Vehicle registration tax (Ireland)

Vehicle registration tax (VRT; Cáin Chláraithe Feithiclí, CCF) is a tax that is chargeable on registration of a motor vehicle in Ireland.

Every motor vehicle brought into the country, other than temporarily by a visitor, must be registered with Revenue and must have VRT paid for it by the end of 30 days of arrival in the country.

The tax is paid to the Revenue in two ways:


 * VRT is included in the retail price of a new motor vehicle purchased from a dealership
 * The tax is paid by the owner of a motor vehicle imported from abroad upon applying for registration (subject to exemptions, below).

The vehicle must be presented at a National Car Test centre within 30 days of importation into Ireland.

Calculation
The VRT rate is a percentage of the open market selling price (OMSP; Praghas Díolta Margaidh Oscailte, PDMO) of the vehicle. The OMSP is the "expected retail price" and includes all taxes (Including VAT). The OMSP is the sum of the vehicle pre-tax price, VRT and VAT.

The total effective tax rate of a vehicle purchased in Ireland is the sum of the VRT and VAT paid divided by the pre-tax price of the vehicle.

===Current VRT rates === VRT is currently applied based on a vehicle's CO2 emissions.