Vehicle registration tax (VRT; Irish: Cáin Chláraithe Feithiclí, CCF) is a tax that is chargeable on registration of a motor vehicle in Ireland.
[2] The tax is paid to the Revenue in two ways: The vehicle must be presented at a National Car Test centre within 30 days of importation into Ireland.
[3] The VRT rate is a percentage of the open market selling price (OMSP; Irish: Praghas Díolta Margaidh Oscailte, PDMO) of the vehicle.
The OMSP is the sum of the vehicle pre-tax price, VRT and VAT.
The total effective tax rate of a vehicle purchased in Ireland is the sum of the VRT and VAT paid divided by the pre-tax price of the vehicle.