Is VRT a legal tax?

Vehicle Registration Tax or 'VRT' as it's known has been a bone of contention for Irish motorists since it was introduced in 1993.
Originally designed as a replacement for Irish excise duty charges that were no longer possible under the EU single market, VRT is now part and parcel of every car purchase in the Republic of Ireland.
VRT has a direct effect on the 'List Price' of a new vehicle as well as any car (New or Used) being imported from abroad. It's effects don't stop there - as the recent calamity in the used car market demonstrates, VRT has a substantial influence on the residual value of a used car (some 1.9 million of them currently on Irish roads).

Recent Controversy

A recent crackdown by Customs and Revenue officers in the northern counties where a stand-off developed between Customs officials and a Donegal Woman prompted one Irish man to set up a group on Facebook aptly named "

" target="_blank" rel="noopener noreferrer">Ban VRT Now". At the time of writing the group has 11,247 members as well as local political support.