Vehicle Registration Tax

The Tax and Duty Manual on VRT Repayment Schemes and Procedures for Processing Repayment Claims has been updated in section 2 - Leasing, Hire, School of Motoring - to reflect changes introduced by section 38, Finance Act 2018 as follows:

• the relief granted to businesses involved in the leasing or hiring of vehicles and providing instruction in the driving of vehicles under section 134(7) of the Finance Act 1992 has been ceased with effect from 1 January 2019
• claims for vehicles registered up to and including 31 December 2018 must be submitted and approved before 1 April 2019.

11 March 2019