What are the different VRT vehicle categories?
The following article describes the different VRT vehicle categories.
VRT Categories
There are 4 different categories of vehicle with respect to VRT, A, B, C & D.
VRT Category A
Examples of Category A vehicles include cars (saloons, estates, hatchbacks, convertibles, coupes, MPVs, Jeeps etc.) and minibuses with less than 10 permanently fitted seats (including driver’s seat). In EU terms, a vehicle of classification M1 is generally a Category A vehicle. The rate of tax chargeable is based on the level of CO2 emissions for the vehicle at the time of manufacture.
For further information on Category A VRT rates click here
VRT Category B
A Category B vehicle is a certain type of a car-derived van or a jeep-derived van. In EU terms, a vehicle of classification N1 is generally a Category B vehicle. M1 or N1 vehicles that have been modified or converted post manufacture, to have less than four seats and have a technically permissible maximum laden mass weight that is less than 130 per cent of the mass in service of the vehicle with body are category B. The rate of VRT applicable to Category B vehicles, subject to a minimum VRT of €125, is 13.3% of the Open Market Selling Price (OMSP).
From 1 January 2025, VRT will be calculated in reference to the following table:
| CO2 emissions (CO2 g/k) |
Percentage payable of the value of the vehicle |
|---|---|
| 0g/km to 120g/km | 8% |
| Greater than 120g/km | 13.3% |
For further information on Category B VRT rates click here
VRT Category C
A Category C vehicle is a commercial vehicle, an agricultural tractor or a bus with a minimum of 10 seats including the driver’s seat. In EU terms, Category C vehicles include N2 vehicles (over 3.5 tonnes and under 12 tonnes in weight), N3 vehicles (over 12 tonnes in weight), M2 vehicles (under 5 tonnes in weight, with a minimum of 10 seats including the driver’s seat) and M3 vehicles (over 5 tonnes in weight, with a minimum of 10 seats including the driver’s seat).
N1 vehicles that, at the time of manufacture, have less than four seats and have a technically permissible maximum laden mass weight that is greater than 130 per cent of the mass in service of the vehicle with bodywork in running order also fit into this category.
T1 to T5 agricultural vehicles fit into this category.
The VRT rate applicable to Category C vehicles is a flat rate of €200.
For further information on Category C VRT rates click here
VRT Category D
Examples of Category D vehicles include ambulances, fire engines, vehicles used in the transportation of road construction machinery. The use to which a vehicle is put is also considered when a vehicle is being classified for VRT purposes as Category D. There is no VRT payable on a Category D vehicle.
For further information on Category D VRT rates click here
Motorcycles
Examples include motorcycles, scooters, certain All Terrain Vehicles (ATV). VRT is charged by reference to the cubic capacity i.e. cubic centimetres (cc) of the engine.
L1 to L7 motorcycles and certain three wheel vehicles fit into this category.
The current rates are €2 in respect of each cc up to 350 and €1 for each cc thereafter. The total amount is then reduced by prescribed percentages to take account of the age of the vehicle.
For further information on Motorcycle VRT rates click here
