Calculating Vehicle Registration Tax
Overview
Applying the tax
Assessing the value
Additional VRT
VAT and Customs Duty
Electric and hybrid vehicles
Nitrogen Oxide emissions
Calculating the NOx charge
Calculating the NOx charge
Basis of Charge
Nitrogen Oxide (NOx) emissions will be taxable beginning on 1 January 2020. The charge is applicable to all Category A vehicles excluding electrics but including hybrids.
The NOx charge will be a component of vehicle registration tax as outlined below:
Carbon Dioxide charge + NOx Charge = Total VRT payable.
NOx is charged on the basis of milligrams per kilometre as recorded on the Certificate of Conformity. In the case of heavy duty vehicles this will be milligrams per kilowatt hour.
Depending on documentation such as foreign registration certificates the figure may also be shown as grams per kilometre. This will not affect the tax due as Revenue will convert this to milligrams in the calculation at registration.
Amount due
The NOx charge will be calculated according to the following table:
Calculation of NOx charge
NOx emissions (NOx mg/km or mg/kWh) Amount payable per mg/km or mg/kWh
The first 0-60 mg/km or mg/kWh, as the case may be
€5
The next 20 mg/km or mg/kWh or part thereof, as the case may be, up to 80 mg/km or mg/kWh, as the case may be
€15
The remainder above 80 mg/km or mg/kWh, as the case may be
€25
If satisfactory evidence of NOx emissions cannot be provided the following maximum charges will apply:
Diesel vehicles: €4,850
or
All others: €600
Examples of the VRT calculation
Sample Vehicle 2016 4-door saloon, 1.8l
Previous registration document:
- CO2 (g/km) - 124
- NOx (g/km) - 0.008
- Open Market selling price (OMSP) - €27,871
CO2 Component of VRT due - 124 g/km = 19% of OMSP = €5,295
NOX Component of VRT due - 8 mg (0.008 g x 1,000) x €5 = €40
Total VRT due (combined CO2 + NOx) = €5,335
Sample Vehicle 2006 5-door SUV, 3l
Sample Vehicle 2015 5-door hatchback diesel, 1.9l
Sample Vehicle 2010 2-door Sports Coupe, 5l petrol
