Vehicle Registration Tax (VRT)

VRT and registration

All motor vehicles in the State must be registered within 30 days of their date of entry. This, however, does not extend to:

• vehicles kept by authorised motor traders
• and
• foreign registered vehicles brought into the State temporarily.

VRT is charged, in most cases, when a vehicle is registered in the State.

In certain cases, a full or partial exemption from VRT may apply. If you are transferring your residence to the State you may be entitled to an exemption from VRT. There are a number of conditions (please see VRT Manual Section 02). You should carefully study these to see if you are eligible.

The requirement to register

This service is for individuals and registered business users. You must be registered for either myAccount or the Revenue Online Service (ROS) to use the electronic Certificate of Conformity (e-CoC) service.

Business users have the option to bulk upload e-CoCs through ROS.

It is an offence to drive an unregistered vehicle in the State. If you do not register your vehicle, Revenue or the Gardaí can detain it. It could also be seized by Revenue and may be released on the payment of a penalty.

The National Car Testing Service (NCTS) registers vehicles on behalf of Revenue. To register a vehicle, you must:

• make an appointment with the NCTS within seven days of bringing the vehicle into the State
• and
• register it within 30 days of bringing it into the State.

You will pay additional VRT if you fail to register the vehicle within 30 days. This usually arises where evidence of the date of entry into the State is not produced.

Registering a new vehicle

Vehicle manufacturers produce a unique Certificate of Conformity (CoC) for every vehicle they make. It shows type approval compliance and certain vehicle information.

Since 12 September 2016, all new motor vehicles registered by Revenue are legally required to have an e-CoC. This must be submitted on the Revenue website before you register the vehicle.

A valid CoC must be entered on the Revenue system before a new vehicle can be registered.

A CoC contains information produced by a manufacturer that is unique to each vehicle manufactured. The CoC is a statement by the manufacturer that the vehicle conforms to European Union (EU) standards, including safety.

How this affects you

When purchasing a new vehicle in the State, the dealer will register the vehicle.

Otherwise, you must register the vehicle yourself. You must get the CoC, either in paper or electronic form, from the seller. You must check in advance that the car seller has a CoC and the other mandatory documentation prior to purchase.

You must enter the CoC using either myAccount or ROS. If the CoC is provided in the correct XML format, you may upload it. XML CoCs can only be generated by the manufacturer. It is not possible to convert a PDF or Word file to the correct format. The CoC can also be inputted manually. The e-CoC Procedures Manual will assist you

The CoC must be uploaded prior to your NCTS appointment.

Registering a used vehicle

If buying a vehicle from abroad, you must get the foreign registration documents from the seller. You should check in advance that the car seller has this and the other mandatory documentation.

The V5C is the United Kingdom's (UK's) foreign registration document. The UK has specific requirements regarding the sale of vehicles (please see their advice on selling a vehicle). Please note, only the 'permanent export' section of the V5C should be sent to the Driver and Vehicle Licensing Agency (DVLA) when the vehicle is exported from the UK. It is essential that you get the rest of the V5C from the seller as it is required to register the vehicle in the State.

Note

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

Next: Procedure at the NCTS centre