Information as published by Revenue Commissioners

1. What is Vehicle Registration Tax (VRT)?

Vehicle Registration Tax is chargeable on registration of a motor vehicle in the State. 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.

2. When must I Register?

If you bring a vehicle into Ireland from abroad you must register it and pay VRT by the end of the next working day following its arrival in the State.

A completed declaration form together with the vehicle should be presented at any of the 23 Vehicle Registration Offices (VRO) VRO Location Finder. Declaration forms are available from any VRO. The VRT will be calculated by the official at the VRO, following inspection of the vehicle. In the case of a used vehicle you must present the foreign registration document. Without these registration documents (e.g. Sections 1-8 of the V5C from the UK) it is not possible for Revenue to register your vehicle. Please ensure you have the documents in your possession before you bring the vehicle into the State. If, due to some unforeseen circumstances, you do not have the documents in your possession when bringing the vehicle in you should make contact with your local VRO (see link above) by the next working day and explain the circumstances to them.

If the vehicle is new, VAT is also payable.

A copy of the purchase invoice or other evidence of payment for the vehicle must be provided in all cases.
You should be aware that inspection of vehicles being registered is a possibility and you should be prepared to make your vehicle available for any such inspection.

Postal applications for registrations of used vehicles may also be made at Vehicle Registration Offices. When making a postal application for registration the application should consist of:

Dealers can avail of ROS to register new vehicles.

In the case of cars and small vans, the tax is a percentage of the expected retail price, including all taxes in the State. This price is known as the Open Market Selling Price or OMSP. The VRO will calculate this tax for you or you may obtain the details online at Vehicle Registration on-line Enquiry System.

You can pay by bankdraft, money order, or laser debit card. Please note that laser debit card payments are subject to a limit of €1500. Unguaranteed cheques may also be accepted in payment subject to the following conditions:

In the interest of you own safety and that of the staff in the VRO we would request that you not offer cash in payment, especially large sums.*

* Please Note: Cash will not be accepted at Santry and Tallaght VROs

Yes. You can raise the matter with the VRO official at the time of payment. If you continue to be dissatisfied you can appeal under the formal excise appeal procedure. Details are set out in a separate information leaflet VRT 6 which you can obtain at any VRO.

Once the vehicle has been registered by the Revenue Commissioners and the VRT paid, a receipt which specifies the registration number allocated is supplied. The new registration number must be displayed within three days.

The dealer is responsible for collecting the tax and registering a vehicle with the Commissioners before you take delivery of it. The price you pay the dealer should include the VRT. The vehicle will be supplied to you with the registration plates already fitted.

The registration certificate, issued by the Department of Environment, Heritage and Local Government, will be posted to you after you have applied to your local authority motor tax office for your road tax licence.


10. Reliefs and Exemptions
There are various reliefs and exemptions from VRT. These are described in individual public notices which are available from any VRO. They include exemption which may apply in the case of :

Relief is also available for certain persons with disabilities who meet specified medical criteria. An information booklet VRT 7 is available from the Central Repayments Office, Coolshannagh, Monaghan - Telephone 047 - 38010.

11. What are the VRT Categories and the appropriate current rates of VRT?

The legal definition for each VRT Category is defined in Section 130 of the Finance Act, 1992 as amended. Further legal definitions in relation to VRT are contained in S.I. 318 of 1992. Please note that the following information is not a legal definition of the various VRT Categories. If you are in any doubt or require assistance on this or any other VRT matter, you should contact your local Vehicle Registration Office. Details of these offices may be found at www.revenue.ie/cont_main.htm

VRT Category A

Examples of Category A vehicles include cars (saloons, estates, hatchbacks, convertibles, coupes, MPVs, Jeeps etc.) and minibuses with less than 12 permanently fitted passenger seats.

The following VRT rates, subject to a minimum VRT of €315, apply to Category A vehicles:

VRT Category B

Examples of Category B vehicles include certain car derived vans and jeep derived vans.

The rate of VRT applicable to Category B vehicles, subject to a minimum VRT of €125, is 13.3% of the Open Market Selling Price (OMSP).

VRT Category C

Examples of Category C vehicles include certain commercial vehicles, agricultural tractors and minibuses with at least 12 permanently fitted passenger seats.

The VRT rate applicable to Category C vehicles is a flat rate of €50.

Examples of Category D vehicles include ambulances, fire engines, vehicles used in the transportation of road construction machinery. The use to which a vehicle is put is also considered when a vehicle is being classified for VRT purposes as Category D.

There is no VRT payable on a Category D vehicle.

Motorcycles

Examples include motorcycles, scooters, certain All Terrain Vehicles (ATV).

VRT is charged by reference to the cubic capacity i.e. cubic centimetres (cc) of the engine. The current rates are €2 in respect of each cc up to 350 and €1 for each cc thereafter. The total amount is then reduced by prescribed percentages to take account of the age of the vehicle.

Hybrid Electric Vehicles

50% of the VRT payable or paid may be remitted or repaid in respect of certain series production (originally manufactured) hybrid electric vehicles. A hybrid electric vehicle is a vehicle that derives its power from a combination of an electric motor and an internal combustion engine and is capable of being driven on electric propulsion alone for a material part of its normal driving cycle. This relief in confined to category A or B vehicles and expires on 31 December 2007.

50% of the VRT payable or paid may be remitted or repaid in respect of certain series production (originally manufactured) flexible fuel vehicles. A flexible fuel vehicle is a vehicle that can achieve vehicle propulsion from an engine that is capable of using a blend of ethanol and petrol where such blend contains a minimum of 85% ethanol. This relief in confined to category A or B vehicles and expires on 31 December 2007.

50% of the VRT payable or paid may be remitted or repaid in respect of certain series production (originally manufactured) electric vehicles. An electric vehicle is a vehicle that derives its motive power exclusively from an electric motor. This relief is confined to category A or B vehicles and expires on 31 December 2007.

12. What is a Certificate of Conformity and when is it required?

The Certificate of Conformity contains technical information concerning the vehicle e.g. Type Approval Numbers, Engine Size etc. "Type Approval" is used to describe the regulatory system applied to all new motor vehicles before they are brought into use in the EU. The system is designed to ensure that all such vehicles meet certain specified technical standards including safety, noise and exhaust emissions.

All new motor vehicles other than, agricultural and forestry tractors and mobile machinery must meet the requirements of the EU Type Approval Directives at the time of registration.

A Certificate of Conformity can only be issued by the manufacturer of the vehicle or his authorised agent (franchised distributor).

Vehicles previously registered using temporary export plates require a Certificate of Conformity if the vehicle is to be registered in the State.

Further information on Certificate of Conformity requirements may be had from Department of Transport, 25 Clare Street, Dublin 2, Ireland. Tel: +353 (0)1 6707444 or Locall 1890 443 311. Email: info@transport.ie

13. When is VAT chargeable and payable?

In the case of a new means of transport i.e. land vehicles (excluding agricultural tractors) that were supplied six months or less after the date of first entry into service or have travelled 6,000 Kilometres or less, VAT is chargeable and normally payable at the time of registration in the State, even where there is evidence, e.g. an invoice, that VAT was paid in the country of purchase.

VAT is also chargeable and normally payable at the time of registration in the State of vehicles (both new and used) that are imported from outside the fiscal territory of the EU.

14. When is CCT chargeable and payable?

Customs Common Tariff (CCT) is chargeable on vehicles (both new and used) that are imported from outside the EU. It should be paid at the first point of entry of the vehicle into the EU. Proof of payment must be presented when the vehicle is being registered in the State.

Advice
Any delay in registering your vehicle or paying the tax may make you liable to substantial penalties including forfeiture of the vehicle and prosecution.