Understanding VRT for Northern Ireland Buyers
VRT is one of the most confusing aspects of buying a car in Northern Ireland, especially if you're considering a cross-border purchase or planning to move to the Republic. Here's everything you need to know.
What is VRT?
Vehicle Registration Tax (VRT) is a tax charged by the Republic of Ireland when a vehicle is first registered there. It's not a purchase tax — you pay it when you register the vehicle with Irish authorities, not when you buy it.
For Northern Ireland buyers, VRT matters in two situations:
1. You're buying a car to use in the Republic of Ireland
If you live in the Republic and are considering buying a car in Northern Ireland (where prices are often lower), you'll need to pay VRT when you register it in ROI.
2. You're moving from NI to the Republic
If you move to the Republic of Ireland and bring your NI-registered car with you, you'll generally need to register it there within 30 days and pay VRT.
How is VRT calculated?
VRT is calculated as a percentage of the vehicle's Open Market Selling Price (OMSP) in Ireland. The OMSP is determined by Revenue, not by what you paid for the car.
The percentage applied depends on the vehicle's CO₂ emissions:
| CO₂ Emissions (g/km) | VRT Rate |
|---|---|
| 0 (Electric) | 7%* |
| 1–50 | 9% |
| 51–80 | 9% |
| 81–100 | 14% |
| 101–110 | 15% |
| 111–120 | 16% |
| 121–130 | 17% |
| 131–140 | 19% |
| 141–155 | 23% |
| 156–170 | 27% |
| 171–190 | 30% |
| 191–225 | 33% |
| 226+ | 36% |
*Battery electric vehicles are subject to a base rate of 7% but qualify for relief — see below.
VRT for electric vehicles
This is where it gets interesting for EV buyers. The Irish Government has introduced VRT relief specifically for battery electric vehicles to encourage uptake.
Current EV VRT Relief (until end of 2025)
Battery electric vehicles (BEVs) qualify for a VRT relief of up to €5,000. This means the VRT payable is reduced by up to €5,000. For many affordable used EVs, this can significantly reduce or even eliminate the VRT bill.
Plug-in Hybrids (PHEVs)
PHEVs do not qualify for the same relief as pure EVs. They are subject to VRT based on their CO₂ emissions, which are typically in the 20–50 g/km range, resulting in a 9% VRT rate on OMSP.
Always check the current Revenue.ie website for the latest VRT rates and reliefs, as these change annually with the Irish Budget.
VRT example calculation
Let's say you buy a 2021 Nissan Leaf in Northern Ireland for £16,000, and Revenue determines its OMSP in Ireland is €19,000.
This is a simplified example. Actual VRT depends on Revenue's current OMSP for the specific vehicle. Always get a professional VRT assessment before importing.
How to pay VRT
VRT is paid to the National Car Testing Service (NCTS) in the Republic of Ireland. The process is:
Book an NCTS appointment
Visit ncts.ie to book a VRT appointment at your nearest NCTS centre. You'll need to bring the vehicle, its UK V5C logbook, and proof of identity.
Vehicle inspection
The NCTS will inspect the vehicle and determine its OMSP. This takes around 30 minutes.
Pay the VRT
You'll be given a VRT assessment and can pay on the day. Payment can be made by card.
Receive your Irish registration
Once VRT is paid, you'll receive your Irish registration plates and documents.
What does "VRT Exempt" mean on EVHubNI?
When you see "VRT Exempt" on an EVHubNI listing, it means the vehicle is a battery electric vehicle that qualifies for the current Irish Government VRT relief scheme. In most cases this means little or no VRT is payable when importing to the Republic.
"VRT Liable" means the vehicle does not qualify for relief — typically PHEVs or petrol/diesel vehicles — and standard VRT rates apply based on CO₂ emissions.
Important: VRT status on EVHubNI is indicative only. Always verify with Revenue.ie or an authorised VRT assessor before making a purchasing decision. Rules change with each Irish Budget.
Check a vehicle's VRT status
Use our free VRT Check Tool to instantly look up a vehicle's VRT status by UK registration number.