The Evolution of Vehicle Registration Tax in Ireland (2020-2025)
Prepared on: [Date]
Higher VRT rates for high-emission vehicles (over 190 g/km CO₂) increased to 41%
Mandatory WLTP emissions standard implementation for new vehicle registrations
Electric Vehicle Relief introduction with up to €5,000 savings for BEVs
Enhanced Historic Vehicle Relief for all vehicles over 30 years old
VRT rates for vehicles with CO₂ emissions over 190 g/km increased from 34% to 41% of OMSP, with a minimum of €820.
Expanded criteria for disabled person's relief, making it easier for individuals with certain medical conditions to qualify for VRT exemptions.
Mandatory use of WLTP (Worldwide Harmonised Light Vehicle Test Procedure) emissions figures for all new vehicle registrations, replacing the older NEDC standard.
Maximum NOx levy for diesel vehicles increased from €4,000 to €4,850, and for other fuel types from €500 to €600.
Introduced relief of up to €5,000 for battery electric vehicles with an OMSP up to €40,000, with tapered relief up to €50,000.
Implemented new simplified VRT structure for small commercial vehicles (Category B) with rates of 8% and 13.3% based on CO₂ emissions.
SEAI electric vehicle grant reduced from €5,000 to €3,500 for most qualifying battery electric vehicles.
Enhanced age-based reductions for motorcycles, with 50% reduction for 10-15 years, 75% for 15-20 years, and 90% for over 20 years.
Confirmed 10% customs duty on vehicle imports from the UK, aligning with new trade arrangements following Brexit.
Extended historic vehicle relief to all vehicles over 30 years old, with a flat VRT rate of €200 regardless of value or emissions.
Minor adjustments to VRT bands with new minimum amounts and refined percentage rates for certain CO₂ ranges to better reflect environmental impact.
Introduction of optional green flash plates for zero-emission vehicles to visually identify environmentally friendly vehicles.