Vehicle Registration Tax Manual Part 1A - Vehicle Classification and Tax Categories

Sep 18, 2026

Uploaded by Grenda

Vehicle Registration Tax Manual Part 1A explains how Revenue classifies vehicles to ensure correct VRT is collected during registration and taxation. It covers the legislative basis, the mapping between revenue VRT categories and EU type-approval categories, and detailed vehicle category groupings including bodywork codes and non-standard vehicles. It also addresses how VAT is declared and paid for new and used vehicles, outlines type-approval requirements and conformity procedures, and summarizes related processes for specific vehicle presentations.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages29

Reading Time1 h 13 min

AccessFree to download

Executive Summary

Legislation

Classification of Vehicles

Vehicle Categories

Bodywork Codes and Body Types

VRT Categories, EU Categories and Tax

Non-standard Vehicles

Buses

Motor Caravans/Motor Homes

Hearses

Quadricycles

Ambulances

Re-built Passenger Vehicles

Kit Cars

"Q" Registered Vehicles

Basis of VRT Charge

VRT Categories A and B

Other VRT Category Vehicles

Declaration and Payment of VAT for New and Used Vehicles

Payment of VAT

VAT-registered persons

Date of Supply

Value for VAT Purposes

Vehicles not regarded as means of transport for VAT purposes

Vehicles that are "not new" for VAT purposes

Vehicles from outside the EU

Type-Approval

Type-Approval and CO2

Nitrogen Oxide (NOx) Emissions

Certificate of Conformity

Procedure at Registration

Declaration by an Authorised Person

Declaration by a Private Individual/Dealer at the NCTS Centre

"Export" Vehicles from the UK

Exempt/End-of-Series Vehicles

EU Classification of Vehicles

Process for vehicles presented as N1 since 31 July 2018

Vehicle Registration Tax Manual Part 1A Vehicle Classification and Tax Categories Document last reviewed August 2026 The information in this document is provided as a guide only and is not professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every case. Table of Contents 1 Executive Summary ...........................................................................................4 2 Legislation .........................................................................................................4 3 Classification of Vehicles ...................................................................................5 4 Vehicle Categories .............................................................................................6 4.1 Bodywork Codes and Body Types...................................................................7 4.2 VRT Categories, EU Categories and Tax..........................................................8 4.3 Non-standard Vehicles ................................................................................. 12 4.3.1 Buses.......................................................................................................... 12 4.3.2 Motor Caravans/Motor Homes .................................................................13 4.3.3 Hearses ...................................................................................................... 13 4.3.4 Quadricycles .............................................................................................. 13 4.3.5 Ambulances ............................................................................................... 14 4.3.6 Re-built Passenger Vehicles ....................................................................... 15 4.3.7 Kit Cars ....................................................................................................... 16 4.3.8 "Q" Registered Vehicles ............................................................................. 16 5 Basis of VRT Charge ......................................................................................... 17 5.1 VRT Categories A and B ................................................................................ 17 5.2 Other VRT Category Vehicles........................................................................ 17 6 Declaration and Payment of VAT for New and Used Vehicles ........................18 6.1 Payment of VAT ............................................................................................ 18 6.2 VAT-registered persons ................................................................................ 18 6.3 Date of Supply .............................................................................................. 19 6.4 Value for VAT Purposes ................................................................................ 19 6.5 Vehicles not regarded as means of transport for VAT purposes ..................19 6.6 Vehicles that are "not new" for VAT purposes .............................................19 6.7 Vehicles from outside the EU .......................................................................20 7 Type-Approval .................................................................................................21 7.1 Type-Approval and CO2 ................................................................................21 7.2 Nitrogen Oxide (NOx) Emissions...................................................................22 7.3 Certificate of Conformity ..............................................................................22 7.4 Procedure at Registration.............................................................................22 7.4.1 Declaration by an Authorised Person ........................................................22 7.4.2 Declaration by a Private Individual/Dealer

FAQs

How are vehicles classified for VRT purposes when registering and taxing vehicles?

Revenue classifies vehicles into specific categories to ensure the correct tax is collected. The categories are generally mapped to vehicle categories in EU type-approval legislation.

Which legislation provisions apply to Vehicle Registration Tax Manual Part 1A?

The manual lists multiple Irish legislative instruments, including Part II, Chapter IV of the Finance Act 1992, and the Vehicle Registration and Taxation Regulations from 1992 onward, plus the key EU regulation on type-approval, Regulation (EU) 2018/858.

What does the manual cover regarding VAT for new and used vehicles?

It outlines how VAT is paid, who must be VAT-registered, relevant dates of supply and VAT value calculations, treatment of certain vehicles not regarded as transport for VAT purposes, the meaning of "not new" for VAT purposes, and VAT handling for vehicles from outside the EU.

Sep 18, 2026

Uploaded by Grenda