How is VRT calculated when importing a car to Ireland?
The short answer
Revenue calculates VRT on the Open Market Selling Price, which is the expected Irish selling price of the car including VRT and VAT, not the UK price you paid. Your CO2 figure places the car in one of 20 bands from 7% up to 41%. A NOx levy is added on top. Battery-electric cars get VRT relief of up to €5,000 (ending 31 December 2026), so low-emission imports cost far less in VRT.
Related questions
Is VRT based on what I paid for the car in the UK?
No. VRT is based on the car's Open Market Selling Price in Ireland (its expected Irish retail value), not the price you paid abroad.
What are the VRT rates in Ireland?
VRT runs from 7% to 41% of the Irish market value across 20 CO2-based bands. The lower the car's CO2 emissions, the lower the percentage.
Do electric cars get a VRT discount?
Yes. Battery-electric cars qualify for VRT relief of up to €5,000, available until 31 December 2026.
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