How Is VRT Calculated in Ireland?

For most imported private cars, the useful way to think about VRT is:

Revenue explains that Category A passenger vehicles use the applicable CO₂ rate multiplied by the Open Market Selling Price, while the NOx levy is calculated separately and added to produce the VRT due.

Use the category shown by the vehicle’s type approval and Revenue rules. For a converted van or motor caravan, classification may need evidence and a formal Revenue decision.

Category A uses the Revenue CO₂ band that corresponds to the WLTP figure or the Revenue-converted CO₂ figure. The applicable percentage is multiplied by OMSP, but each band also has a minimum charge. Revenue then adds NOx for non-electric Category A vehicles, including hybrids.

This example excludes any relief and assumes the entered emissions evidence and category are accepted.

Revenue uses WLTP CO₂ data for new Category A and B vehicles and vehicles previously registered using WLTP. Where a used vehicle is registered using an older NEDC figure, Revenue publishes conversion formulae before placing the vehicle in a CO₂ band.

OMSP is the price Revenue expects the vehicle, including taxes and duties, would achieve on the open Irish retail market. Revenue’s official calculator contains valuations for many common vehicles, but not every model or special-research vehicle.

• Exact version: trim level, engine, transmission, doors and body type can affect the model match.
• Mileage: Revenue publishes normal monthly mileage assumptions of 2,100km for diesel vehicles and 1,500km for other vehicles; considerably higher mileage may affect valuation.
• Condition: vehicles may be rated good, fair or poor for valuation purposes.
• Extras and specification: chargeable extras or a different version can change the final value.
• Unlisted model: Revenue determines the OMSP only after presentation for registration, so pre-purchase research remains provisional.

The €200 Category B N1 treatment is not a general van or camper rate. It only applies where the vehicle meets Revenue’s seat and mass conditions. Use the motorcycle guide for the full age-reduction table.

A free VRT calculator is useful before buying, but it cannot replace Revenue’s final valuation. The estimate can change if OMSP, category, CO₂, NOx evidence, extras, conversion status or legislation differ from the details entered.

VRT can feel high because the main Category A charge uses Revenue’s Irish open-market value rather than simply the price paid abroad. A higher CO₂ band applies a larger percentage to that OMSP, and the separate NOx charge can then add materially to an older diesel import.

The practical comparison is therefore not “foreign purchase price versus Irish asking price”. Compare the complete landed cost: purchase price, currency conversion, transport, possible customs and VAT, VRT, NOx, tyres environmental charge, plates, insurance and any work needed after import.

1. Match the exact vehicle in Revenue’s official enquiry or record why it is not listed.
2. Confirm the VRT category from the vehicle type and documentation.
3. Record whether CO₂ is WLTP or NEDC.
4. Obtain satisfactory NOx evidence and note its unit.
5. Calculate VRT, then separately add VAT, customs, transport and registration costs where relevant.
6. Test a higher OMSP and missing-NOx scenario as a contingency.
7. Do not treat the estimate as Revenue confirmation.