Hybrid VRT Calculator helps car buyers and importers estimate Vehicle Registration Tax (VRT) for hybrid and plug-in hybrid (PHEV) cars in Ireland. It applies WLTP CO₂-based bands to the Open Market Selling Price (OMSP), and adds any applicable NOx levy—mirroring Revenue’s methodology. Hybrids are taxed on their CO₂ band; there are no specific hybrid/PHEV reliefs since 31 December 2020, but lower WLTP CO₂ often means lower VRT.
Estimate Your Hybrid VRTQuick overview of the core rules for hybrids and PHEVs
Category A cars: % applied to OMSP based on WLTP CO₂ band. NOx levy added separately.
Same CO₂ system. PHEVs often have lower WLTP CO₂ → lower bands. No hybrid/PHEV reliefs since 31 Dec 2020.
Revenue sets OMSP. Used imports: OMSP adjusted for age, condition, mileage and extras using tables.
Calculated from certified NOx (mg/km). If NOx missing, caps may apply—higher for diesel, lower for others.
Illustrative only — final liability depends on official data
OMSP set by Revenue at registration. Banding depends on official WLTP CO₂.
Customs duty/VAT may apply for GB-sourced vehicles; separate from VRT.
Examples are indicative only. Your OMSP, WLTP CO₂, NOx and import circumstances will change the outcome.
Estimate VRT for motorcycles using cc bands and age reductions.
Open calculator →Common questions about VRT for hybrids and PHEVs
For Category A cars, VRT = (CO₂ band % × OMSP) + NOx levy. WLTP CO₂ determines the band. Used imports rely on Revenue’s OMSP valuation and depreciation tables.
No—hybrid and PHEV VRT reliefs expired on 31 December 2020. Current VRT reliefs apply only to battery-electric vehicles (subject to caps).
Both use the same CO₂-based system. PHEVs often have lower WLTP CO₂ and may sit in a lower band, but there is no specific VRT relief for PHEVs.
Yes. Great Britain imports generally face customs duty and VAT (subject to rules-of-origin/NI history), and VRT at registration in Ireland.
Potentially. Lower WLTP CO₂ → lower VRT %. The NOx levy still applies (with caps) and is separate from the CO₂ portion.
Proof of identity/address, foreign registration certificate (e.g., V5C), certificate of conformity (WLTP CO₂ & NOx), purchase invoice, and customs/VAT paperwork for non-EU imports.