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Vehicle registration tax (Ireland)
・ Vehicle regulation
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Vehicle registration tax (Ireland) : ウィキペディア英語版
Vehicle registration tax (Ireland)

Vehicle registration tax or VRT is a tax that must be paid in Ireland when registering a motor vehicle.
The tax is paid to the Revenue in two ways:
*VRT is included in the retail price of a new motor vehicle purchased from a dealership
*The tax is paid by the owner of a motor vehicle imported from abroad upon applying for registration (subject to exemptions, below).
The vehicle must be presented at a National Car Test centre within 30 days of importation into Ireland.〔http://www.revenue.ie/en/online/vrt-calculator.html〕
==Calculation==

VRT is calculated as a percentage of the open market selling price (OMSP) of the vehicle. The OMSP is the "expected retail price" and includes all taxes (Including VAT) previously paid in the state.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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