The article compare 2020 and 2021 VRT Rates. Go to View and Compare 2021 and 2022 VRT Rates
From January 2021 a 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”.
The existing 11 band table is replaced with a 20 band table with a revised rates structure. Whereas current VRT rates range from 14% to 36%, the new VRT table has a range from 7%
to 37%.
See the new rates detailed below, as well as comparison tables between 2020 and 2021 rates.
For more detailed of the 2021 VRT changes click here
Our VRT check calculator has been updated to show 2020 rates of VRT and 2021 rates of VRT in a single report.
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.
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% |
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.
