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):
- Band 1 (0-40 mg/km): €5 per mg
- Band 2 (41-80 mg/km): €15 per mg
- Band 3 (80+ mg/km): €25 per mg
The Caps (Maximum Charge)
There are maximum limits to how much NOx levy you can pay:
- Diesel Vehicles: Capped at €4,850.
- Petrol/Hybrid/Electric: Capped at €600.
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.