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VRT Changes in Ireland

From 1 July 2008, Vehicle Registration Tax or VRT in Ireland, will no longer be based on the engine size, as it currently is, but rather on the carbon dioxide emissions from the car.  This fundamental change will impact on the amount of VRT charged on second-hand cars (Category A) imported from abroad as well as on new cars.

When an imported second-hand vehicle (including from NI) is presented for registration, the levels of CO2 emissions at the time of manufacture must be declared to Revenue on form VRT4 (the form used by an individual to register a second hand car).

If the vehicle originated within the EU (ie. imported from NI), the declaration must be supported by documentary evidence confirming the level of CO2 emissions of the vehicle to the satisfaction of Revenue.  The Vehicle Registration Office official will calculate the rate after he/she inspects the vehicle.

Go to to select your car model to see what percentage VRT you will have to pay on a car imported on or after this date.

If a vehicle is registered without any supporting documentation, VRT will be charged at 36%.  Certain reliefs are available on hybrid electric and flexible fuel vehicles.

There is no change for Category B (crew cabs, etc.), Category C (commercial vehicles) or Category M (motorcycles – other than electric motorcycles).  For further information, see

For cars imported or sold before July 1 2008 VRT is calculated based on engine size:

  • On cars from 0 to 1400cc, VRT is charged at 22.5% of the Open Market Selling Price (OMSP)
  • On cars between 1401cc and 1900cc, VRT is charged at 25% of the OMSP
  • On cars greater than 1900cc VRT is charged at 30%.