Revenue eBrief No. 019/19
31 January 2019
Vehicle Registration Tax
The Tax and Duty Manual 'VRT Manual Section 1: VRT Registration Procedures and Processes' has been updated with the following changes, with effect from 1 January 2019:
- insertion of a table displaying the revised Category A rates of VRT due on diesel fuelled vehicles (section 1.2.3)
- revision of the definition of CO2 emissions taking into account two new methods of measurement of CO2 emissions: The World Harmonised Light Vehicle Testing Procedure (WLTP) and the EU CO2MPAS correlation tool (section 1.6.1).