Revenue eBrief No. 191/20

20 October 2020

Vehicle Registration Tax Manual - Section 1

The VRT Manual Section 1 has been re-structured into four manuals as follows:

The purpose of this re-structuring is to improve ease of access for customers and Revenue staff. Other updates to the manuals include:

  • Information on the new NOx charge as introduced on 1 January 2020 (Manual 1 – para. 3.4.3 and Manual 1A – para. 4.2)
  • Amendments to the definition of Suitably Qualified Individuals (Manual 1C – para. 6.2).