This article compares WLTP and NEDC VRT Rates.
From January 2021 vehicle registration tax (VRT) use the CO2 values from the latest EU emissions test for passenger cars, known as “WLTP”.
See the rates detailed below, as well as a comparison between the latest emission standard “WLTP” and the previous emission standard “NEDC”.
VRT Rates based on 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 | 15.25% |
| 10 | 116 | 120 | 16.00% |
| 11 | 121 | 125 | 16.75% |
| 12 | 126 | 130 | 17.50% |
| 13 | 131 | 135 | 19.25% |
| 14 | 136 | 140 | 20.00% |
| 15 | 141 | 145 | 21.50% |
| 16 | 146 | 150 | 25.00% |
| 17 | 151 | 155 | 27.50% |
| 18 | 156 | 170 | 30.00% |
| 19 | 171 | 190 | 35.00% |
| 20 | >191 | 41.00% |
While the VRT regime uses 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.
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.
Non-Diesel VRT Rates based on NEDC CO2 emissions
| BAND | FROM NEDC | TO NEDC | VRT Rate |
|---|---|---|---|
| 1 | 0 | 16 | 7.00% |
| 2 | 17 | 49 | 9.00% |
| 3 | 50 | 54 | 9.75% |
| 4 | 55 | 60 | 10.50% |
| 5 | 61 | 65 | 11.25% |
| 6 | 66 | 70 | 12.00% |
| 7 | 71 | 76 | 12.75% |
| 8 | 77 | 81 | 13.50% |
| 9 | 82 | 87 | 15.25% |
| 10 | 88 | 92 | 16.00% |
| 11 | 93 | 98 | 16.75% |
| 12 | 99 | 103 | 17.50% |
| 13 | 104 | 108 | 19.25% |
| 14 | 109 | 114 | 20.00% |
| 15 | 115 | 119 | 21.50% |
| 16 | 120 | 125 | 25.00% |
| 17 | 126 | 130 | 27.50% |
| 18 | 131 | 146 | 30.00% |
| 19 | 147 | 168 | 35.00% |
| 20 | >169 | 41.00% |
Diesel VRT Rates based on NEDC CO2 emissions
| BAND | FROM NEDC | TO NEDC | VRT Rate |
|---|---|---|---|
| 1 | 0 | 32 | 7.00% |
| 2 | 33 | 58 | 9.00% |
| 3 | 59 | 63 | 9.75% |
| 4 | 64 | 67 | 10.50% |
| 5 | 68 | 72 | 11.25% |
| 6 | 73 | 76 | 12.00% |
| 7 | 77 | 80 | 12.75% |
| 8 | 81 | 85 | 13.50% |
| 9 | 86 | 89 | 15.25% |
| 10 | 90 | 93 | 16.00% |
| 11 | 94 | 98 | 16.75% |
| 12 | 99 | 102 | 17.50% |
| 13 | 103 | 107 | 19.25% |
| 14 | 108 | 111 | 20.00% |
| 15 | 112 | 115 | 21.50% |
| 16 | 116 | 120 | 25.00% |
| 17 | 121 | 124 | 27.50% |
| 18 | 125 | 137 | 30.00% |
| 19 | 138 | 155 | 35.00% |
| 20 | >156 | 41.00% |
We offer a full suite of VRT Calculators here at VRT Ireland plus a Customs Clearance Agent service to save you countless hours of frustration.
