Sections 101 and 106 make an amendment to the definition of crew cabs for VRT proposes. Such cabs have the capacity to act as domestic and commercial work vehicles. This will ensure smaller domestic type crew cabs, currently classified as category C vehicles and liable for flat VRT of €50, will be reclassified as category B vehicles liable for VRT of 13.3%. The Bill also includes an amendment to the definition of "pick-ups" to ensure certain genuine, small pick-up trucks will continue to be correctly classified as category C, not category B. Section 103 confirms the budget change whereby the 30% VRT rate will apply to vehicles exceeding 1900cc.