How do I check my VRT assessment from Revenue?

You can check your VRT assessment by logging into Revenue's Online Service (ROS) or by contacting the VRT Registration Office directly. Your assessment letter will show the OMSP Revenue used, the CO2 band, and the final VRT amount. If you don't have ROS access, call Revenue's VRT helpline on 01 738 3670.

Can I challenge a VRT assessment if I think the OMSP is too high?

Yes. You can request a formal review by submitting a letter or email to the VRT Registration Office with supporting evidence. Comparable listings from DoneDeal, Carzone, or UK auction results showing the OMSP should be lower are the most effective evidence. You must act within 30 days of the assessment date to preserve your appeal rights.

What evidence do I need to challenge a VRT OMSP?

Gather 5-10 comparable listings of the same make, model, year, and mileage range. Screenshots of DoneDeal, Carzone, Donedeal archived listings, UK auction results (BCA, Copart), and dealer price lists all work. The comparables should match as closely as possible on age, mileage, spec, and condition.

How long do I have to appeal a VRT decision?

You have 30 days from the date of the assessment to request a formal review. If the review result is unsatisfactory, you can appeal to the Tax Appeals Commission within 30 days of that decision. Missing these deadlines means you lose the right to challenge.

What is the OMSP and how does Revenue calculate it?

OMSP stands for Open Market Selling Price — it's Revenue's estimate of what your vehicle would sell for in the Irish market right now. Revenue uses dealer listings, auction data, trade valuations, and vehicle condition to set it. The OMSP is not based on what you paid. Our methodology page explains the calculation process in detail.

How much can I save by challenging a VRT assessment?

It depends on the VRT rate and how much the OMSP drops. For example, reducing an OMSP from €45,000 to €40,000 at the 16% rate (116-120g/km WLTP) saves €800. At the 25% rate (146-150g/km), the same €5,000 reduction saves €1,250. Higher-emission vehicles see bigger savings per euro of OMSP reduction.

What happens to VRT if the assessment changes after I've already paid?

If your VRT assessment is revised downward after you've already paid, Revenue will issue a refund of the difference. You need to contact the VRT Registration Office with your registration number and payment reference. Processing typically takes 4-6 weeks. If the assessment goes up, you'll owe the difference.

How to Check and Challenge Your VRT Assessment in Ireland

If you've imported a car and Revenue's VRT bill seems higher than expected, you're not alone. Every year thousands of importers get Open Market Selling Price assessments they don't agree with — and many don't realise they can check the numbers and challenge them. This guide walks you through how Revenue sets your OMSP, what to look out for, and exactly how to push back if something doesn't add up.

How Revenue Sets Your OMSP

When you import a vehicle into Ireland, Revenue assigns it an Open Market Selling Price (OMSP). This is their estimate of what the car would sell for on the Irish open market — not what you paid for it. The OMSP is the foundation of your VRT bill because VRT is calculated as a percentage of that figure.

Revenue uses several data sources to set the OMSP:

Irish dealer listings — prices on DoneDeal, Carzone, and manufacturer dealer networks
Auction results — recent wholesale and trade auction prices in Ireland and the UK
Trade valuations — industry guides like CAP, Glass's, and Red Book
Vehicle condition — mileage, service history, damage, specification, and trim level

The OMSP feeds into the VRT calculation like this: (OMSP × VRT rate) + NOx levy − reliefs = total VRT. If the OMSP is wrong, the whole bill is wrong. That's why checking it matters so much.

For a detailed breakdown of how the rates work, see our methodology page, or use our car VRT calculator to estimate what Revenue should be charging you.

Your OMSP Might Be Too High If...

Revenue's OMSP isn't always accurate. They're working from aggregated data, not inspecting your specific car. Here are the most common signs that your assessment is inflated:

They used a dealer price when your car was a private sale. Dealer margins typically add 15-25% over private sale prices. If Revenue based the OMSP on forecourt listings, that's going to overshoot what a private buyer would actually pay.
Comparable listings they used are overpriced or wrong spec. A top-spec GT model with heated seats, panoramic roof, and 19-inch alloys is worth more than a base model. If Revenue pulled a listing for the wrong trim level, the OMSP will be too high.
They didn't account for mileage properly. A car with 80,000 miles shouldn't be priced the same as one with 30,000 miles. Revenue sometimes uses generic mileage benchmarks that don't match your vehicle's actual distance travelled.
Condition issues were ignored. Cosmetic damage, mechanical wear, incomplete service history, or missing MOT/NCT — all of these reduce real-world value, but Revenue's database may not reflect them.
The market has moved since their last data pull. Car prices fluctuate. If the OMSP is based on listings from six months ago and the market has cooled, the current value could be lower.
They used UK prices without adjusting for the exchange rate. For UK imports, Revenue should use the GBP to EUR exchange rate on the date of assessment. If they used an outdated or incorrect rate, the OMSP could be off by thousands.

Not sure if your OMSP is fair? Try our OMSP estimator to get a market-based valuation before you decide whether to challenge.

How to Challenge a VRT Assessment

If you think your OMSP is wrong, you don't just have to accept it. Revenue has a formal process for objecting and reviewing assessments. Here's how it works step by step:

Step 1: Get your assessment details. Log into Revenue's Online Service (ROS) or request a copy of your VRT assessment letter. You need the OMSP figure, the CO2 band they used, and the date of assessment.

Step 2: Run your own estimate. Use our VRT calculator with what you know about the car's specs and current market values. Compare your figure against Revenue's. If there's a meaningful gap (more than a few hundred euro), it's worth investigating further.

Step 3: Gather comparable evidence. Find 5-10 listings that closely match your vehicle — same make, model, year range, mileage range, fuel type, and trim level. DoneDeal, Carzone, and UK auction sites like BCA and Copart are the best sources. Take screenshots with the date visible.

Step 4: Write to Revenue. Send a formal letter or email to the VRT Registration Office at your local Revenue office. Include your registration number, the assessment date, your evidence, and a clear explanation of why you believe the OMSP is too high. Ask for a formal review under Section 949T of the Taxes Consolidation Act.

Step 5: Wait for the review. Revenue will review your case and respond, usually within 4-8 weeks. If they agree, they'll issue a revised assessment with a lower OMSP. If they don't, you'll get a formal decision letter.

Step 6: Appeal if needed. If you're not satisfied with the review outcome, you can appeal to the Tax Appeals Commission within 30 days of the decision. This is an independent body that hears tax disputes.

Full details on the appeal process are in our VRT appeal guide.

What Evidence Works

Not all evidence is created equal. Revenue assessors deal with hundreds of objections, and the ones that succeed share common traits. Here's what actually moves the needle:

Same model, same generation. Comparing a 2019 BMW 3 Series to a 2022 BMW 3 Series isn't useful — they're different cars with different values. Stick to the exact same generation and facelift cycle.
Similar mileage band. A car with 25,000 km and one with 90,000 km are worth very different amounts. Aim for comparables within 20,000 km of your vehicle's mileage.
Similar age. Within 12 months is ideal. Cars depreciate quickly in the first few years, so even a one-year gap matters on newer vehicles.
Dealer vs private. If your car was a private purchase, use private sale listings as your comparables. Dealer listings include margin — using them inflates the comparison unfairly. If Revenue used dealer prices, you can argue they should have used the actual sale context.
Same fuel type and engine size. A 2.0-litre diesel is priced differently to a 1.5-litre petrol. Keep the powertrain consistent.
Documentation of condition. If your car has damage, incomplete history, or missing features, include photos and receipts. A written-off vehicle or one with accident history is worth substantially less than a clean example.

The more closely your comparables match, the harder it is for Revenue to dismiss them. Five tight comparables beat fifteen loosely matched ones.

Common Mistakes When Challenging

We've reviewed hundreds of objections over the years. The same mistakes come up again and again:

Too few comparables. Sending two or three listings isn't enough. Revenue wants to see a pattern, not an outlier. Aim for 5-10 minimum.
Wrong model comparison. Comparing a hatchback to a saloon, or a standard model to a performance variant. These are fundamentally different vehicles with different price points.
Ignoring mileage and condition differences. If your car has 60,000 km and your comparables all have 20,000 km, the comparables are worth more. Revenue will notice.
Using outdated listings. A listing from 18 months ago doesn't reflect today's market. Stick to the last 3-6 months.
Not explaining the argument. Don't just attach listings and hope for the best. Write a clear letter explaining why each listing is relevant, what the price differences are, and what you believe the correct OMSP should be.
Missing the 30-day deadline. You have 30 days from the assessment date to request a review. After that, you lose the right to challenge at the first level. Mark the date as soon as you get your assessment.

If you're unsure about your VRT band or rate, check our emissions calculator to confirm you're in the right category before you build your case.

How Much Can You Save?

The savings from a successful challenge depend on two things: how much the OMSP drops, and what VRT rate applies to your vehicle. Here are some real examples:

Example 1 — VW Golf 1.5 TDI, 85g/km CO2 (WLTP Band 3: 9.75%)
Revenue OMSP: €25,000 → Challenged to: €22,500
VRT saving: €2,500 × 9.75% = €243.75

Example 2 — BMW 3 Series 320d, 118g/km CO2 (WLTP Band 10: 16%)
Revenue OMSP: €45,000 → Challenged to: €40,000
VRT saving: €5,000 × 16% = €800

Example 3 — Mercedes C220d, 147g/km CO2 (WLTP Band 14: 21.5%)
Revenue OMSP: €50,000 → Challenged to: €44,000
VRT saving: €6,000 × 21.5% = €1,290

Example 4 — Audi Q5 40 TDI, 163g/km CO2 (WLTP Band 16: 30%)
Revenue OMSP: €55,000 → Challenged to: €48,000
VRT saving: €7,000 × 30% = €2,100

The higher the VRT rate and the bigger the OMSP reduction, the more you save. For reference, here are the current 20-band WLTP rates:

≤50g/km: 7% · 51-80g/km: 9% · 81-85g/km: 9.75% · 86-90g/km: 10.5% · 91-95g/km: 11.25% · 96-100g/km: 12% · 101-105g/km: 12.75% · 106-110g/km: 13.5% · 111-115g/km: 15.25% · 116-120g/km: 16% · 121-125g/km: 16.75% · 126-130g/km: 17.5% · 131-135g/km: 19.25% · 136-140g/km: 20% · 141-145g/km: 21.5% · 146-150g/km: 25% · 151-155g/km: 27.5% · 156-170g/km: 30% · 171-190g/km: 35% · 191+g/km: 41%

Remember, the NOx levy is separate and doesn't change with OMSP challenges — it's based on the vehicle's NOx emissions figure, not the price. NOx rates: ≤60mg/km: €5 · 61-80mg/km: €300 + €15 per mg over 60 · over 80mg/km: €600 + €25 per mg over 80 · capped at €4,850 for diesel, €600 for petrol. EV relief of up to €5,000 applies to qualifying battery electric vehicles, tapering to €0 at €50,000 OMSP (extended to 31 December 2026). Plug-in hybrid relief ended on 31 December 2021.

Plug your own numbers into our VRT calculator to see your potential savings.

VRT Reassessment After Purchase

What happens if you've already paid your VRT and registered the car, but then the assessment gets revised? Good news — Revenue does issue refunds.

If your OMSP is reduced after you've paid, contact the VRT Registration Office with your vehicle registration number and payment reference number. They'll calculate the difference and process a refund. It typically takes 4-6 weeks for the refund to hit your account, though it can take longer during busy periods.

On the flip side, if Revenue increases your OMSP after a review (which happens less often, but it can), you'll owe the difference. This is why it's important to keep records of everything you submit — if they go back the other way, you want documentation.

If you've already registered the vehicle and need to recalculate the total cost of importing (including customs duty, VAT, and the VRT itself), our full import cost calculator covers the lot.

One thing to watch: if you registered the car more than 12 months ago, Revenue may be less inclined to revise the assessment. The sooner you act, the better your chances.

Quick Reference: Your Rights as an Importer

You have the right to request a formal review of any VRT assessment within 30 days.
You can provide your own comparable evidence to support a lower OMSP.
Revenue must respond to your review request in writing.
If you disagree with the review outcome, you can appeal to the Tax Appeals Commission.
Refunds are issued for overpayments after a successful challenge.
You don't need a solicitor to challenge an assessment — most successful challenges are done by the importer directly.

For more on how VRT is calculated, visit our methodology page. To estimate your current VRT liability, use our car VRT calculator or check individual OMSP values.