CO2 emissions based VRT system.

How Can We Help?
< Back
You are here:
Print
  • All new and used cars registered in Ireland have their VRT rate calculated based on the CO2 emissions of their vehicle.
  • From January 2021 new vehicle registration tax (VRT) rates are being introduced to use the CO2 values from a new EU emissions test for passenger cars, known as “WLTP”. This replaces the NEDC rates previously used.
  • The rates can be seen below and the percentage refers to a percentage of the OMSP (Open Market Selling Price) of the vehicle being registered.
  • The rates only apply to Category A vehicles.

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.

  • For more information about VRT rates and categories click here

VRT Rates before 1/1/2021 based on NEDC CO2 emissions

VRT Category A Rates
VRT Band CO2 Emissions (g/km) VRT Rate Minimum VRT
A1 0 – 80 14% €280
A2 81 – 100 15% €300
A3 101 – 110 16% €320
B1 111 – 120 17% €340
B2 121 – 130 18% €360
B3 131 – 140 19% €380
C 141 – 155 23% €460
D 156 – 170 27% €540
E 171 – 190 30% €600
F 191 – 225 34% €680
G More than
225g/km
36% €720

VRT Rates from 1/1/2021 based on WLTP CO2 emissions

BAND FROM TO VRT Rate
1 0 50 7.00%
2 51 80 9.00%
3 81 85 9.75%
4 86 90 10.50%
5 91 95 11.25%
6 96 100 12.00%
7 101 105 12.75%
8 106 110 13.50%
9 111 115 14.25%
10 116 120 15.00%
11 121 125 15.75%
12 126 130 16.50%
13 131 135 17.25%
14 136 140 18.00%
15 141 145 19.50%
16 146 150 21.00%
17 151 155 23.50%
18 156 170 26.00%
19 171 190 31.00%
20 >191 37.00%

While the VRT regime is transitioning to the new WLTP emissions test, it is still the case that
used imports pre September 2018 will have been subject to the old and discredited NEDC
emissions test. An ‘WLTP equivalent’ CO2 value will be calculated for cars subject to the NEDC test.

The ‘WLTP equivalent’ is different for petrol and diesel casts as shown below with an illustration.

Petrol: y = x(0.9227)+34.554

Diesel: y = x(1.1405)+12.858

A NEDC tested petrol car has a CO2 value of 110 g/km on the vehicle registration documentation which would attract a rate of 16%. Revenue uplifts this CO2 value to a WLTP equivalent value as follows: y = 110(0.9227) + 34.554 y = 136

This car is then subject to an 18% VRT rate.

Compare Non-Diesel VRT Rates from 1/1/2021 to before 1/1/2021 based on NEDC CO2 emissions

BAND FROM NEDC TO NEDC 2021 VRT Rate 2020 VRT Rate
1 0 16 7.00% 14.00%
2 17 49 9.00% 14.00%
3 50 54 9.75% 14.00%
4 55 60 10.50% 14.00%
5 61 65 11.25% 14.00%
6 66 70 12.00% 14.00%
7 71 76 12.75% 14.00%
8 77 81 13.50% 14.00%
9 82 87 14.25% 15.00%
10 88 92 15.00% 15.00%
11 93 98 15.75% 15.00%
12 99 103 16.50% 15.00%
13 104 108 17.25% 16.00%
14 109 114 18.00% 17.00%
15 115 119 19.50% 17.00%
16 120 125 21.00% 18.00%
17 126 130 23.50% 18.00%
18 131 146 26.00% 19.00% to 23.00%
19 147 168 31.00% 27.00%
20 >169 37.00% 27.00% to 36.00%

Compare Diesel VRT Rates from 1/1/2021 to before 1/1/2021 based on NEDC CO2 emissions

BAND FROM NEDC TO NEDC 2021 VRT Rate 2020 VRT Rate
1 0 32 7.00% 14.00%
2 33 58 9.00% 14.00%
3 59 63 9.75% 14.00%
4 64 67 10.50% 14.00%
5 68 72 11.25% 14.00%
6 73 76 12.00% 14.00%
7 77 80 12.75% 14.00%
8 81 85 13.50% 15.00%
9 86 89 14.25% 15.00%
10 90 93 15.00% 15.00%
11 94 98 15.75% 15.00%
12 99 102 16.50% 15.00%
13 103 107 17.25% 16.00%
14 108 111 18.00% 16.00%
15 112 115 19.50% 17.00%
16 116 120 21.00% 17.00%
17 121 124 23.50% 18.00%
18 125 137 26.00% 19.00%
19 138 155 31.00% 23.00%
20 >156 37.00% 27.00% to 36.00%
CO2 emissions based VRT system. was last modified: December 29th, 2020 by vrtmanager
Previous When Must I Pay VAT?
Next VRT Vehicle Categories
Table of Contents

Comments are closed.