehicle classification with a body type SA) and must be constructed to include living accommodation which contains seats and table, sleeping accommodation which may be converted from the seats, cooking facilities, and storage facilities. Current rates are available at the Vehicle Registration Tax section on the Irish Tax and Customs site.

VRT Category C

Larger commercial vehicles, agricultural tractors and buses with a minimum of 10 seats including the driver’s seat fall within Category C.

Category C vehicles include N2 vehicles (over 3.5 tonnes and under 12 tonnes in weight), N3 vehicles (over 12 tonnes in weight), M2 vehicles (under 5 tonnes in weight, with a minimum of 10 seats including the driver’s seat) and M3 vehicles (over 5 tonnes in weight, with a minimum of 10 seats including the driver’s seat).

Current rates are available at the Vehicle Registration Tax section on the Irish Tax and Customs site.

VRT Category D

Ambulances, fine engines and vehicles used for the transportation of road construction machinery fall into Category D. Bear in mind though how you use the vehicle will determine if it qualifies for category D status.

Current rates are available at the Vehicle Registration Tax section on the Irish Tax and Customs site.

Motor-cycles

Examples include motor-cycles, scooters, certain All Terrain Vehicles (ATV). VRT is charged by reference to the cubic capacity (cc) of the engine. Current rates are available on the Irish Tax and Customs site.

At present, there is no VRT payable on an electric motorcycle.

Hybrid Electric Vehicles and Flexible Fuel Vehicles.

Hybrid electric vehicles and flexible fuel vehicles may qualify for a remission/repayment of VRT. To determine if your vehicle qualifies, visit the Irish Tax and Customs site, Vehicle Registration Tax.

Is VAT payable too?

VAT may be payable on your import. To determine if your vehicle qualifies, visit the Irish Tax and Customs site, Vehicle Registration Tax.
To access the Irish Tax and Customs site click here www.revenue.ie

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