Vehicle registration tax (Ireland)
Vehicle registration tax (VRT; ) is a tax that is chargeable on registration of a motor vehicle in Ireland. Every motor vehicle brought into the country, other than temporarily by a visitor, must be registered with Revenue and must have VRT paid for it by the end of 30 days of arrival in the country. The tax is paid to the Revenue in two ways:

VRT is included in the retail price of a new motor vehicle purchased from a dealership
The tax is paid by the owner of a motor vehicle imported from abroad upon applying for registration (subject to exemptions, below). The vehicle must be presented at a National Car Test centre within 30 days of importation into Ireland. Calculation

The VRT rate is a percentage of the open market selling price (OMSP; ) of the vehicle. The OMSP is the "expected retail price" and includes all taxes (Including VAT). The OMSP is the sum of the vehicle pre-tax price, VRT and VAT. The total effective tax rate of a vehicle purchased in Ireland is the sum of the VRT and VAT paid divided by the pre-tax price of the vehicle. Current VRT rates
VRT is currently applied based on a vehicle's CO2 emissions. VRT rates before 1 January 2021

VRT rates before January 2013

VRT rates before July 2008

References

External links
Revenue Commissioners VRT
VRT Calculator for Second Hand Vehicles
Independent VRT site and discussion forum

Taxation in the Republic of Ireland
Vehicle taxes