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Ireland Revises Vehicle Registration Tax Rules

by Robert Lee, Tax-News.com, London

30 December 2010


Irish Revenue Commissioners have announced changes to the vehicle categorization system for vehicle registration tax (VRT) purposes. From January 1 a revised vehicle categorization system will come into law and will reflect the categories used for the classification of vehicles at European level.

Where a vehicle (new or used) is being registered in Ireland, an EU Vehicle Classification will be mandatory. For new vehicles, this Vehicle Classification is normally found on the Certificate of Conformity and in the case of used vehicles it is normally found on registration documentation issued by the previous Registration Authority. If, for whatever reason, the vehicle classification cannot be confirmed to the satisfaction of the Revenue Commissioners at the time of registration, the vehicle will be deemed to be a category M1 - i.e. a passenger vehicle for VRT purposes.

From a taxation point of view the EU Classification is, for the most part, equivalent to the pre-2011 Revenue VRT category - i.e. EU Classification M1 is normally equivalent to Revenue Category A passenger vehicles and accordingly the VRT liability should remain unchanged.

TAGS: tax | Ireland | law

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