VRT Bands & Rate Tables
Complete VRT rate information for all vehicle categories in Ireland
Current VRT Rates 2025
How VRT Bands Work
VRT rates are based on COâ‚‚ emissions for private cars, with bands from A (lowest emissions) to G (highest emissions). Commercial vehicles have a flat 13.3% rate regardless of emissions.
Private Cars - COâ‚‚ Based VRT Rates
| COâ‚‚ Emissions (g/km) | VRT Rate | Band | Example Vehicles |
|---|---|---|---|
| 0g/km | 0% | A | Pure Electric Vehicles |
| 1-50g/km | 7% | A | Plug-in Hybrids, Small EVs |
| 51-80g/km | 11% | B | Efficient Hybrids |
| 81-100g/km | 13.3% | B | Small Efficient Cars |
| 101-110g/km | 15.6% | C | Compact Cars |
| 111-120g/km | 17.9% | C | Small Family Cars |
| 121-130g/km | 20.2% | D | Medium Family Cars |
| 131-140g/km | 22.5% | D | Family Hatchbacks/Saloons |
| 141-155g/km | 24.8% | E | Large Family Cars |
| 156-170g/km | 27.1% | E | Executive Cars |
| 171-190g/km | 29.4% | F | Large SUVs, Performance Cars |
| 191-225g/km | 31.7% | G | Large SUVs, Luxury Cars |
| 226g/km+ | 34% | G | High Performance, Large SUVs |
Commercial Vehicle Rates
| Vehicle Category | VRT Rate | Basis | Examples |
|---|---|---|---|
| Commercial Vehicles (>3.5t) | 13.3% | OMSP | Vans, Trucks, Buses |
| Agricultural Vehicles | 13.3% | OMSP | Tractors, Farm Machinery |
| Motorcycles (≤50cc) | €50 | Fixed Rate | Mopeds, Scooters |
| Motorcycles (51-125cc) | €100 | Fixed Rate | Small Motorcycles |
| Motorcycles (126-350cc) | €200 | Fixed Rate | Medium Motorcycles |
| Motorcycles (351-500cc) | €350 | Fixed Rate | Large Motorcycles |
| Motorcycles (501cc+) | €2 per cc | Engine Size | Large Motorcycles |
VRT Rate Comparison by Vehicle Value
This table shows VRT amounts for different vehicle values across emission bands:
| Vehicle Value | Band A (7%) | Band B (11%) | Band C (17.9%) | Band D (22.5%) | Band E (27.1%) | Band F (31.7%) | Band G (34%) |
|---|---|---|---|---|---|---|---|
| €10,000 | €700 | €1,100 | €1,790 | €2,250 | €2,710 | €3,170 | €3,400 |
| €15,000 | €1,050 | €1,650 | €2,685 | €3,375 | €4,065 | €4,755 | €5,100 |
| €20,000 | €1,400 | €2,200 | €3,580 | €4,500 | €5,420 | €6,340 | €6,800 |
| €25,000 | €1,750 | €2,750 | €4,475 | €5,625 | €6,775 | €7,925 | €8,500 |
| €30,000 | €2,100 | €3,300 | €5,370 | €6,750 | €8,130 | €9,510 | €10,200 |
| €40,000 | €2,800 | €4,400 | €7,160 | €9,000 | €10,840 | €12,680 | €13,600 |
| €50,000 | €3,500 | €5,500 | €8,950 | €11,250 | €13,550 | €15,850 | €17,000 |
Age Reduction Factors
VRT is reduced based on vehicle age to account for depreciation:
| Vehicle Age | Reduction Percentage | Effective VRT Multiplier |
|---|---|---|
| Under 1 year | 0% | 100% |
| 1-2 years | 10% | 90% |
| 2-3 years | 20% | 80% |
| 3-4 years | 30% | 70% |
| 4-5 years | 40% | 60% |
| Over 5 years | 50% | 50% |
Electric Vehicle Relief
Additional reliefs available for electric and hybrid vehicles:
| Vehicle Type | Maximum Relief | Conditions |
|---|---|---|
| Battery Electric Vehicle (BEV) | €5,000 | Subject to price and availability limits |
| Plug-in Hybrid (PHEV) | €2,500 | Subject to price and availability limits |
| Fuel Cell Vehicle | €5,000 | Hydrogen fuel cell vehicles |
Important Notes
- Electric vehicle relief is subject to annual budget limits
- Relief amounts may be reduced if demand exceeds budget
- Check current availability before purchase
- Relief applies to both new and used electric vehicles