Buying a new car

All new cars and cars that are imported into Ireland are subject to Vehicle Registration Tax (VRT) and must be registered with the Revenue Commissioners. Every motor vehicle in the State (with the exception of vehicles brought in temporarily by a visitor) must be registered with the Revenue Commissioners. If you are buying a new car or are importing a car into Ireland from abroad, you will need to do three things before you can drive your car in Ireland:

• Pay Vehicle Registration Tax (VRT)
• Have motor insurance
• Pay motor tax

All motorists are required to carry a valid driving licence with them at all times when driving in Ireland.

Vehicle Registration Tax

Every new car in Ireland is liable for Vehicle Registration Tax, which is payable when the car is first registered. This is a legal requirement and any delay in registering your car or paying the tax may lead to substantial penalties.

You can register the car and pay the VRT at your local Vehicle Registration Office (VRO). The Vehicle Registration Office will calculate the VRT for you. In the case of cars and small vans, the amount of VRT payable is based on a percentage of the recommended retail price, which includes all taxes. This price is known as the Open Market Selling Price (OMSP).

Tax reliefs and exemptions

There are different reliefs and exemptions from VRT and further information is available from your local VRO. Relief is also available for:

• Certain disabled drivers
• Visitors to Ireland who have owned their vehicles abroad for more than 6 months and who will be resident here temporarily
• People who have owned their vehicles abroad for more than 6 months and who are moving permanently to Ireland
• People posted to Ireland as part of the diplomatic corps

NOTE: If you are moving to Ireland and are among those exempt from paying VRT you cannot sell your vehicle for more than 12 months after the vehicle is registered. If you are required to pay VRT, then you can sell your vehicle here in Ireland when you wish, once it has been registered. Further information is available from your local VRO.

Buying from a car dealer

If you buy your new car from a dealer (car showrooms, etc.), then it is the dealer's responsibility to register the vehicle and pay the tax before giving it to you. The price of the vehicle should include the cost of the VRT. Your vehicle will be supplied to you with its registration plates already fitted.

Once the vehicle has been registered by the Revenue Commissioners and the VRT paid, you (or your motor dealer) will receive:

• A receipt for the VRT paid showing the registration number assigned to your car.
• A Form RF 100 for use when you are applying for road tax.
• Registration plates showing the assigned registration number must be displayed on your car within 3 days of the date of registration (a leaflet showing the correct legal format of the registration plates to be used is available at any VRO).

If you buy your car from a dealer, it will have its registration plates fitted by the time you take possession of it. If you buy the car privately, you will need to get registration plates - most motor dealers make these to order.

When do I get my registration certificate?

The Registration Certificate for your new car is issued by the Department of Transport. This will be posted out to you after you have applied to your local motor tax office to pay motor tax on your vehicle.

• Pay the VRT charged after your car has been inspected at the VRO.

Motor Insurance

It is a legal requirement in Ireland to have motor insurance if you want to drive your car in a public place. Read more about the requirement for motor insurance here.

Motor Tax

Motor tax in Ireland is a charge imposed by the Irish Government on motor vehicles. Revenue from motor tax is used to maintain and upgrade the road network. Charges for motor tax are proportionate to the size of the vehicle engine. Some vehicles are exempt. Read more about the requirement for motor tax here.

Rules and rates

If you are bringing your car to Ireland temporarily (i.e., while on holiday, a business trip, etc.) you do not have to pay VRT on the vehicle.

Vehicle Registration Tax is based on the Open Market Selling Price of the Vehicle. (We cannot include information on what the OMSP of your vehicle will be - it depends on market values, engine size, year, model and roadworthiness condition of the vehicle). The VRO official calculates the rate after he/she inspects the vehicle. You can pay by bankdraft, money order, Laser (debit) card or cash. If you are using a Laser debit card to pay, the transaction is limited to 1,500 euro per day. If the VRT payment exceeds this amount, you can pay the balance in cash or by bank draft.

*A hybrid electric vehicle is a vehicle that derives it's power from a combination of an electric motor and an internal combustion engine. It is capable of being driven on electronic propulsion alone for a material part of it's normal driving cycle.

How to apply

You should complete a declaration form and present the completed form together with the vehicle at a VRO (there are 32 of these around the country). Declaration forms are available from any VRO. If the car is new, VAT is payable in addition to VRT. The Revenue Commissioners have produced a useful list of Frequently Asked Questions about VRT in Ireland.