Registry entry

Ireland Vehicle Registration Tax (VRT) — Private Importer Declaration

Register an imported vehicle in Ireland and declare it for Vehicle Registration Tax (VRT) as a private (non-trader) importer, using Form VRTVPD2 ('VRT — Vehicle Purchase Details Form, Persons other than authorised traders'). The vehicle must be presented for inspection at a National Car Testing Service (NCTS) centre, where VRTVPD2 and supporting documents are handed in; NCTS scans the declaration and forwards it to the Revenue Commissioners, who assess the VRT due from the vehicle's Open Market Selling Price (OMSP) and CO2/NOx emissions bands. This document models the declaration form's own fields (vehicle, seller, optional third-party importer, and purchase/entry details) plus the supporting-document set NCTS/Revenue require at the inspection appointment. It does not model: the authorised-trader channel (Form VRTVPD1, filed by TAN holders through Revenue Online Service (ROS) — gated behind a business ROS login this schema does not attempt to reach), the actual VRT/NOx levy amount (a government-computed output of OMSP and emissions data, not applicant-supplied input — see VERIFICATION.md), the NCTS inspection-appointment booking transaction itself, or the separate export repayment (VRTER1/VRTER2), Transfer of Residence exemption (VRT-TOR), amended-declaration (VRT19), or converted-vehicle (VRTCONV) processes, each a distinct Revenue form.

Registry entry

ie/revenue/vehicle-registration-tax-vrt

Jurisdiction
Ireland · national
Version
1.0.0
Verification
draft
Authority
Office of the Revenue Commissioners

GovSchema spec v0.3

Authoritative source Form VRTVPD2, Revenue reference RPC016052_EN_WB_L_1 — 'VRT — Vehicle Purchase Details Form, Persons other than authorised traders'

Machine access

Schema document
registry/ie/revenue/vehicle-registration-tax-vrt/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/ie/revenue/vehicle-registration-tax-vrt/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

27 fields across 6 steps, read from the published schema.json — names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Eligibility and vehicle facts

  • importerType enum required

    Revenue publishes two separate VRT declaration channels: Form VRTVPD1 for TAN-holding authorised traders (filed through Revenue Online Service, which requires a business ROS login) and Form VRTVPD2 for everyone else. This schema models only the VRTVPD2 (private_individual) channel.

    enum: private_individual | authorised_trader
  • vehicleCondition enum required

    Not itself a VRTVPD2 field, but determines which supporting document Revenue/NCTS require at the inspection appointment: a hard-copy EU Certificate of Conformity (or an individual approval certificate) for a new vehicle, versus the foreign registration certificate and CO2/NOx-at-manufacture confirmation for a used one.

    enum: new | used
  • importOrigin enum required

    Determines whether a customs declaration (MRN) is needed alongside the VRT declaration. Since the UK's exit from the EU, imports from Great Britain (though not Northern Ireland, under the Windsor Framework) are treated as third-country imports for customs purposes.

    enum: eu_member_state | northern_ireland | great_britain | other_non_eu

Vehicle details

  • vin string required

    Vehicle identification/chassis number. The form itself does not state a length; modelled at the standard ISO 3779 VIN length of 17 used throughout this registry (e.g. de/kba/vehicle-registration) as a reasonable inference, not a figure quoted from VRTVPD2 itself — see VERIFICATION.md.

    length: 17–17classification: financial
  • foreignRegistrationNumber string optional

    The vehicle's registration/number plate in the country it was registered in before import. Not applicable to a new vehicle that has never been registered anywhere.

  • make string required

    Make

  • model string required

    Model

  • vehicleVersion string optional

    Trim/variant designation. VRTVPD2 carries no 'if applicable' annotation on this box (unlike the VAT number/amount and email/website fields below), but not every vehicle has a distinct named version/trim, so this is modelled as optional — an inference, not a sourced optionality rule; see VERIFICATION.md.

Person or business the vehicle was purchased from

  • sellerType enum required

    motor_dealer = Motor Dealer; auction_house = Auction House; other_business = Other Business; private_individual = Private Individual. Confirmed as a 4-state checkbox group sharing one field name (Check Box27) with export values MD/AH/OB/PI.

    enum: motor_dealer | auction_house | other_business | private_individual
  • sellerName string required

    Name / Business Name

  • sellerAddress string required

    Address

  • sellerContactNumber string required

    Contact Number

  • sellerVatNumber string optional

    VAT Number (if applicable)

  • sellerEmail string optional

    Email Address (if available)

  • sellerWebsite string optional

    Website (if available)

Third-party importer (if applicable)

  • thirdPartyImporterName string optional

    Completed only when the vehicle was purchased abroad and imported into the State by someone other than the purchaser named in the declaration.

  • thirdPartyImporterAddress string optional

    Address (include Eircode)

  • thirdPartyImporterContactNumber string optional

    Contact Number

  • thirdPartyImporterEmail string optional

    Email Address (if available)

  • thirdPartyImporterRevenueCustomerNumber string optional

    Revenue Customer No. (PPSN / VAT)

    classification: sensitive-pii

Purchase and entry details

  • purchasePriceIncludingVat number required

    Purchase price of the vehicle, VAT inclusive. VRT is always assessed in euro regardless of the currency the purchase was actually made in.

    range: 0–∞classification: financial
  • vatAmount number optional

    Required whenever the vehicle was not purchased from a private individual, per the form's own footnote.

    range: 0–∞classification: financial
  • dateOfSaleOrPurchase date required

    Date of Sale / Purchase

  • dateOfEntryIntoState date required

    Starts two Revenue/NCTS deadlines that are not themselves VRTVPD2 fields: the NCTS inspection appointment must be booked within 7 days of this date, and the vehicle must be fully registered (inspected, declared, and VRT paid) within 30 days of this date.

Declaration

  • declarantName string required

    Name of the purchaser/applicant making the declaration. The form instructs 'Please use BLOCK LETTERS only when completing this form.'

  • declarationDate date required

    Date

  • declarantPpsnOrRevenueCustomerNumber string required

    PPSN / Revenue Customer No.

    classification: sensitive-pii

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-04

Why this schema exists

This closes a gap the catalog itself flagged in the prior research cycle (GOV-960): 7 of this registry's 11 jurisdictions (AU, SG, CA, IE, NZ, IN, NL) had a Drivers-Licence schema but no Vehicle Registration/Tag/Title schema in the DMV vertical, unlike DE/FR/GB/US which have both. Two candidates were proposed to close that gap: ca/on/mto/vehicle-permit-renewal (blocked — its live Angular wizard performs a real server-side eligibility lookup against an already-issued plate/permit pair, which cannot be supplied without a real Ontario vehicle) and ie/revenue/vehicle-registration-tax-vrt (this document), whose catalog note identified a "private-importer paper channel... a downloadable, non-interactive form, this registry's usual preferred source shape" as the more tractable path. That path is what this document models.

Sources examined

  • Document (id, version): ie/revenue/vehicle-registration-tax-vrt / 1.0.0
  • Spec version: GovSchema 0.3.0
  • Authority: Office of the Revenue Commissioners (VRT is a Revenue tax); the National Car Testing Service (NCTS), operated under contract by Applus Inspection Services Ireland Ltd, runs the physical inspection centres and forwards the scanned declaration to Revenue — modelled via authority.operatedBy (GSP-0020), the same shape used for nz/dia/realme-verified-identity.
  • Primary source: Form VRTVPD2 ("VRT — Vehicle Purchase Details Form, Persons other than authorised traders"), Revenue reference RPC016052_EN_WB_L_1 — https://www.revenue.ie/en/vrt/documents/vrt/form-vrtvpd2.pdf — fetched directly as a raw PDF via curl, 2026-07-04. No bot-block was encountered (unlike several other Revenue-adjacent sites in this registry's history); the file downloaded cleanly on the first request.
  • Field-extraction method: the PDF's real AcroForm structure, parsed with pdfjs-dist (page.getAnnotations() for every Widget, cross-matched against page.getTextContent() for the surrounding label text) — the same technique used for us/dos/passport-application-ds11 and other AcroForm-bearing sources in this registry. 29 Widget annotations were found: 24 text fields (/Tx) and one 4-state checkbox group (/Btn, shared field name Check Box27, export values MD/AH/OB/PI). The visible signature line is a static text object, not a fillable field — confirming a wet-ink signature is required and cannot itself be represented as schema-collectible data (handled instead via the signedDeclaration documents[] attestation entry, GSP-0014).
  • Independent cross-check: a separate research pass (a different agent, working from the PDF's rendered text and its own independent AcroForm read, without seeing this schema's field list in advance) reconstructed the same 29 widgets with the same field names, labels, and checkbox export values before this schema was authored — the two extractions were compared field-by-field and agreed completely. This is the same double-extraction discipline used for fr/ants/* CID-keyed-font PDFs earlier in this registry's history, applied here even though VRTVPD2 has a normal (non-CID) font, since it is the first fully AcroForm-driven authoring pass this cycle.
  • Process/secondary sources:
    • ncts.ie VRT FAQ (https://www.ncts.ie/vrtfaq/) — inspection booking window, document checklist, payment methods.
    • Revenue "Registering an imported vehicle" and "Calculating VRT" pages (revenue.ie/en/vrt/) — OMSP/CO2/NOx calculation basis, new-vs-used document requirements, post-Brexit customs-MRN requirement for Great Britain / other non-EU imports.
    • Revenue's VRT Manual (Tax and Duty Manual, revenue.ie/en/tax-professionals/tdm/vehicle-registration-tax/) — background on the wider VRT framework (not itself quoted for any field, since no field here depends on the Manual's technical detail).
  • Retrieved / reviewed: 2026-07-04.
  • Reviewer: GovSchema Engineering (Standards Engineer — initial authoring source review).

What was confirmed against the source

| Source element | Field(s) / document(s) | |---|---| | Form VRTVPD1 (traders, ROS) vs Form VRTVPD2 ("Persons other than authorised traders") — revenue.ie VRT forms listing | importerType | | Revenue "Registering an imported vehicle" — new-vehicle vs used-vehicle document lists | vehicleCondition, euCertificateOfConformity, foreignRegistrationCertificate, co2AndNoxEmissionsConfirmation | | NCTS FAQ / Revenue guidance on post-Brexit imports — customs MRN needed for GB/non-EU | importOrigin, customsDeclarationMrn | | VRTVPD2 §1 "VIN / Chassis No." (Text2) | vin | | VRTVPD2 §1 "Foreign Registration No." (Text1) | foreignRegistrationNumber | | VRTVPD2 §1 "Make" (Text3) | make | | VRTVPD2 §1 "Model" (Text5) | model | | VRTVPD2 §1 "Version" (Text4) | vehicleVersion | | VRTVPD2 §2 "Type of Seller (please tick one)" (Check Box27, MD/AH/OB/PI) | sellerType | | VRTVPD2 §2 "Name / Business Name" (Text10) | sellerName | | VRTVPD2 §2 "Address" (Text11) | sellerAddress | | VRTVPD2 §2 "Contact Number" (Text12) | sellerContactNumber | | VRTVPD2 §2 "VAT Number (if applicable)" (TextVAT) | sellerVatNumber | | VRTVPD2 §2 "Email Address (if available)" (Text14) | sellerEmail | | VRTVPD2 §2 "Website (if available)" (Text15) | sellerWebsite | | VRTVPD2 §3 "Name" (Text6) | thirdPartyImporterName | | VRTVPD2 §3 "Address (include Eircode)" (Text7) | thirdPartyImporterAddress | | VRTVPD2 §3 "Contact Number" (Text8) | thirdPartyImporterContactNumber | | VRTVPD2 §3 "Email Address (if available)" (Text9) | thirdPartyImporterEmail | | VRTVPD2 §3 "Revenue Customer No. (PPSN / VAT)" (Text23) | thirdPartyImporterRevenueCustomerNumber | | VRTVPD2 §4 "Purchase Price (incl. VAT)" (Text16) | purchasePriceIncludingVat | | VRTVPD2 §4 "VAT Amount* (if applicable)... *If the vehicle was not purchased from a Private Individual..." (Text18) | vatAmount | | VRTVPD2 §4 "Date of Sale / Purchase" (Text17) | dateOfSaleOrPurchase | | VRTVPD2 §4 "Date of Entry into the State" (Text19) | dateOfEntryIntoState | | ncts.ie VRT FAQ — 7-day booking window, 30-day registration deadline (from date of entry) | dateOfEntryIntoState description | | VRTVPD2 Declaration "Name (Block Letters)" (Text22) | declarantName | | VRTVPD2 Declaration "Date" (Text20) | declarationDate | | VRTVPD2 Declaration "PPSN / Revenue Customer No." (Text21) | declarantPpsnOrRevenueCustomerNumber | | VRTVPD2 Declaration paragraph, verbatim | signedDeclaration (attestation statement) | | VRTVPD2 "An Invoice / Declaration of Sale from the vehicle seller must accompany this form." | invoiceOrDeclarationOfSale | | ncts.ie VRT FAQ — ID, address proof, PPSN evidence at inspection | photoIdentification, addressProof, ppsnEvidence | | ncts.ie VRT FAQ — shipping/travel documents evidencing entry date | entryDateEvidence |

Honesty flags (deliberate, recorded rather than glossed over)

  • VRT/NOx amount is not modelled as applicant data. The actual tax due is a government-computed output of the vehicle's Open Market Selling Price (OMSP) and its CO2/NOx emissions bands — Revenue calculates it at the NCTS centre from the supporting documents, not from a number the applicant enters. This mirrors gb/dvla/vehicle-tax, which likewise does not model the tax-rate computation itself, only the reference data feeding it. A future revision could model the CO2/NOx inputs (e.g. WLTP CO2 figure, NOx mg/kWh) as additional fields if a companion "VRT estimate" agent workflow is ever in scope; this v1.0.0 sticks to what VRTVPD2 itself collects.
  • vin length (17) is an inference, not a VRTVPD2-stated rule. The form gives no explicit length constraint on "VIN / Chassis No."; 17 is the worldwide ISO 3779 standard already used for every other vehicle-VIN field in this registry (e.g. de/kba/vehicle-registration, us/ca/dmv/vehicle-registration-renewal). Flagged as inference-by-analogy, not an equally well-sourced figure as the rest of the schema — the same discipline recorded in de/kba/vehicle-registration's own VERIFICATION.md.
  • vehicleVersion optionality is inferred, not stated. VRTVPD2 marks some fields "(if applicable)" or "(if available)" explicitly (VAT number, email, website) but not "Version" — this schema treats it as optional anyway, since not every vehicle carries a distinct trim/version designation, rather than assuming the absence of an annotation means strictly required.
  • foreignRegistrationNumber's requiredWhen vehicleCondition == used gate is a logical inference, not a rule stated on the form itself (which has no "if applicable" note on this box). A brand-new vehicle being registered for the first time anywhere would have no prior foreign registration to cite; a used, previously-registered import would. Flagged as a derived gate, not a literal source quote.
  • No live NCTS/Revenue transaction was tested. VRTVPD2 is a paper form handed in, in person, at a physical NCTS inspection appointment alongside a real vehicle — there is no online submission channel to drive (unlike the authorised-trader path, which is ROS/login-gated and out of scope here regardless). This is the same physical/in-person constraint recorded for us/fl/doh/birth-certificate-request and ie/dttas/driving-licence-renewal. A worked walkthrough with representative mock values is given below and in conformance/ie/revenue/vehicle-registration-tax-vrt/1.0.0/ in place of a live test run.
  • Scope narrowed to the private-importer channel only, per the catalog candidate's own note — the authorised-trader channel (Form VRTVPD1 via ROS) is a distinct, login-gated flow deliberately out of scope, the same boundary drawn around in/mca/company-incorporation-spice-plus and in/mha/evisa-etourist.

Worked example (mock data, not a live submission)

Scenario: a private individual importing a used car purchased from a motor dealer in Great Britain, declaring it at an NCTS centre.

| Field | Mock value | |---|---| | importerType | private_individual | | vehicleCondition | used | | importOrigin | great_britain | | vin | WBA3A5C50DF123456 | | foreignRegistrationNumber | LM19 XYZ | | make | BMW | | model | 3 Series | | vehicleVersion | 320d SE | | sellerType | motor_dealer | | sellerName | Northgate Motors Ltd | | sellerAddress | 14 Northgate Road, Leeds, LS1 4AB, United Kingdom | | sellerContactNumber | +44 113 496 0000 | | sellerVatNumber | GB123456789 | | sellerEmail | sales@northgatemotors.example | | sellerWebsite | www.northgatemotors.example | | purchasePriceIncludingVat | 18500 | | vatAmount | 3083.33 | | dateOfSaleOrPurchase | 2026-06-02 | | dateOfEntryIntoState | 2026-06-10 | | declarantName | MAIREAD WALSH | | declarationDate | 2026-06-16 | | declarantPpsnOrRevenueCustomerNumber | 1234567TA |

Walking this data through the modelled steps[]: importerType is private_individual, so eligibility_and_vehicle_facts falls through to vehicle_details (no exit triggered) → seller_details → third_party_importer (left blank — no third party involved, all fields optional and correctly not required in this scenario) → purchase_and_entry_details, where vatAmount is required and supplied because sellerType is motor_dealer, not private_individual → declaration, the final step. vehicleCondition: used correctly requires foreignRegistrationCertificate and co2AndNoxEmissionsConfirmation in documents[]; importOrigin: great_britain correctly requires customsDeclarationMrn. This is a self-consistency check of the schema's own branching and conditional-requirement logic (also run mechanically — see conformance/ie/revenue/vehicle-registration-tax-vrt/1.0.0/), not a substitute for a live NCTS transaction — see the honesty flag above.

Path to verified

  1. Obtain a real (or realistically complete) VRT declaration packet from a past private import to confirm the field set end-to-end against an actual NCTS-accepted submission.
  2. Resolve the exact document-freshness/format rules NCTS applies at individual centres (some detail on addressProof and ppsnEvidence is drawn from the ncts.ie FAQ rather than a Revenue-published manual).
  3. Add the authorised-trader channel (Form VRTVPD1 via ROS) as a sibling document once a ROS test/sandbox credential is available, mirroring how this schema's importerType eligibility gate already anticipates that branch.
  4. Consider modelling the OMSP/CO2/NOx input data (not the tax computed from it) if a future companion "VRT estimate" schema or tool is scoped.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Office of the Revenue Commissioners or any government. The authoritative source is always the live government form and its official instructions.