Vehicle Registration Tax (VRT)

Procedure at the NCTS centre

Registering a used car

If registering a used car, bring:

• the foreign registration certificate or certificate of de-registration as issued by the relevant registration authority in the other State
• confirmation of the level of CO2 emissions of the vehicle at the time of manufacture
• and
• confirmation of the level of NOx emissions at the time of manufacture.

Evidence of previous registration will be retained by the National Car Testing Service (NCTS) Centre. Please make a copy of this document before going to the NCTS Centre.

Note

Failure to present the relevant foreign registration document at your NCTS appointment will lead to registration being refused.

Most used vehicles imported into the State from overseas are sourced in the United Kingdom (UK).  Details of the specific requirements for importing a car from the UK can be found in Implications of importing vehicles from GB and NI.

Registering a new car

If registering a new car, please bring a hardcopy Certificate of Conformity (CoC). 

Vehicle valuations

Revenue staff do not provide estimates for vehicles that have not been presented for registration.

Other documents

In addition, you must always bring the following:

• A passport or a driving licence.
• The appropriate Vehicle Purchase Details (VPD) Form, that is Form VRTVPD1 for an authorised motor trader, otherwise Form VRTVPD2.
• An invoice clearly showing the date of purchase.
• Documentation verifying the registered owner’s name and address, for example, a hardcopy utility bill or a bank statement. Otherwise two online statements from two different service providers must be submitted. These must be a utility bill and a bank statement. If registering a vehicle for someone else, you must have a signed letter authorising you to do so. You must also bring their proof of identity, in addition to your own. Authorised motor traders may bring a copy of the driver's licence of the person who will be the registered owner.
• The Personal Public Service Number (PPSN) of the person who will be the registered owner. Official documentary evidence is required.
• An authorised motor trader, when registering a vehicle for a customer, should give their Revenue Customer Number.
• Evidence of the date a vehicle entered the State is required. This can include shipping details or travel documents. Provide the customs declaration MRN for transport from outside the European Union (EU). Where the invoice is more than 30 days old, evidence of vehicle storage outside the State may be required.
• If appropriate, the Vehicle Registration Tax (VRT) exemption notification issued by Revenue.

Procedure

The vehicle will be examined at the NCTS centre to ensure it matches the documentation. If documentation is not supplied, or the vehicle does not match it, the vehicle will not be registered.

You can pay any tax due by:

• debit card
• bank draft (payable to ‘Applus Inspection Services Ltd.’)
• credit card, excluding American Express.

After payment a vehicle registration number will issue.

You do not have to pay a separate charge at the NCTS for the registration service. Revenue pay for one appointment only. Second appointments are at the customers expense.

Situations may arise where a registration might not be completed on the day. If a vehicle model is not listed on our system, Revenue must value the vehicle individually. The NCTS centre will then follow up with the customer regarding completing the registration. This is not considered a second appointment.

Please see the NCTS website for further details. 

Note

If you are registering a used vehicle for the first time in the State, you will incur a charge to cover the Environmental Management Cost on tyres associated with the vehicle. This charge is operated by the Department of the Environment, Climate and Communications. Please see the gov.ie website for further details.

Next: General information on registration