When importing a vehicle from outside of Ireland, many questions need to be answered.
- What steps do I need to take to get the vehicle registered in Ireland?
- What is VRT?
- What additional charges are due as a result of Brexit.
- What is the rate of VRT based on?
- How much VRT will I have to pay?
- Will I be penalised for not registering the vehicle?
- Will I make a saving compared to a similar model in Ireland?
- What paperwork do I need when presenting the vehicle to VRT?
- What do I need to check when purchasing the vehicle?
- What steps do I need to take to get the vehicle registered in Ireland?
After importing the vehicle, make an appointment with VRT at your local NCT Test
Centre. VRT will check the vehicle details including foreign registration documents .
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- What is VRT?
VRT (Vehicle Registration Tax) is a tax which must be paid on every vehicle when
first registering in Ireland. VRT must be paid before receiving the new registration
documents.
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- What additional charges are due as a result of Brexit
From 1 st January 2021 vehicles imported from Great Britain are liable to:
- Customs duty, if applicable
- VAT at current standard rate
See our blog on the implications of importing vehicles from Great Britain or Northern
Ireland
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- What is the rate of VRT based on?
The rate of VRT is based on the type of vehicle been imported. Different type of
vehicles are categorised under different EU vehicle categories:
Vehicle Category M – Passenger Vehicles
M1 – Passenger vehicles with 9 seats or less including the driver’s seat, saloons,
estates, hatchback, passenger jeep, MPV, coupes etc. VRT Category A, which is
based on CO2 values in addition to a Nitrogen Oxide (NOx) levy. The NOx levy is
applied to all Category A vehicles from 1 st January 2021.
M2 – Passenger vehicles with 9 seats or more including the driver’s seat with a
gross vehicle weight not exceeding 5000 kg, examples are small buses and
minibuses. VRT Category C, which is a flat rate of €200.
M3 – Vehicles with 9 seats or more including the driver’s seat with a gross weight
exceeding 5000 kg, VRT Category C, flat rate of €200.
Vehicle Category N – Commercial Vehicles
N1 – Commercial Vehicle with a gross weight of less than 3500 kg (light goods
vehicles). These vehicles are generally VRT category B and are liable to VRT @
13.3% of the Open Market Selling Price with a minimum charge of €125.
These are vehicles which:
1. a) have 3 seats or less,
2. b) have more than 3 seats but the passenger and cargo compartment are
in completely separate units, examples are pick-ups, recovery, tippers etc.
Certain types of N1 category vehicles (commercial vehicles), with 3 seats or less,
with a gross weight of less than 3500kg and with a technically permissible maximum
laden mass weight (gross weight) which is greater than 130% of the mass in service
are eligible for VRT Category C rate and are charged at €200.
Example: A light goods vehicle has a technically permissible maximum laden mass
or gross weight of 3000kg, the mass in running order, (weight of vehicle which
includes coolant, oils, fuel, tools, spare wheel and driver) is 2200kg.
Therefore 130% of the mass in service is 2200*1.3 = 2860kg, VRT is charged at
€200.
From 31 st July 2018, Vehicle Category N1 vehicles with 4 or more seats and in which
the passenger and cargo compartment are contained within a single unit, i.e. an area
which has a continuous roof or floor panel, will be charged at VRT Category A, see
table below.
N2 / N3 – Commercial vehicle with a gross weight above 3500kg, VRT is charged at
a flat rate of €200.
How much VRT will I have to pay?
VRT for commercial vehicles and passenger vehicles with 10 or mare seats is
outlined above.
For passenger vehicles with 9 seats or less VRT will be charged at a rate ranging
from 7% of the open market selling price (OMSP) or a minimum charge of €140, to
37% of the OMSP or a minimum charge of €740.
The rate of VRT is based on the vehicles CO2 emissions. The table below shows
VRT rates based on CO” emissions.
The % of VRT is charged at the vehicles Open Market Selling Price. VRT on Motor
Caravans is charged at 13.3% of the Open Market Selling Price.
| CO2 Emissions (CO2g/km) | VRT Rates | Minimum VRT |
| 0g/km up to and including 50g/km | 7% of OMSP | €140 |
| More than 50g/km up to and including 80g/km | 9% of OMSP | €180 |
| More than 80g/km up to and including 85g/km | 9.75% of OMSP | €195 |
| More than 85g/km up to and including 90g/km | 10.5% of OMSP | €210 |
| More than 90g/km up to and including 95g/km | 11.25% of OMSP | €225 |
| More than 95g/km up to and including 100g/km | 12% of OMSP | €240 |
| More than 100g/km up to and including 105g/km | 12.75% of OMSP | €255 |
| More than 105g/km up to and including 110g/km | 13.5% of OMSP | €270 |
| More than 110g/km up to and including 115g/km | 14.25% of OMSP | €285 |
| More than 115g/km up to and including 120g/km | 15% of OMSP | €300 |
| More than 120g/km up to and including 125g/km | 15.75% of OMSP | €315 |
| More than 125g/km up to and including 130g/km | 16.5% of OMSP | €330 |
| More than 130g/km up to and including 135g/km | 17.25% of OMSP | €345 |
| More than 135g/km up to and including 140g/km | 18% of OMSP | €360 |
| More than 140g/km up to and including 145g/km | 19.5% of OMSP | €390 |
| More than 145g/km up to and including 150g/km | 21% of OMSP | €420 |
| More than 150g/km up to and including 155g/km | 23.5% of OMSP | €470 |
| More than 155g/km up to and including 170g/km | 26% of OMSP | €520 |
| More than 170g/km up to and including 190g/km | 31% of OMSP | €620 |
| More than 190g/km | 37% of OMSP | €740 |
From 1 st January 2020 a Nitrogen Oxide emissions was applied to all category A
vehicles registered on or after that date. The NOx emissions charge will now form a
component part of the VRT payable as illustrated below:
The NOx charge is calculated on a milligram per kilometre basis with the charge per
mg/km increasing as the emissions increase. The table below displays the applicable
rates:
| NOx emissions (NOx mg/km or mg/kWh) | Amount payable per mg/km or mg/kWh |
| The first 0-40 mg/km or mg/kWh, as the case may be | €5 |
| The next 40 mg/km or mg/kWh, or part thereof, as the case may be, up to 80 mg/km or mg/kWh, as the case may be | €15 |
| The remainder above 80 mg/km or mg/kWh, as the case may be | €25 |
NOx charges are subject to a maximum of €600 for petrol vehicles and €4,850 for all
other fuel types.
The charge as outlined above applies cumulatively to the NOx emissions: for
example a diesel vehicle with 120mg/km emissions would be charged as follows:
40mg/km x €5 = 200
40 mg/km x €15 = 600
40 mg/km x €25 = 1000
€1800 NOx charge payable
As a component part of VRT NOx is charged on all vehicles classed as Category A.
This includes conventional hybrids and plug-in hybrid’s but excludes electrics
Will I be penalised for not registering the vehicle?
If a vehicle is not registered within 30 days from the date of import, a penalty is
payable which is calculated by the amount of VRT due multiplied by 0.1%, multiplied
by number of days overdue.
Example: VRT due on the vehicle is €1,000 and is 30 days overdue:
€1,000 * 0.1% = €1 * 30 days = €30.
Will I make a saving compared to a similar model in Ireland?
In order to calculate if any saving can be made calculate:
Exchange rate + estimated amount of VRT to be paid + additional costs for
transporting vehicle from outside the state.
Compare this to a similar vehicle currently for sale in Ireland.
What paperwork do I need when presenting the vehicle to VRT?
- Proof of Identity, i.e. passport or driving licence.
- A customs declaration for vehicle imported from outside the EU, including Great Britain
- Evidence of previous registration – Foreign Certificate of Registration,
- Certificate of Permanent Exportation or Certificate of De-Registration
- VRT Vehicle Purchase Details Form to be completed
- Purchase invoice showing date of purchase
- Documentation verifying owner’s name and proof of address, i.e. utility bill or bank statement
- PPSN number and proof of same
- Evidence of date of entry of vehicle into state, i.e. shipping details, travel
- documents or evidence of vehicle storage outside the state.
- Documentation confirming level of CO2 and NOx emissions at time of
manufacturer. Where evidence is not available, VRT will be charged at the
highest rate applicable.
What do I need to check when purchasing the vehicle?
When purchasing a vehicle from outside the state or within the state, it is advisable
to carry out a history and finance check. This will show the following:
- If finance is outstanding on the vehicle
- If the vehicle is recorded as a write-off
- Discrepancies in mileage
- Recorded as a taxi/hackney
- Verify the vehicle details.
The certificate of registration should be checked against the vehicle to verify the
chassis/ VIN number, number of seats, make and model and body type, any
discrepancies in the registration certificate may require an SQI form to be completed
when presenting the vehicle to VRT.
Additional Information
If carrying out a conversion to a vehicle which is already registered in Ireland,
additional VRT may be due and an SQI form completed and sent to Central Vehicles
Office.
Example 1: A standard panel van registered with 3 seats or less, is converted to a
Motor Caravan. The VRT on the panel van is a flat rate of €200, whereas the VRT on
a Motor Caravan is 13.3% of the Open Market Selling Price, therefore the difference
in the VRT will be due when registering the vehicle as a Motor Caravan.
Example 2: A standard panel van registered with 3 seats, is fitted with an additional
row of seats. Therefore, VRT Category is changed to category A. VRT is calculated
on the CO2 emissions which can range from 7% to 37% of the open market selling
price in addition to a levy for NOx emissions to a maximum of €600 for petrol and
€4,850 for diesel engines.
If importing a vehicle form the UK, we can guide you through the process. We supply
a desktop report which includes:
- A history and finance check showing MOT history, recorded mileage and any discrepancies or alerts with the vehicle
- We compare the vehicle to similar vehicles for sale on the Irish market
which can be used to calculate savings on importing and to calculate the
VRT due on the vehicle - We also supply SQI reports which may be required by VRT
You can contact us by phone on 083 4178669 or email us at
bcconnor@gmail.com