Importing a vehicle into Ireland

Introduction

In general, all vehicles brought into Ireland are subject to Vehicle Registration Tax (VRT) and must be registered. If you are moving to Ireland or are already living here and you are importing a car or other vehicle, you will need to do 4 things before you can drive your vehicle in Ireland:

  • Pay Vehicle Registration Tax (VRT) (unless you are exempt)
  • Get new vehicle registration plates
  • Get motor insurance
  • Pay motor tax

All motorists are required to carry a valid driving licence with them at all times when driving in Ireland. Driving licences include full licences, international driving licences and Irish learner permits.

Importing a vehicle from the UK in 2021

If you import a vehicle from the UK (not including Northern Ireland) from 1 January 2021, you must:

  • Complete a customs declaration
  • Pay VAT at the rate of 21%
  • Pay VRT (if applicable)
  • Pay a customs duty of 10% if the vehicle originated outside the UK

If the car originated in the UK, you should make a claim on your import declaration for ‘preferential treatment’.

Note: you must pay VAT and VRT on new vehicles imported from Northern Ireland after 1 January 2021. You will have to show that the vehicle was properly imported into Northern Ireland.

Vehicle Registration Tax

Vehicle Registration Tax (VRT) is a tax you must pay when you first register a motor vehicle in Ireland. If you have imported a vehicle, you must pay VRT and receive the vehicle's registration certificate showing that you have paid VRT. Any delay in registering your vehicle or paying Vehicle Registration Tax will make you liable to substantial penalties - including forfeiture of your vehicle and prosecution.

You must register the car and pay the VRT at a National Car Testing Service (NCTS) centre - see 'How to apply' below. Your car will be examined to ensure that you are paying the correct VRT. 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). You can get an estimate of the VRT due from the Revenue Vehicle Registration Online Enquiry System.

When enquiring about VRT rates, you need to provide specific information about your vehicle. Revenue have also produced a guide to VRT which is a list of frequently asked questions about VRT in Ireland.

If you feel you are being over-charged, you can appeal it with Revenue using the VRT appeals procedure. This leaflet is also available from any local Revenue office. The addresses of the appeals officers are listed at the end of the leaflet.

VRT testing and COVID-19

Vehicle registration inspections have recommenced. Penalty charges and time limits will apply as normal from 1 January 2021.

Read more about Driving and transport during COVID-19.

Exemptions from VRT

There are different reliefs and exemptions from VRT. Even if you are not required to pay VRT, you must still register your vehicle when you come to Ireland. You can find information on VRT reliefs and exemptions, and VRT reduction for certain electrical vehicles for certain electric vehicles, on Revenue’s website.

Transferring residence: If you are moving to live in Ireland, when you apply for a VRT exemption, you must meet certain requirements as regards your vehicle and your residency both here and abroad. You can find information about when to apply for exemption, the evidence you need and the application forms in the Revenue leaflet, Transfer of Residence.

Temporary exemptions: In certain cases foreign-registered vehicles may be imported into Ireland temporarily by a non-resident without the requirement to pay VRT or register the vehicle. You can find information about Foreign Registered Vehicles Temporary Exemptions on the Revenue website.

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.

If you have a query about VRT exemptions, appeals or transfer of residence, the Revenue contact details are listed here.

Export repayment scheme

If you are permanently removing or exporting a car from the State, you may be able to claim a repayment of the VRT that had been paid previously. Information about the Export Repayment Scheme and claim forms are available on revenue.ie.

VAT, insurance, motor tax and NCT

VAT

If you are importing a new car from another EU country you have to pay VAT (Value Added Tax), usually when registering the car. A new car means a car that has been in service for 6 months or less, or has been driven for 6,000 kilometres or less. For example:

  • Vehicle is 5 months old with 8,000km - chargeable to VAT
  • Vehicle is 7 months old with 5,000km - chargeable to VAT
  • Vehicle is 7 months old with 8,000km - not chargeable to VAT

The VAT is payable even where you have paid VAT in the other country.

If you are importing a new or second hand car from outside the EU, VAT (and customs duty) is payable. Customs duty is paid when the vehicle first enters the EU, at the point of entry. If you are importing a car from the UK, you have to pay customs duty if the vehicle originated outside the UK or the EU. You must have proof of payment of this when you are registering the car in Ireland - see 'How to apply' below.

Vehicle registration plates

When you register and pay the VRT, a registration number will be assigned to your car – see ‘How to apply’ below. You must display the registration number within 3 days. Failure to display the new registration number is an offence and you can be fined by An Garda Síochána. You can obtain vehicle registration plates from the NCTS centre or any motor factor.

Motor insurance

It is a legal requirement in Ireland to have motor insurance if you want to drive a motor vehicle in a public place. You will need to have motor insurance before you can pay motor tax. You can find more information in our document on motor insurance.

Motor tax

Motor tax in Ireland is a charge imposed by the Irish Government on motor vehicles. Some vehicles are exempt but must display a current tax disc if used in a public place . Your Vehicle Registration Certificate will be issued to you by the Department of Transport, Tourism and Sport when you pay your motor tax. There is more information in our document on motor tax.

National Car Test

Vehicles imported to Ireland from outside the State (including Northern Ireland) must go through the National Car Test (NCT) once the vehicle is 4 years old or more. Since May 2018, if you import a vehicle from another EU member state and the vehicle has a current EU Roadworthiness Certificate, you can have the time remaining on the certificate recognised in Ireland. This means you will not have to take an NCT, until your certificate expires. Once your certificate expires you must go through the NCT. You can find more information in our document on the National Car Test.

Disposing of a car

If you want to dispose of your car either due to age (typically around 12-14 years), or because of heavy damage following an accident, it must be deposited at an authorised treatment facility. There is more information in our document on how to dispose of an end-of-life vehicle.

VRT Rates

Vehicle Registration Tax (VRT) is based on the Open Market Selling Price (OMSP) of the vehicle. The OMSP depends on the market value, engine size, year, model and roadworthiness condition of the vehicle.

After the vehicle has been inspected the rate of VRT is calculated by Revenue. The VRT is collected by the NCTS on behalf of Revenue. You can pay by bank draft (payable to Applus Car Testing Service), debit card or credit card. If you are using a debit card to pay, the transaction is limited to €2,500 per day. If the VRT payment exceeds this amount, you can pay the balance by bank draft.

VRT for cars (Category A) is based on the level of carbon dioxide (CO2) emissions from the car and, since 1 January 2020, the car’s nitrogen oxide (NOx) emissions.

CO2 charge for Category A vehicles

CO2 emissions levels VRT rates
0 - 50 grams per kilometre 7% of OMSP (minimum €140)
50 – 80 grams per kilometre 9% of OMSP (minimum €180)
80 –85 grams per kilometre 9.75% of OMSP (minimum €195)
85 –90 grams per kilometre 10.5% of OMSP (minimum €210)
90 –95 grams per kilometre 11.25% of OMSP (minimum €225)
95 - 100 grams per kilometre 12% of OMSP (minimum €240)
100 –105 grams per kilometre 12.75% of OMSP (minimum €255)
105 - 110 grams per kilometre 13.5% of OMSP (minimum €270)
110 – 115 grams per kilometre 14.25% of OMSP (minimum €285)
115 – 120 grams per kilometre 15% of OMSP (minimum €300)
120 – 125 grams per kilometre 15.75% of OMSP (minimum €315)
125 – 130 grams per kilometre 16.5% of OMSP (minimum €330)
130 – 135 grams per kilometre 17.25% of OMSP (minimum €345)
135 – 140 grams per kilometre 18% of OMSP (minimum €360)
140 - 145 grams per kilometre 19.5% of OMSP (minimum €390)
145 – 150 grams per kilometre 21% of OMSP (minimum €420)
150 – 155 grams per kilometre 23.5% of OMSP (minimum €470)
155 – 170 grams per kilometre 26% of OMSP (minimum €520)
170 - 190 grams per kilometre 31% of OMSP (minimum €620)
More than 190 grams per kilometre 37% of OMSP (minimum €740)

A Nitrogen Oxide (NOx) charge is combined with the existing CO2 charges to form the VRT payable.

You have to give evidence of the vehicle’s NOx emissions to finalise registration. If you do not give this information, you will be charged a flat rate.

The NOx charge is calculated according to the following table:

NOx emissions (NOx mg/km or mg/kWh) Amount payable per mg/km or mg/kWh
The first 0-40 mg/km or mg/kWh €5
The next 40 mg/km or mg/kWh up to 80 mg/km or mg/kWh €15
The rest above 80 mg/km or mg/kWh €25

If you do not give enough information about the NOx emissions these maximum charges will apply:

•Diesel vehicles: €4,850

or

•All others: €600

The NOx charge replaces the 1% VRT surcharge on all diesel engine passenger cars that was in place in 2019.

Vehicle Registration Tax rates for all other categories

Category Vehicle VRT rate
B Commercial vehicles, designed and constructed for the carriage of goods and not exceeding 3.5 tonnes 13.3% of OMSP (subject to a minimum tax of €125)
C Other vehicles such as tractors, large vans, lorries, vintage cars (over 30 years old), minibuses (minimum 12 passenger seats) Flat rate of €200
Motor caravans/motor homes 13.3% of OMSP
Electric vehicles*** VRT relief of up to €5,000 depending on the age of the car in respect of certain series production vehicles until 31 December 2021 Electric motorcycles*** Exempt from VRT until 31 December 2021

***An electric vehicle/motorcycle is propelled by an electric motor only.

How to apply

In order to register and pay the VRT you must bring your car for an inspection to your local designated NCTS centre. You must book an appointment with the NCTS within 7 days of your car's arrival into Ireland and you must complete the registration process within 30 days of your arrival.

All new motor vehicles (i.e. vehicles not previously registered) being registered for the first time in Ireland are required to have an electronic Certificate of Conformity (e-CoC). Before your vehicle is registered, if you only have a paper version of your e-CoC, you must manually input the details onto the Revenue system. You can find guidelines (pdf) on revenue.ie.

You must have a Personal Public Service Number (PPS number), proof of identity (for example your passport or driving licence) and other specified documents in order to register and pay the VRT. There is a list of the documents required on revenue.ie. You must also be able to locate the chassis number for the vehicle inspector when presenting the vehicle for inspection.

At the inspection the vehicle will be examined to ensure its characteristics match those recorded in the registration documentation. The details will be used by Revenue to assess the amount of VRT payable, based on the value of the car. You pay the VRT charged to the NCTS. The registration process must be completed within 30 days of the vehicle's arrival in Ireland.

Once the vehicle has been registered and the VRT paid, you will receive:

  • A receipt for the VRT paid showing the registration number assigned to your car. You must display the registration number within 3 days. You can obtain vehicle registration plates from the NCTS centre or any motor factor.
  • A Form RF100 for use when you are applying to pay motor tax. To pay motor tax, you will need to insure the car and have your insurance details. You can pay motor tax online at motortax.ie or at the Motor Taxation Office of your local authority. After you have paid the motor tax, the Vehicle Registration Certificate will be issued to you by the Department of Transport, Tourism and Sport.

If the car is 4 years old or more it must also undergo the National Car Test immediately – see ‘National Car Test’ above.

There is detailed information about the registration process on the NCTS website.

Contact

If you have a query about VRT exemptions, appeals or transfer of residence, the Revenue contact details are listed on revenue.ie.

Page edited: 12 January 2020