VRT on a UK import,
in under a minute.
Cars use the Category A CO2 bands plus NOx. Proper N1 vans use the Category B commercial bands, and some commercials are fixed at €200. Start with the Revenue category, then the emissions figures from your docs.
Inputs
Passenger cars, SUVs, minibuses and N1 vehicles with four or more seats.
Revenue's open market value, not what you paid in the UK.
Older UK imports usually need the NEDC conversion.
From the V5, CoC or manufacturer spec.
Use WLTP if the document already shows the WLTP figure.
From V5 line V.3 (post-Sep 2018 cars).
Estimated VRT
On an OMSP of €22,000 at the 121-125 g/km band (16.75%).
- CO2 used for VRT
- 125 g/km
- CO2 band rate
- 16.75%
- VRT (rate × OMSP)
- €3,685
- NOx levy
- €500
- Effective rate
- 19.0%
How VRT is calculated
Category A passenger vehicles use the Open Market Selling Price (OMSP) and CO2 band to set the base VRT. Category B N1 vans use the two commercial CO2 bands introduced from 1 July 2025. Some qualifying commercials and Category C vehicles are fixed at €200.
NOx is only charged on Category A non-electric vehicles. The tiers: €5/mg for the first 40 mg/km, €15/mg for the next 40, €25/mg above 80. The cap is €600 for petrol and €4,850 for diesel.
If an older used import uses an NEDC CO2 figure, Revenue converts it to a calculated WLTP figure before choosing the band. That conversion is different for Category A cars and Category B vans.
Business status does not by itself reduce VRT. A sole trader, company or private buyer needs the same vehicle classification evidence. Commercial motor tax is separate and may require a goods-only business declaration after the vehicle is registered.
| CO2 (g/km) | Rate | Minimum |
|---|---|---|
| 0-50 | 7.00% | €140 |
| 51-80 | 9.00% | €180 |
| 81-85 | 9.75% | €195 |
| 86-90 | 10.50% | €210 |
| 91-95 | 11.25% | €225 |
| 96-100 | 12.00% | €240 |
| 101-105 | 12.75% | €255 |
| 106-110 | 13.50% | €270 |
| 111-115 | 15.25% | €305 |
| 116-120 | 16.00% | €320 |
| 121-125 | 16.75% | €335 |
| 126-130 | 17.50% | €350 |
| 131-135 | 19.25% | €385 |
| 136-140 | 20.00% | €400 |
| 141-145 | 21.50% | €430 |
| 146-150 | 25.00% | €500 |
| 151-155 | 27.50% | €550 |
| 156-170 | 30.00% | €600 |
| 171-190 | 35.00% | €700 |
| 191+ | 41.00% | €820 |
Estimate only. Revenue's OMSP can differ from market price; Revenue can also reassess on inspection. Sources: Revenue VRT rates, NOx charge, EV relief, commercial motor tax declaration. Last verified 2026-05-19.
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