Cars first registered from 1 January 2027 get a 271 plate; those registered from 1 July to 31 December 2026 get 262. A 271 plate shows a newer registration year at resale. Budget 2027 proposes a one percentage point VRT rise for CO2 bands 3–20 from 1 January 2027 in the published Finance (No.2) Bill 2026, not yet enacted.
Direct answer updated 28 October 2026. Earlier guide published 28 October 2026.
Primary sources: S.I. No. 452 of 2013: registration plate periods · Department of Finance: Finance (No.2) Bill 2026
If you’re buying a new car around Christmas, the date it is registered decides its plate. Sign in December and take a car registered on 31 December 2026 and it is a 262. Wait a few days and the same car is a 271. That one digit stays with the car for life, so it is worth understanding before you pick a delivery date. It is not the only thing that changes on 1 January, though, and it should not be the only thing you weigh up when deciding on the best time to buy a car in Ireland.
When does the 271 plate start?
Irish registration plates show the year a car was first brought into use, followed by a 1 or a 2 for the half of the year. Under S.I. No. 452 of 2013, the regulations that set the plate format, a car first brought into use from 1 January to 30 June gets a 1, and one first brought into use from 1 July to 31 December gets a 2. Citizens Information explains the same system as two registration periods each year.
| Plate | First registered |
|---|---|
| 261 | 1 January to 30 June 2026 |
| 262 | 1 July to 31 December 2026 |
| 271 | 1 January to 30 June 2027 |
So the 271 plate starts on 1 January 2027 and runs to 30 June 2027, when the 272 period begins. The plate follows the date the car is first brought into use, not the date you agree the deal. If you are importing a used car, check with Revenue how the year applies to that car rather than assuming it will get a 271 plate.
262 vs 271: does the plate affect resale value?
A 271 plate tells every future buyer the car is from 2027. A car registered on 31 December 2026 shows 2026, even though it is only days older. When someone compares two otherwise similar cars a few years from now, the newer registration year can count in its favour at resale.
We are not going to put a percentage on that. The year on the plate is one factor alongside mileage, condition, service history and specification, and how much it matters depends on the car and the market at the time you sell. To see how values move with age for a particular make and model, use our car depreciation data, and read our guide on which cars hold their value.
The flip side: if you keep cars for a long time, the plate year matters less to you than the price you pay and how the car suits you.
Dealer deals in December vs January
You will see offers advertised in both months, and we have no reliable figures to say one month is cheaper than the other. What matters is the deal in front of you.
- Get written quotes for the same model, trim and options, so you are comparing like with like.
- Ask for the total on-the-road price, including VRT and delivery charges.
- Ask which date the car will be registered, and get it in writing. That date sets the plate.
- If a December offer depends on registering before 1 January, weigh the saving against the older plate year.
If you are financing, read our guide to HP vs PCP and use the car finance calculator to compare repayments.
VRT changes from 1 January 2027 (new and imported cars)
Budget 2027 proposes that, from 1 January 2027, Category A VRT rates for CO2 bands 3 to 20 (cars over 80g/km) rise by one percentage point, bands 1 and 2 stay the same, and EV VRT relief is extended to 31 December 2028. These measures are in the Finance (No.2) Bill 2026, which the Department of Finance has published but which is still pending enactment by the Oireachtas, so check the final law and Revenue’s guidance before relying on it.
Our guide to the 2026 and proposed 2027 VRT rates has the full band table, and the VRT calculator estimates VRT at current rates.
Used-car prices around January
The plate change does not reset used-car prices on a set date, and we will not guess at a January rise or fall. For context, the Motorly market index for the week of 26 October 2026 (calculated 28 October 2026) showed a median asking price of €24,950 across 12,000 sampled active adverts. Those are advertised prices, not confirmed sale prices.
Check the market index again nearer the time you buy, and check a used car’s price against similar cars before you make an offer.
Motor tax: did Budget 2027 change it?
Motor tax is a separate annual charge from VRT. Did Budget 2027 change motor tax? Our motor tax guide covers the current rates by CO2 band.
Checklist: buying a car this December or January
- Decide how much the plate year matters to you, given how long you plan to keep the car.
- Ask the dealer for the registration date in writing.
- Get the total price, including VRT and delivery, for each car you are considering.
- Compare like-for-like quotes from more than one dealer.
- For a car in CO2 bands 3 to 20 registered from 1 January 2027, allow for the proposed VRT change if the Finance Bill is enacted as published.
- Value your current car before you discuss a trade-in.
- If you would rather sell privately, read how to sell your car for the best price.
- Buying used? Compare the asking price with similar cars before you make an offer.
Sources and checks
S.I. No. 452 of 2013, Vehicle Registration (Identification Marks) Regulations 2013; Department of Finance: Finance (No.2) Bill 2026; Minister Harris’s Budget 2027 statement. Checked 28 October 2026.