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 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.
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.