A guide to how road tax is calculated

Changes in road tax rates applicable to vehicles registered in the Republic after the law comes into force at the beginning of 2019.

The changes will increase the road tax for passenger vehicles with high CO2 emissions, as well as raise the road tax for newly registered passenger vehicles and vans based on their age.

Road tax for those two vehicle categories will take into consideration the combined cycle CO2 emissions – euros per gramme per kilometre.

1. For 120 gr/km the tax will €0.50 per gr/km, or €60;
2. between 120 and 150, €3;
3. 150 to 180, €6;
4. over 180, €12.

Annual road tax cannot exceed €1,500.

On top of this, road tax charged on used vehicles imported after the law comes into force will also include additional charges based on their age.

1. No charges will be imposed on used cars, petrol or diesel, up to one-year-old;
2. between one and two, zero for petrol and €100 for diesel;
3. two to three, €50 for petrol and €200 for diesel;
4. three to four €100 and €300;
5. four to five, €250 and €500;
6. five to eight, €500 to €1,000;
7. eight to 10, €750 and €1,500;
8. over 10, €1,000 and €2,000.

Pick-up trucks and larger vans.

Vehicles designed to carry goods with a gross weight of less than 3501, that is, pick-up trucks and larger vans, the way the tax is calculated has changed. It is now calculated at .05 cents per cc up to 1650cc and .10 cents for 1651cc and above, plus the appropriate special fee in each case. A cap of €299 has been reinstated. Those who have paid over that sum will be refunded the difference.