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Calculating Vehicle Registration Tax (VRT)

  1. Overview
  2. Applying the tax
  3. Assessing the value
  4. Additional VRT
  5. VAT and Customs Duty
  6. Electric and hybrid vehicles
  7. Nitrogen Oxide emissions
  8. NOx charge

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 0-40 mg/km or mg/kWh, as the case may be €5
The next 40 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 petrol

    Previous registration document:
    - CO2 (g/km) - 124 (NEDC) figure
    Apply 2021 formula to obtain WLTP figure
    124 x 0.9227 + 34.554 = 148.9688 which gives a calculated CO2 (g/km) of 148.

    - CO2 (g/km) - 148
    - NOx (g/km) - 0.008
    - Open Market selling price (OMSP) - €27,871

    CO2 Component of VRT due -148 g/km = 25% of OMSP = €6,967

    NOX Component of VRT due - 8 mg (0.008 g x 1,000) x €5 = €40

    Total VRT due (combined CO2 + NOx) = €7,007

  • Sample Vehicle 2006 5-door SUV, 3l diesel

    Previous registration document:
    - CO2 (g/km) - 213 (NEDC) figure
    Apply 2021 formula to obtain WLTP figure
    213 x 1.1405 + 12.858 = 255.7845 which gives a calculated CO2 (g/km) of 255.

    NOx (g/km) - 0.090
    OMSP - €2,542

    CO2 Component of VRT due - 255 g/km = 41% of OMSP = €1,042

    NOX Component of VRT due - 90 mg (0.090 g x 1,000)
    - first 40g x €5 = €200
    - next 40g x €15 = €600
    - next 10 g x €25 = €250
    - Total = €1050

    Total VRT due (combined CO2 + NOx) = €2,092

  • Sample Vehicle 2015 5-door hatchback diesel, 1.9l

    Previous registration document:
    - CO2 (g/km) - 103 (NEDC) figure
    Apply 2021 formula to obtain WLTP figure
    103 x 1.1405 + 12.858 = 130.3295 which gives a CO2 (g/km) of 130.

    - CO2 (g/km) - 130
    - NOx (g/km)
    - OMSP = €12,017

    CO2 Component of VRT due - 130 g/km = 17.5% of OMSP = €2,102

    NOX Component of VRT due - No satisfactory evidence of NOx presented. Charge default: €4,850

    Total VRT due (combined CO2 + NOx) = €6,952

  • Sample Vehicle 2010 2-door Sports Coupe, 5l petrol

    Previous registration document:
    - CO2 (g/km)
    - NOx (g/km)
    - OMSP - €30,847

    CO2 Component of VRT due - No satisfactory evidence of CO2 presented: 41% of OMSP = €12,647

    NOX Component of VRT due - No satisfactory evidence of NOx presented. Charge default: €600

    Total VRT due (combined CO2 + NOx) = €13,247

 

Published: 29 May 2023 Print this page

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