VRT manual update

Mar 15, 2021

The Vehicle Registration Tax Manual Section 3 - Repayment schemes and procedures for processing repayment claims is updated. Section 3.4 - Electric vehicles including motorcycles – now reflects changes in Finance Act 2020. A new section, Section 5.6.3 – Removal to Great Britain or Northern Ireland – reflects changes following the end of the Brexit transition period. The section on Leasing/Hire/School of Motoring has been removed as claims for the relief described are no longer accepted. See eBrief No. 045/21 for further details.