Revenue eBrief No. 045/21
08 March 2021
Vehicle Registration Tax Manual Section 3
Vehicle Registration Tax Manual Section 3 - Repayment schemes and procedures for processing repayment claims – has been updated as follows:
- A section on Leasing/Hire/School of Motoring has been removed as claims for the relief described are no longer accepted
- Section 3.4 – Electric vehicles including motorcycles – has been updated to reflect changes in Finance Act 2020
- Section 5.6.3 – Removal to Great Britain or Northern Ireland – has been inserted to reflect changes following the end of the Brexit transition period.