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.