Guide · updated 26 August 2026

The VRT statistical code, explained

Behind every VRT figure sits an eight-digit number: the statistical code. It is how Revenue’s valuation system tells a 1.2 Icon from a 1.2 Icon Tech - and picking the wrong one at inspection changes your tax bill. Here is how the codes actually work.

What the code is

Revenue keeps a valuation database of more than 25,000 vehicle versions. Each version - a specific combination of make, model, trim, engine, transmission and body - gets its own statistical code and its own Open Market Selling Price. The code is what the NCTS inspector selects when your car is examined, and it fixes three things at once: the OMSP, the CO2 figure used for the rate band, and therefore most of your VRT.

Why one car can have several codes

Two things surprise importers. First, popular models split into many versions: a single Corolla model year can have a dozen codes, one per trim and gearbox combination, each with a different OMSP. Second, the codes are tied to registration dates - the same version sold across several years appears under different validity windows, precise to the month. That is why a code that works for a June 2020 car returns “no available statistical code” for a November 2020 one: the manufacturer revised the version mid-year.

How to find your code

The practical route: run your registration through the VRT calculator. We identify the car from the UK register, then show you Revenue’s matching versions with their codes - you pick the one whose trim matches the V5C. The code appears in the estimate breakdown, and the same code is what you should see on the VRT receipt at the NCTS centre.

For Japanese imports, the version is identified by the Japanese model code (like DAA-NHP10) stored in Revenue’s “further description” field - details in the Japanese import guide.

If the inspector picks a different code

The inspector’s choice decides the bill, and mistakes happen - trims look alike. If the receipt shows a version that is not your car and the VRT is higher than the estimate for your true version, you can appeal through Revenue’s VRT appeals procedure (you pay first, appeal within 2 months via MyEnquiries). Bring evidence: the V5C, the manufacturer’s spec sheet, and your calculator estimate showing the correct code.