The following article describes VRT Rates on Cars.
VRT Category A (EU Classification M1)
Most cars fit into category A and minibuses with less that 10 seats. VRT is charges based on the CO2 emissions of the vehicle when it was manufactured.
VRT Rates based on on WLTP CO2 emissions
| BAND | FROM | TO | VRT Rate |
|---|---|---|---|
| 1 | 0 | 50 | 7.00% |
| 2 | 51 | 80 | 9.00% |
| 3 | 81 | 85 | 9.75% |
| 4 | 86 | 90 | 10.50% |
| 5 | 91 | 95 | 11.25% |
| 6 | 96 | 100 | 12.00% |
| 7 | 101 | 105 | 12.75% |
| 8 | 106 | 110 | 13.50% |
| 9 | 111 | 115 | 15.25% |
| 10 | 116 | 120 | 16.00% |
| 11 | 121 | 125 | 16.75% |
| 12 | 126 | 130 | 17.50% |
| 13 | 131 | 135 | 19.25% |
| 14 | 136 | 140 | 20.00% |
| 15 | 141 | 145 | 21.50% |
| 16 | 146 | 150 | 25.00% |
| 17 | 151 | 155 | 27.50% |
| 18 | 156 | 170 | 30.00% |
| 19 | 171 | 190 | 35.00% |
| 20 | >191 | 41.00% |
While the VRT regime uses WLTP emissions test, it is still the case that used imports pre September 2018 will have been subject to the old and discredited NEDC emissions test. An ‘WLTP equivalent’ CO2 value will be calculated for cars subject to the NEDC test.
The ‘WLTP equivalent’ is different for petrol and diesel casts as shown below with an illustration.
Diesel: y = x(1.1405)+12.858
A NEDC tested petrol car has a CO2 value of 110 g/km on the vehicle registration documentation which would attract a rate of 16%. Revenue uplifts this CO2 value to a WLTP equivalent value as follows: y = 110(0.9227) + 34.554 y = 136
This car is then subject to an 20% VRT rate.
