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Written by Irish VRT.ie
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Tuesday, 01 April 2008 15:37 |
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 All motor vehicles, apart from those brought in temporarily by visitors, must be officially registered with the Revenue Commissioners in order to legally drive on Irish roads. A tax is charge on the vehicle through this registration, and is known as Vehicle Registration Tax or VRT.
Where does my car fit in?
Currently, VRT is charged under a number of categories based on the engine size and use of the vehicle. - Category A includes cars and minibuses with less than 12 permanently fitted passenger seats. Incurring a minimum charge of €315, the engine size of the vehicle determines the rate that is applied.
- Cars with an engine capacity between 0 and 1400 cubic centimetres (cc) are charged at 22.5% of the Open Market Selling Price (OMSP).
- Those with engines ranging from 1401cc to 1900cc are charged at 25%.
- While any engine size above 1901cc is charged at 30%.
- Category B includes car-derived vans and jeep-derived vans, that are subject to a minimum fee of €125, and are charged at a flat rate of 13.3% of the OMSP.
- Category C includes certain commercial vehicles, agricultural tractors and minibuses with at least 12 permanently fitted passenger seats, and is charged at a flat rate of €50.
- Vehicles in Category D, including ambulances, fire engines, and vehicles used in the transportation of road construction machinery, are not charged any VRT.
- Motorcycles, scooters, and certain All Terrain Vehicles (ATV) are charged at €2 for each cubic centimetre (cc) up to 350cc and €1 for each cc after that.
- Hybrid electric vehicles that have been originally manufactured as such are entitled to relief of 50% of the possible VRT payable, based on engine size. A hybrid electric vehicle is one that attains its power from a combination of an electric motor and an internal combustion engine. It is capable of being driven on electric propulsion alone for a substantial part of its normal cycle. This relief is confined to vehicles within categories A and B and expires on 1st July 2008.
Relief of 50% of the possible VRT payable, based on the given engine size, is also offered to vehicles that have been originally manufactured to run on flexible fuel. This type of vehicle must be driven by an engine that is capable of using a blend of ethanol and petrol; where such blend contains a minimum of 85% ethanol. This relief is also confined to vehicles within the categories A and B and expires on 1st July 2008.
The final category includes electric vehicles, where the vehicle derives its motive power exclusively from an electric motor. The relief offered is 50% of the possible VRT payable based on engine size, is applied to categories A and B and also expires on 1st July 2008.
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