Revenue eBrief No. 239/21
30 December 2021
Vehicle Registration Tax Manual - Section 1
The following Vehicle Registration Tax (VRT) Tax and Duty Manuals have been updated to reflect changes in Finance Act 2021.
- VRT Manual Section 1:
- Updates to Section 3.4.2 - Verification of CO2 Emissions.
- VRT Manual Section 1A:
- Updates to Section 4.2 - VRT Categories, EU Categories and Tax.
- VRT Manual Section 1C:
- Updates to Section 8 - Calculating the VRT due on Conversion.
- VRT Manual Section 3:
- Updates to Section 3.4 - Electric vehicles including motorcycles.
- VRT Manual Section 8:
- Updates to Section 3.7.1 – Calculate the CO2 element.
- Updates to Section 4 - Example of a VRT Calculation
- Updates to Section 6 - Calculations for Recently Registered Category A Vehicles
- Updates to Minimum VRT amounts - VRT Category A (M1/N1) in Appendix 2.