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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.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/vehicle-registration-tax-manual-part-1a-vehicle-classification-and-tax-categories/296458/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/vehicle-registration-tax-manual-part-1a-vehicle-classification-and-tax-categories/296458.png","ImageObject",300,407,{"name":92,"@type":93},"Grenda","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-05","2026-09-18",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",11,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"How are vehicles classified for VRT purposes when registering and taxing vehicles?","Question",{"text":113,"@type":114},"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.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"Which legislation provisions apply to Vehicle Registration Tax Manual Part 1A?",{"text":118,"@type":114},"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.",{"name":120,"@type":111,"acceptedAnswer":121},"What does the manual cover regarding VAT for new and used vehicles?",{"text":122,"@type":114},"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.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},296458,1789732466,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145,"preview_page_count":4},7971474921005,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Vehicle Registration Tax  \nManual Part 1A  \nVehicle Classification and Tax Categories  \nDocument last reviewed August 2026  \nThe 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.  \nTable of Contents  \n1 Executive Summary ...........................................................................................4  \n2 Legislation .........................................................................................................4  \n3 Classification of Vehicles ...................................................................................5  \n4 Vehicle Categories .............................................................................................6  \n4.1 Bodywork Codes and Body Types...................................................................7  \n4.2 VRT Categories, EU Categories and Tax..........................................................8  \n4.3 Non-standard Vehicles ................................................................................. 12  \n4.3.1 Buses.......................................................................................................... 12  \n4.3.2 Motor Caravans/Motor Homes .................................................................13  \n4.3.3 Hearses ...................................................................................................... 13  \n4.3.4 Quadricycles .............................................................................................. 13  \n4.3.5 Ambulances ............................................................................................... 14  \n4.3.6 Re-built Passenger Vehicles ....................................................................... 15  \n4.3.7 Kit Cars ....................................................................................................... 16  \n4.3.8 \"Q\" Registered Vehicles ............................................................................. 16  \n5 Basis of VRT Charge ......................................................................................... 17  \n5.1 VRT Categories A and B ................................................................................ 17  \n5.2 Other VRT Category Vehicles........................................................................ 17  \n6 Declaration and Payment of VAT for New and Used Vehicles ........................18  \n6.1 Payment of VAT ............................................................................................ 18  \n6.2 VAT-registered persons ................................................................................ 18  \n6.3 Date of Supply .............................................................................................. 19  \n6.4 Value for VAT Purposes ................................................................................ 19  \n6.5 Vehicles not regarded as means of transport for VAT purposes ..................19  \n6.6 Vehicles that are \"not new\" for VAT purposes .............................................19  \n6.7 Vehicles from outside the EU .......................................................................20  \n7 Type-Approval .................................................................................................21  \n7.1 Type-Approval and CO2 ................................................................................21  \n7.2 Nitrogen Oxide (NOx) Emissions...................................................................22  \n7.3 Certificate of Conformity ..............................................................................22  \n7.4 Procedure at Registration.............................................................................22  \n7.4.1 Declaration by an Authorised Person ........................................................22  \n7.4.2 Declaration by a Private Individual/Dealer ","cbCaioHuFJNiJNnH","https://ap.wps.com/l/cbCaioHuFJNiJNnH","pdf",3928984,29,"English","# Executive Summary\n# Legislation\n# Classification of Vehicles\n# Vehicle Categories\n## Bodywork Codes and Body Types\n## VRT Categories, EU Categories and Tax\n## Non-standard Vehicles\n### Buses\n### Motor Caravans/Motor Homes\n### Hearses\n### Quadricycles\n### Ambulances\n### Re-built Passenger Vehicles\n### Kit Cars\n### \"Q\" Registered Vehicles\n# Basis of VRT Charge\n## VRT Categories A and B\n## Other VRT Category Vehicles\n# Declaration and Payment of VAT for New and Used Vehicles\n## Payment of VAT\n## VAT-registered persons\n## Date of Supply\n## Value for VAT Purposes\n## Vehicles not regarded as means of transport for VAT purposes\n## Vehicles that are \"not new\" for VAT purposes\n## Vehicles from outside the EU\n# Type-Approval\n## Type-Approval and CO2\n## Nitrogen Oxide (NOx) Emissions\n## Certificate of Conformity\n## Procedure at Registration\n### Declaration by an Authorised Person\n### Declaration by a Private Individual/Dealer at the NCTS Centre\n### \"Export\" Vehicles from the UK\n### Exempt/End-of-Series Vehicles\n# EU Classification of Vehicles\n# Process for vehicles presented as N1 since 31 July 2018","[{\"question\":\"How are vehicles classified for VRT purposes when registering and taxing vehicles?\",\"answer\":\"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.\"},{\"question\":\"Which legislation provisions apply to Vehicle Registration Tax Manual Part 1A?\",\"answer\":\"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.\"},{\"question\":\"What does the manual cover regarding VAT for new and used vehicles?\",\"answer\":\"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.\"}]","Vehicle Registration Tax Manual Part 1A - Vehicle Classification and Tax Categories | PDF",73]