What is the NOx Levy?

The hidden tax that makes importing older diesel cars expensive.

Since January 2020, a NOx (Nitrogen Oxide) Levy is added to the VRT payable on all Category A vehicles (passenger cars) registered in Ireland.

Why It Exists

The levy is designed to discourage the import of older, higher-polluting diesel cars (e.g., Euro 4 or Euro 5 diesels) which emit high levels of Nitrogen Oxide, a harmful pollutant separate from CO₂.

How It Is Calculated (2026 Rates)

The levy is calculated on a sliding scale based on the NOx emissions in milligrams per kilometre (mg/km):

The Caps (Maximum Charge)

There are maximum limits to how much NOx levy you can pay:

Impact on Imports

This levy hits older diesels the hardest. A pre-2015 diesel car (Euro 5) might have NOx emissions of 150mg/km or more.

Example Calculation

2014 Diesel Car with 160mg/km NOx:

  • First 40mg @ €5 = €200
  • Next 40mg @ €15 = €600
  • Remaining 80mg @ €25 = €2,000
  • Total NOx Levy: €2,800 (on top of standard VRT!)

Always check the NOx figure on the V5C (UK Logbook) or Certificate of Conformity before buying.

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