https://www.revenue.ie/en/vrt/calculating-vrt/applying-tax.aspx said:
VRT Category A
VRT Category A is for passenger vehicles, including cars and minibuses. These minibuses cannot carry more than eight people and a driver. These vehicles are generally European category M1. Also included in this category are certain category N1 vehicles which have four or more seats.
The VRT rate is calculated based on the carbon dioxide emissions, plus the nitrogen oxide emissions. The CO2 component is calculated by multiplying the applicable rate by the Open Market Selling Price (OMSP). The NOx levy is calculated separately and then added to the CO2 value to produce the VRT due.
The CO2 element of the tax will be calculated based on WLTP CO2 data for:
new Category A vehicles (passenger cars and SUVs)
and
vehicles which have been previously registered using WLTP CO2 data.
For used vehicles using the NEDC figure to register, the formulae below will be used to calculate a CO2 figure and to assign a CO2 tax band.
For diesel vehicles = (NEDC CO2 figure x 1.1405) + 12.858.
For other than diesel vehicles = (NEDC CO2 figure x 0.9227) + 34.554.
The table below shows the VRT rates which will apply from 1 January 2022 to vehicles based on the WLTP CO2 or the calculated CO2.
0g/km up to and including 50g/km 7% or €140 whichever is the greater
More than 50g/km up to and including 80g/km 9% or €180 whichever is the greater
More than 80g/km up to and including 85g/km 9.75% or €195 whichever is the greater
More than 85g/km up to and including 90g/km 10.5% or €210 whichever is the greater
More than 90g/km up to and including 95g/km 11.25% or €225 whichever is the greater
More than 95g/km up to and including 100g/km 12% or €240 whichever is the greater
More than 100g/km up to and including 105g/km 12.75% or €255 whichever is the greater
More than 105g/km up to and including 110g/km 13.5% or €270 whichever is the greater
More than 110g/km up to and including 115g/km 15.25% or €305 whichever is the greater
More than 115g/km up to and including 120g/km 16% or €320 whichever is the greater
More than 120g/km up to and including 125g/km 16.75% or €335 whichever is the greater
More than 125g/km up to and including 130g/km 17.5% or €350 whichever is the greater
More than 130g/km up to and including 135g/km 19.25% or €385 whichever is the greater
More than 135g/km up to and including 140g/km 20% or €400 whichever is the greater
More than 140g/km up to and including 145g/km 21.5% or €430 whichever is the greater
More than 145g/km up to and including 150g/km 25% or €500 whichever is the greater
More than 150g/km up to and including 155g/km 27.5% or €550 whichever is the greater
More than 155g/km up to and including 170g/km 30% or €600 whichever is the greater
More than 170g/km up to and including 190g/km 35% or €700 whichever is the greater
More than 190g/km 41% or €820