Finance Act 1992 section 135BA

Repayments of amounts of vehicle registration tax in respect of the registration of certain new vehicles

Section 135BA provides for repayments of vehicle registration tax (VRT) where certain new vehicles are registered, offering relief to encourage the purchase of newer, more environmentally friendly vehicles.

• A repayment of VRT is available when a new vehicle is registered, subject to conditions set out by the Revenue Commissioners.
• The relief was introduced by the Finance Act 2010 and subsequently amended by the Finance Acts of 2011 and 2012.
• The repayment applies only to qualifying new vehicles and is intended to support environmental objectives by incentivising lower-emission vehicle purchases.
• Claims for repayment must be made in accordance with the procedures and timeframes specified by the Revenue Commissioners.

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