All new cars and cars that are imported into Ireland are
subject to Vehicle Registration Tax (VRT) and must be registered
with the Revenue Commissioners. Every motor vehiclein the
State (with the exception of vehicles brought in
temporarily by a visitor) must be registered with
the Revenue Commissioners. If you are buying a new car or
are importing
a car into Ireland from abroad, you will need to do
three things before you can drive your car in Ireland
- Pay Vehicle Registration Tax (VRT)
- Have motor insurance
- Pay motor tax
All motorists are required to carry a valid driving licence
with them at all times when driving in Ireland. View information
about provisional
driving licences and full
licences and here.
VHICLE REGISTRATION TAX
Every new car in Ireland is liable for Vehicle Registration
Tax, which is payable when the car is first registered.
This is a legal requirement and any delay in registering
your car or paying the tax may lead to substantial penalties.
You can register the car and pay the VRT at your local
Vehicle Registration Office (VRO). The Vehicle Registration
Office will calculate the VRT for you. In the case of cars
and small vans, the amount of VRT payable is based on a
percentage of the recommended retail price, which includes
all taxes. This price is known as the Open Market Selling
Price (OMSP).
IF YOU FEEL YOU HAVE BEEN OVERCHARGED
If you feel you are being over-charged, you can point this
out to the official at the VRO at the time of payment. If
you continue to be dissatisfied, read
about the VRT appeals procedure here. This leaflet is
also available from any VRO.
TAX RELIEFS AND EXEMPTIONS
There are different reliefs and exemptions from VRT and
further information is available from your local VRO. Relief
is also available for;
- certain
disabled drivers
- Visitors to Ireland who have owned their vehicles abroad
for more than 6 months and who will be resident here temporarily
- People who have owned their vehicles abroad for more
than 6 months and who are moving permanently to Ireland
- People posted to Ireland as part of the diplomatic corps
NOTE: If you are moving to Ireland and
are among those exempt from paying VRT you cannot sell your
vehicle for more than 12 months after the vehicle is registered.
If you are required to pay VRT, then you can sell your vehicle
here in Ireland when you wish, once it has been registered.
Further information is available from your local VRO.
BUYING FROM A CAR DEALER
If you buy your new car from a dealer (car showrooms, etc.),
then it is the dealer's responsibility
to register the vehicle and pay the tax before giving it
to you. The price of the vehicle should include the cost
of the VRT. Your vehicle will be supplied to you with its
registration
plates already fitted.
Once the vehicle has been registered by the Revenue Commissioners
and the VRT paid, you (or your motor dealer) will receive:
- A receipt for the VRT paid showing the registration
number assigned to your car.
- A Form RF 100 for use when you are applying for road
tax.
- Registration plates showing the assigned registration
number must be displayed on your car within 3 days of
the date of registration (a leaflet showing the correct
legal format of the registration plates to be used is
available at any VRO).
If you buy your car from a dealer, it will have its registration
plates fitted by the time you take possession of it. If
you buy the car privately, you will need to get registration
plates - most motor dealers make these to order.
WHEN DO I GET MY REGISTRATION CERTIFICATE ?
The Registration Certificate for your new car is issued
by the Department of the Environment, Heritage and Local
Government. This will be posted out to you after you have
applied to your local motor tax office to pay motor tax
on your vehicle.
- Pay the VRT charged after your car has been inspected
at the VRO.
MOTOR INSURANCE
It is a legal requirement in Ireland to have motor insurance
if you want to drive your car in a public place. Read more
about the requirement
for motor insurance here.
MOTOR TAX
Motor tax in Ireland is a charge imposed by the Irish Government
on motor vehicles. Revenue from motor tax is used to maintain
and upgrade the road network. Charges for motor tax are
proportionate to the size of the vehicle engine. Some vehicles
are exempt. Read more about the requirement
for motor tax here.
RULES
If you are bringing your car to Ireland temporarily (i.e.,
while on holiday, a business trip, etc.) you do
not have to pay VRT on the vehicle.
RATES
Vehicle Registration Tax is based on the Open Market Selling
Price of the Vehicle. (We cannot include information
on what the OMSP of your vehicle will be - it depends on
market values, engine size, year, modeland roadworthiness
condition of the vehicle). The VRO official calculates
the rate after he/she inspects the vehicle. You can pay
by bankdraft, money order, Laser (debit) card or cash. If
you are using a Laser debit card to pay, the transaction
is limited to 1,500 euro per day. If the VRT payment exceeds
this amount, you can pay the balance in cash or by bank
draft.
|
Vehicle
|
Engine size
|
Cost of VRT
|
|
Cars
|
up to 1400 cc
|
22.5% of OMSP, (subject to a min. tax of 315
euro)
|
|
Cars
|
1401cc-2000cc
|
25% of OMSP (subject to a min. tax of 315
euro)
|
|
Cars
|
over 2000cc
|
30% of OMSP (subject to a min. tax of 315
euro)
|
|
Small vans and some jeeps
|
-
|
13.3% of OMSP (subject to a min tax of 125
euro)
|
|
Motorcycles (new)
|
-
|
2 euro per 350cc and 1 euro per cc thereafter
|
|
Motorcycles (used)
|
-
|
2 euro per 350cc and 1 euro per cc thereafter
|
|
Hybrid electric vehicles
|
-
|
50% of VRT payable may be repaid in respect
of some hybrid vehicles*
|
|
Other vehicles
|
-
|
A flat rate of 50 euro for tractors, large
vans, lorries, etc.
|
|
*A hybrid electric vehicle is a vehicle that derives it'spower
from a combination of an electric motor and an internal
combustion engine. It is capable of being driven on electronic
propulsion alone for a material part of it's normal driving
cycle.
HOW TO APPLY
You should complete a declaration form and present the
completed form together with the vehicle at a VRO (there
are 32 of these around the country). Declaration forms are
available from any VRO. If the car is new, VAT is payable
in addition to VRT. The Revenue Commissioners have produced
a useful list of Frequently
Asked Questions about VRT in Ireland.
WHERE TO APPLY
You may register the car and pay the VRT at any VRO. You
can view contact
information for Vehicle Registration Offices (pdf) throughout
Ireland here. Further information about VRT, VAT and acquiring
a vehicle abroad is available from:
St John's House,
Tallaght,
Dublin 24.
Tel: (01) 414 9700 , 414 9777, 414 9720, 414 9720, 878 0100
(This is a 24 hour service to request forms and information
leaflets), E-mail: vrotallaght@revenue.ie
Source
: http://www.oasis.gov.ie/transport/motoring/buying_a_new_car.html)
