VRT Rates on Cars

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The following article describes VRT Rates on Cars.

VRT Category A (EU Classification M1)

Most cars fit into category A and minibuses with less that 10 seats. VRT is charges based on the CO2 emissions of the vehicle when it was manufactured.

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.

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.

VRT Rates on Cars was last modified: December 29th, 2020 by vrtmanager

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