VRT on an imported car: how it is calculated, and what proof of CO2 and NOx the NCTS accepts

VRT on an imported car is two amounts added together: a percentage of Revenue's open market selling price (OMSP), set by the car's CO2 figure at manufacture (7% to 41% in 2026), plus a NOx charge of €5 to €25 per mg/km, capped at €600 for petrol, petrol-hybrid and other fuels and €4,850 for diesel, diesel hybrids included. The OMSP is what Revenue says the car would sell for at retail in Ireland, taxes included, not what you paid. The NCTS accepts CO2 and NOx figures only from documents that show the values at manufacture, such as a certificate of conformity, the previous registration certificate, a type-approval certificate, a document from the statutory authority in the country of origin or a manufacturer's letter, with an English translation where needed. With no acceptable evidence, Revenue's system records 999 for the missing value and charges the 41% band plus the maximum NOx charge.

Revenue's formula is "Carbon Dioxide Rate + NOx charge = VRT Payable" [10]. Customs duty and import VAT are separate. For a car from outside the EU, Great Britain included since 2021, the NCTS needs the customs declaration's MRN before it will register the car [7][8][26]. Rates for bands 3 to 20 are due to rise by one percentage point on 1 January 2027 if Finance (No. 2) Bill 2026 passes as published (see the Budget 2027 section below).

The CO2 bands for 2026

The 2026 rates have been in place since 1 January 2022. Revenue charges the percentage or the euro minimum, whichever is greater [1]. The last column shows the rates in Finance (No. 2) Bill 2026, due from 1 January 2027 if the Bill is passed as published [23].

CO2 g/km (WLTP or converted)	2026 rate of OMSP	2026 minimum	From 1 January 2027 (Bill)
0 to 50	7%	€140	7% or €140
over 50 to 80	9%	€180	9% or €180
over 80 to 85	9.75%	€195	10.75% or €215
over 85 to 90	10.5%	€210	11.5% or €230
over 90 to 95	11.25%	€225	12.25% or €245
over 95 to 100	12%	€240	13% or €260
over 100 to 105	12.75%	€255	13.75% or €275
over 105 to 110	13.5%	€270	14.5% or €290
over 110 to 115	15.25%	€305	16.25% or €325
over 115 to 120	16%	€320	17% or €340
over 120 to 125	16.75%	€335	17.75% or €355
over 125 to 130	17.5%	€350	18.5% or €370
over 130 to 135	19.25%	€385	20.25% or €405
over 135 to 140	20%	€400	21% or €420
over 140 to 145	21.5%	€430	22.5% or €450
over 145 to 150	25%	€500	26% or €520
over 150 to 155	27.5%	€550	28.5% or €570
over 155 to 170	30%	€600	31% or €620
over 170 to 190	35%	€700	36% or €720
over 190	41%	€820	42% or €840

The NEDC trap. These are WLTP bands. Revenue says GB V5Cs have shown only WLTP CO2 since 1 April 2020, and a WLTP figure on the V5C is used as it stands [14]. A car registered with an older NEDC figure is converted first: petrol and other fuels (NEDC × 0.9227) + 34.554; diesel (NEDC × 1.1405) + 12.858 [1]. A 2016 petrol car whose V5C shows 119 g/km becomes 144.4 g/km: the 21.5% band, not 16%. This is a common reason a GB car's bill comes in above a quick calculation.

Need this done? Our customs team files the import declaration for your car, gets you the MRN the NCTS asks for, and checks the CO2 and NOx paperwork you have before you book, so you know whether the 41% default is coming. See vehicle declarations, WhatsApp 086 846 1240 or email service@cldeclarations.com. We reply the same working day.

The NOx charge

The charge is cumulative across three bands, capped at €4,850 for diesel, including diesel hybrids, and €600 for all other fuels [2][11]. Every Category A vehicle pays it except electric vehicles. Conventional and plug-in hybrids are included [2][10].

NOx mg/km	Charge per mg/km
first 0 to 40	€5
next 40, up to 80	€15
remainder above 80	€25

Revenue's example: a diesel at 120 mg/km pays €200 + €600 + €1,000 = €1,800 [10].

What happens with no CO2 or NOx figure

Revenue's VRT manual is blunt. With no CO2 figure, the system assigns a CO2 level of 999, which puts the car in the 41% band. With no NOx figure, the system assigns 999 and a flat charge of €4,850 for diesel or €600 for everything else follows [9]. This catches cars never sold in the EU, such as Japanese-domestic models, Gulf-spec cars from Dubai and US cars, and GB cars whose V5C was issued from April 2019 and so has no NOx figure [10]. The customs clearance can be perfect and the shock still comes at the VRT counter.

Worked example, using Revenue's own numbers

From Revenue's valuation manual [11]: a petrol car with CO2 of 160 g/km (the 30% band) and NOx of 60 mg/km, first registered in July 2019 and presented in June 2022. The OMSP when new is €20,000, plus €1,000 of extras depreciated by 55% to €450. After the depreciation table the value is €14,519. "Fair" condition takes off 5% (€725) and 19,500 km above the standard mileage take off €820, leaving a chargeable value of €12,974.

	With evidence	No evidence, petrol	No evidence, diesel
CO2 element	30% of €12,974 = €3,892	41% = €5,319	41% = €5,319
NOx charge	40 × €5 + 20 × €15 = €500	€600 flat	€4,850 flat
VRT	€4,392	€5,919	€10,169

The first column is Revenue's. The other two are our arithmetic at 2026 rates on the same chargeable value, with a diesel engine assumed in the third. Missing paperwork adds €1,527 on the petrol car and €5,777 on a diesel. At the rates in Finance (No. 2) Bill 2026, the same car registered from 1 January 2027 would pay 31% (€4,022) plus €500 = €4,522 with evidence, and 42% (€5,449) plus €600 = €6,049 without [23].

A Japanese hybrid, illustrative. Say Revenue sets an OMSP of €25,000 on a petrol-hybrid people-carrier. With evidence of 120 g/km and 10 mg/km NOx: 16% (€4,000) plus €50 = €4,050. With no evidence: 41% (€10,250) plus €600 = €10,850, a gap of €6,800. Japanese figures come from Japan's own test cycles, and Revenue's published pages do not say how they map onto the WLTP bands. Treat this as the size of the default penalty, not a prediction of the band.

What is the OMSP, and why is it higher than what you paid?

The law defines the OMSP of a used car as the price, all taxes and duties included, that Revenue thinks it would fetch on a first arm's length sale by retail in Ireland [16]. Revenue says this is usually slightly different from the invoice value, and it sets it from UK and Irish trade guides, adverts and expert opinion [4]. Models sold new in Ireland start from the price declared when new and one of Revenue's 24 depreciation tables [11]. Models never sold new here, a group the manual says includes "used vehicles from Japan" and used vehicles from other countries, are valued from researched market data. Revenue may use a price ratio to a similar model, gross up foreign adverts or your purchase price for the exchange rate, tax differences and a dealer margin, or take the opinion of an automotive consultant it retains [11].

The online calculator holds over 25,000 valuations but does not list every vehicle. It gives an estimate only. Revenue calculates the exact VRT when the car is presented, and its staff do not estimate value or tax for a car not yet presented [4]. Condition and mileage can reduce the value:

• Condition. A "Good" car has no major body damage, rust or mechanical failure; worn tyres and paint blemishes are ignored. "Poor" means significant wear, such as body damage, major mechanical failure or severe rust. Anything in between is "Fair" [11].

• Mileage. Revenue assumes 2,100 km a month for diesel and 1,500 km for other cars. Each further 1,600 km earns a reduction, capped at 10% of the depreciated value [4][11].

• Over 124,000 km. You claim the extra reduction yourself on Revenue's excess kilometre claim form within 60 days of registration, with service records and, for a car over four years old, its most recent roadworthiness test [11].

If your model is not on the calculator, is marketed in the UK and is not a make commonly sold in Ireland, Revenue's self-estimate form lets you work out an OMSP from UK and Irish guide prices. Submit it only once you have the car and an NCTS booking [13].

What proof of CO2 and NOx does the NCTS accept?

The test is the figure at the time of manufacture. Revenue lists these sources [3][9][10]:

Evidence	CO2	NOx	Notes
Certificate of conformity (CoC)	Yes	Yes	Exists for EU type-approved models; usually not available for Japanese-domestic or Gulf-spec models
Previous registration certificate	Yes	Sometimes	A GB V5C shows CO2; it shows NOx (field V.3) only if issued before April 2019
Type-approval certificate	Yes	Yes
Document from the statutory authority in the country of origin	Yes	Yes	Revenue names Japan's Ministry of Land, Infrastructure, Transport and Tourism as a NOx source for Japanese imports; it names no US or Gulf body
Letter from the manufacturer or main distributor	Yes	Yes	Must state the figures at manufacture; Revenue considers it case by case
Previous EU roadworthiness test record	Yes	No	Only if the CO2 shown is the figure at manufacture

Three rules cover all of them.

• Everything needs an English translation [9], and the NCTS asks for certified English translations of CO2 and NOx evidence [21].

• A current emissions test is not evidence. Revenue's manual says a printout of a test showing the car's current CO2 is not acceptable, because the figure at manufacture sets the band [9]. Accredited independent emissions tests, which buyers ask us about, are not on Revenue's list either.

• If in doubt, get the CoC or equivalent first. Where there is any doubt that a NOx figure will be available, the manual says a certificate of conformity must be sourced [9].

For GB cars, the DVLA vehicle enquiry service shows the date first registered, fuel type and CO2 emissions from the registration number [17]. For Japanese cars, Revenue says a NOx figure can come from the Japanese transport ministry [3]. The ministry's current fuel-economy lists are in Japanese and show fuel economy, CO2 and a low-emission rating, but no NOx figure in mg/km [22]. The NCTS still asks for the Japanese export certificate plus the ministry's CO2 and NOx confirmation, with the model description and weight matching the export certificate [21], so expect Japanese-language documents plus certified translations. Our Japan car imports page covers the customs side. For cars built before 1997 with no CO2 figure, Revenue can verify CO2 from the official combined fuel consumption: litres per 100 km × 23.20 for petrol, × 26.30 for diesel [9].

What to bring to the NCTS, and why they want the customs MRN

Everything below is compulsory except the exemption notification [7][9]:

1. The foreign registration certificate or certificate of de-registration. The NCTS keeps it, so copy it first.

2. Form VRTVPD2 (VRTVPD1 for an authorised motor trader) and an invoice clearly showing the date of purchase.

3. Photo ID (passport or driving licence), proof of name and address, and your PPSN with documentary evidence of it.

4. Evidence of the date the car entered the State. If the invoice is dated more than 30 days before the car is presented, bring shipping, travel or storage evidence, or Revenue may raise a late charge counted from the invoice date.

5. The CO2 and NOx evidence above.

6. For a car from outside the EU, including GB, the customs declaration MRN. Revenue says a GB car cannot be registered until the customs declaration is done [8]. The NCTS checks the car against its documents, VIN included, and will not register it if they do not match [9], so a wrong VIN on the customs declaration can stop registration.

7. Revenue's exemption notification, if you claim transfer of residence or another relief.

Revenue pays for one appointment. A second visit caused by missing or incorrect documents is at your expense. Where Revenue has to value an unlisted model individually, the follow-up to finish registration is not treated as a second appointment [7].

The 7-day, 30-day and 3-day clock

Book the NCTS within 7 days of the car arriving in the State, register within 30 days, and fix the plates within 3 days of registration [9][21]. Registering after the 30-day limit brings additional charges [14]. Revenue's system then adds 0.1% of the VRT for each day the car has been in the State unregistered, counted by law from the day it entered the State to the day of registration [9][16]. On a €1,000 VRT bill, 62 days unregistered adds €62 [9].

Revenue refunds a late charge only if it is satisfied the car was in fact registered within 30 days of arrival, or that the delay was caused by Revenue or the NCTS after you booked within 7 days. Either way, every correct document must have been presented at registration [9]. For a GB car, Revenue also warns that the car is liable to seizure if the customs declaration is not completed or the car is not registered within 30 days of its arrival [8].

How to appeal a VRT charge

Both a valuation and the amount of VRT charged can be appealed under section 145 of the Finance Act 2001 [12][15]. The route, from Revenue's appeals guidance [6][12]:

1. Check the figures. Note the CO2 band, NOx figure and value the charge is based on. NCTS staff do not deal with questions about the tax charge; those go to the National VRT Service [9][21].

2. Pay the VRT. Revenue will not consider an appeal until the VRT is paid [6][12].

3. Write to the National VRT Service within two months: from the registration date for a valuation, from the initial decision for anything else [6]. State your opinion of the arm's length retail value in Ireland, including VRT and VAT, the VRT that should have been charged and the refund due. Quote the Irish registration number and your PPSN, and enclose proof of payment such as the NCTS VRT receipt [12].

4. Enclose evidence: signed dealer or valuer opinions, and VRT- and VAT-inclusive Irish dealer adverts for similar cars from the time VRT was charged. For an emissions dispute, include the document that proves the figures at manufacture. An appeal with no evidence for your valuation "will be returned" [12].

5. Wait up to 30 days. Revenue decides most appeals within 30 days. If you have heard nothing after 30 days, the appeal is treated as refused [12].

6. Go to the Tax Appeals Commission within 30 days of the first-stage decision, on its Notice of Appeal, with a copy of that decision and the vehicle's registration number [12][18].

If emissions evidence turns up only after you have paid, this written appeal is the route Revenue's appeals manual describes.

Electric, hybrid and Budget 2027

An EV sits in the 7% band and pays no NOx charge [1][2]. A series-production electric car registered by 31 December 2026 gets VRT relief of up to €5,000 where the OMSP is €40,000 or less. Between €40,000 and €50,000 the relief is €5,000 minus half the OMSP above €40,000, and at €50,000 or more there is none [5][16]. Relief for hybrids and plug-in hybrids ended on 31 December 2020, so a hybrid's only VRT advantage now is its CO2 band [16].

Budget 2027, announced on 6 October 2026, extends the EV relief to 31 December 2028 and raises Category A rates for bands 3 to 20 [19][20]. Finance (No. 2) Bill 2026, published on 19 October 2026, sets out the detail. From 1 January 2027, each rate above 80 g/km goes up by one percentage point and each minimum by €20, so the top band becomes 42% or €840 [23][24][25]. Bands 1 and 2 stay the same, and the Budget documents announce no change to the NOx charge [20][25]. The Bill is not yet law at 22 October 2026.

VRT is charged at registration, so the rate is the one in force on the day you register [16]. A car registered by 31 December 2026 pays 2026 rates. One registered from 1 January 2027 pays the new rates, even if it arrived in December.

From our own files

A people-carrier from Japan. A recent customer imported a people-carrier from Japan. The customs side was clean. At the NCTS the car was charged the 41% band plus the maximum NOx charge, because the model was never sold in the EU and came with no emissions evidence Revenue would accept. The owner asked us to get a certificate of conformity from the exporter. A used-car exporter has no line to the manufacturer, and a model never type-approved for the EU has no EU certificate of conformity. What Revenue will consider is written confirmation from the manufacturer of the CO2 and NOx at manufacture, or documentation from the Japanese transport ministry, translated. If the OMSP is also disputed, comparable Irish dealer adverts go in the same written appeal within two months of registration, then to the Tax Appeals Commission if needed. Chasing that after paying is slow. Asking the seller before the money moves is quick.

What we now put on every Japanese quote. Without a NOx figure traceable to Japanese ministry data, we show the €600 flat charge (€4,850 if diesel). We treat the CO2 band as unknown, which means 41%, rather than guess. Some buyers find that pessimistic. It is what the NCTS charges when the evidence is missing. For GB cars, the V5C and a DVLA enquiry give the CO2 and first registration date, so once any NEDC figure is converted the estimate usually lands close to the counter figure.

Two shorter lessons. One owner was asked for a large extra sum at the VRT stage with no written breakdown. He paid, appealed, and the bill was reduced after a calculation error was found. Another lost months to one wrong digit in the chassis number on the customs declaration. The NCTS could not match the declaration to the car, a late amendment was refused, and a fresh declaration and a refund claim were needed.

What to do, step by step

1. Before you buy, get the CO2 and NOx figures at manufacture from the seller in a document Revenue recognises, translated if needed. If the seller cannot produce it, price the VRT at 41% plus the flat NOx charge and decide on that number.

2. Run the Revenue VRT calculator. If the model is not listed, keep Irish dealer adverts for similar cars. For a GB car, run the DVLA enquiry and convert any NEDC figure before picking the band. If registration could fall either side of 1 January 2027, price both rates.

3. When the car lands, have the customs declaration filed and the MRN in hand before you book. We file customs declarations for cars from Japan, Dubai, the US and Great Britain; see vehicle declarations.

4. Book within 7 days. Check the VIN on the declaration against the export certificate, copy the foreign registration certificate, and note the CO2 band, NOx figure and value the charge is based on.

5. If the bill is wrong, pay, then appeal in writing within two months with evidence. Diary the 30-day decision point and the 30-day Tax Appeals Commission window.

What to send us with a customs quote request: the export certificate or V5C, the invoice, any emissions document, and photos of the chassis plate and build plate.

Frequently asked questions

Does the VRT calculator give the final figure? No. It is an estimate from the details you enter. Revenue calculates the exact VRT only when the car is presented, and the figure depends on the OMSP on the day, the evidence you bring, and the car's condition and mileage.

My car was converted to LPG or remapped. Does that change the CO2 band? No. VRT follows the figures at manufacture. Post-production modifications do not change them, and a current test printout is not accepted.

Do hybrids pay the NOx charge? Yes. Conventional and plug-in hybrids pay it, capped at €600 (€4,850 for a diesel hybrid). Only electric vehicles are excluded.

The V5C has no NOx figure. What now? V5Cs issued from April 2019 do not carry a NOx figure in field V.3. Revenue says a certificate of conformity or other statutory documentation must then be obtained before registration.

I am VRT-exempt under transfer of residence. Do I still need the customs MRN? Yes, for a car arriving from outside the EU. The exemption notification is one item on the NCTS list; the customs declaration MRN is another.

Get it cleared

Our customs team files the import declaration for cars arriving from Japan, Dubai, the US and Great Britain, gets you the MRN the NCTS needs, and checks the emissions paperwork before you book. WhatsApp or call 086 846 1240, or email service@cldeclarations.com. We reply the same working day.

Related guides

• Importing a car from Japan to Ireland

• Importing a car from the UK to Ireland

• Importing a car from Dubai to Ireland

• Importing a car from the USA or Canada to Ireland

• Transfer of residence checklist

• Services: Vehicle declarations and Japan car imports

Sources

1. Revenue, Applying the tax (Category A bands and minimums since 1 January 2022, NEDC conversion formulae), published 21 July 2026: https://www.revenue.ie/en/vrt/calculating-vrt/applying-tax.aspx (fetched 22 October 2026)

2. Revenue, Calculating the NOx charge (bands, caps, hybrids included, electrics excluded, maximum charge without evidence), published 9 July 2026: https://www.revenue.ie/en/vrt/calculating-vrt/calculating-nox-charge.aspx (fetched 22 October 2026)

3. Revenue, Nitrogen Oxide emissions (evidence sources, manufacturer or statutory authority case by case, Japanese ministry, V5C box V3 before April 2019), published 9 July 2026: https://www.revenue.ie/en/vrt/calculating-vrt/nitrogen-oxide-emissions.aspx (fetched 22 October 2026)

4. Revenue, Assessing the value (OMSP, invoice value, trade guides, 25,000 calculator valuations, estimates only, no advance estimates, mileage norms), published 9 October 2026: https://www.revenue.ie/en/vrt/calculating-vrt/assessing-value.aspx (fetched 22 October 2026)

5. Revenue, Electric vehicles (EV relief up to €5,000 to 31 December 2026, €40,000 and €50,000 thresholds), published 9 July 2026: https://www.revenue.ie/en/vrt/calculating-vrt/electric-vehicles.aspx (fetched 22 October 2026)

6. Revenue, VRT appeals: the process and making an appeal (pay first, two months from registration for valuation, from the initial decision otherwise), published 19 September 2025: https://www.revenue.ie/en/vrt/appeals/the-process-and-making-an-appeal.aspx (fetched 22 October 2026)

7. Revenue, Procedure at the NCTS centre (document list, MRN for non-EU vehicles, one paid appointment, follow-up for unlisted models), published 24 August 2026: https://www.revenue.ie/en/vrt/vehicle-registration-tax/procedure-at-ncts-centre.aspx (fetched 22 October 2026)

8. Revenue, Registering a vehicle purchased in Great Britain (customs declaration and MRN before registration, liability to seizure), published 24 August 2026: https://www.revenue.ie/en/vrt/registration-of-imported-used-vehicles/registering-vehicle-from-gb.aspx (fetched 22 October 2026)

9. Revenue, VRT Manual Part 1, Procedures and Processes in Revenue (documents, CO2 999 and 41%, NOx 999 and flat charge, evidence lists, translations, test printouts, CoC where in doubt, pre-1997 conversion, VIN check, 7/30/3 days, 0.1% late charge, refunds, NCTS not dealing with tax queries), last reviewed September 2026: https://www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-01.pdf (fetched 22 October 2026)

10. Revenue, VRT Manual Part 1A, Classification and Tax Categories (VRT formula, NOx example at 120 mg/km, hybrids, V5C field V.3, post-production modifications), last reviewed August 2026: https://www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-01a.pdf (fetched 22 October 2026)

11. Revenue, VRT Manual Part 8, Valuation System for New and Used Vehicles (valuation of Japanese and other imports, condition, kilometre relief, 124,000 km claims, NOx cap including diesel hybrids, worked example, 24 depreciation tables), last reviewed September 2026: https://www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-08.pdf (fetched 22 October 2026)

12. Revenue, VRT Manual Part 6, VRT Appeals (sections 145 and 146 Finance Act 2001, pay first, contents and evidence, appeals returned without evidence, 30-day decision, Tax Appeals Commission within 30 days), last reviewed September 2026: https://www.revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/vrt-manual-section-06.pdf (fetched 22 October 2026)

13. Revenue, VRT pre-registration self-estimate for models not listed, ref RPC019997_EN_WB_L_2 (conditions of use, ownership and NCTS booking before submission): https://www.revenue.ie/en/vrt/documents/vrt/form-vrt-estimate.pdf (fetched 22 October 2026)

14. Revenue, General information on registration (30-day limit, additional charges after it, V5C WLTP CO2 since 1 April 2020), published 10 July 2026: https://www.revenue.ie/en/vrt/vehicle-registration-tax/general-information-on-registration.aspx (fetched 22 October 2026)

15. Finance Act 2001, section 145 (appeals against the amount of duty and the determination of an OMSP), enacted text, Irish Statute Book: https://www.irishstatutebook.ie/eli/2001/act/7/section/145/enacted/en/html (fetched 22 October 2026)

16. Revenue, VRT non-statutory consolidation of Part II, Chapter IV, Finance Act 1992, revised April 2026 (section 132 charge on registration, section 132(3A) late charge A x P x N with N counted from entry into the State to registration, section 132 CO2 by reference to the EC type-approval certificate or certificate of conformity, section 133 OMSP definition, section 135C(3)(b) EV relief for a first registration "during the period from 1 May 2011 to 31 December 2026" and its formula, hybrid relief ending 31 December 2020): https://www.revenue.ie/en/vrt/documents/vrt/finance-act-1992-non-statutory-consolidation.pdf (fetched 22 October 2026)

17. DVLA, Get vehicle information from DVLA (date first registered, fuel type, CO2 emissions): https://www.gov.uk/get-vehicle-information-from-dvla (fetched 22 October 2026)

18. Tax Appeals Commission, Notice of Appeal (registration number required for VRT appeals): https://www.taxappeals.ie/en/notice-of-appeal (fetched 22 October 2026)

19. Minister for Finance, Budget 2027 statement (EV relief to 31 December 2028, VRT up on bands 3 to 20), 6 October 2026: https://www.gov.ie/en/department-of-finance/speeches/statement-by-minister-harris-on-budget-2027/ (fetched 22 October 2026)

20. Department of Finance, Budget 2027 Tax Policy Changes Summary, Table 1, 6 October 2026: https://assets.gov.ie/static/documents/3aa2894e/Budget_2027_-_Tax_Policy_Changes_Summary_-_Eng.pdf (fetched 22 October 2026)

21. NCTS, VRT FAQ (7-day booking, 30-day registration, certified English translations of CO2 and NOx evidence, Japanese export certificate plus ministry CO2 and NOx confirmation, tax queries to Revenue): https://www.ncts.ie/vrt-home/vrt-faq/ (fetched 22 October 2026)

22. MLIT (Japan), 自動車燃費一覧 (automobile fuel economy list), March 2025 edition, with spreadsheets for WLTC and JC08 cars (Japanese-language; columns for fuel economy, CO2 g/km and low-emission certification level, no NOx mg/km): https://www.mlit.go.jp/jidosha/jidosha_tk10_000048.html (fetched 22 October 2026)

23. Finance (No. 2) Bill 2026, as initiated, sections 48 (new Category A table from 1 January 2027) and 49 (EV relief to 31 December 2028): https://assets.gov.ie/static/documents/89edf30b/Finance_No._2_Bill_2026.pdf (fetched 22 October 2026)

24. Department of Finance, Finance (No. 2) Bill 2026 Explanatory Memorandum (bands 3 to 20 up by one percentage point from 1 January 2027): https://assets.gov.ie/static/documents/8ee6faff/Finance_No._2_Bill_2026_Explanatory_Memorandum.pdf (fetched 22 October 2026)

25. Department of Finance, Department of Finance publishes Finance (No.2) Bill 2026 (published 19 October 2026; bands 1 and 2 unchanged): https://www.gov.ie/en/department-of-finance/press-releases/department-of-finance-publishes-finance-bill-no2-2026/ (fetched 22 October 2026)

26. Revenue, VAT and Customs Duty (from 1 January 2021 a vehicle from Great Britain is treated as a non-EU import), published 9 July 2026: https://www.revenue.ie/en/vrt/calculating-vrt/vat-customs-duty.aspx (fetched 22 October 2026)