Vehicle Registration Tax (VRT) must be paid when registering a vehicle in Ireland. The tax is either included in the retail price of a new vehicle, or is paid when the vehicle is imported and registered in Ireland.

All vehicles in Ireland need to be registered with the Revenue Commissioners, apart from those brought in temporarily by visitors.

From 1 September 2010, it will no longer be possible to register a vehicle at a Revenue Vehicle Registration Office (VRO). Instead, the vehicle must be brought to an NCTS Centre for registration (revised vehicle registration procedures - http://www.revenue.ie/en/tax/vrt/revised-procedures.html).

VRT may be waived when importing a vehicle if you have owned the vehicle for more than 6 months and are moving permanently to Ireland. There are some exemptions to paying VRT as well as reduced rates for various types of vehicle.

For details about exemptions from VRT and other information about VRT see:

• http://www.revenue.ie/en/tax/vrt/vrt-guide.html
• http://www.citizensinformation.ie/categories/moving-country/moving-to-ireland/coming-to-live-in-ireland/importing_car_into_ireland

Further information about VRT can be found at:

• www.revenue.ie
• www.citizensinformation.ie