Finance Act 2018

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Amendment of section 132 of Finance Act 1992 (charge of excise duty)

37. Section 132 of the Finance Act 1992 is amended in subsection (3)—

(a) by substituting the following paragraph for paragraph (a):

“(a) in case the vehicle the subject of the registration or declaration concerned is a Category A vehicle (other than a vehicle that is a hybrid electric vehicle or a plug-in hybrid electric vehicle) designed to use heavy oil as a propellant—

(i) by reference to Table 1 to this subsection, or

(ii) where—

(I) the level of CO2 emissions cannot be confirmed by reference to the relevant EC type-approval certificate or EC certificate of conformity, and

(II) the Commissioners are not satisfied of the level of CO2 emissions by reference to any other document produced in support of the declaration for registration,

at the rate of an amount equal to the highest percentage specified in Table 1 to this subsection of the value of the vehicle or €740, whichever is the greater,”,

(b) by inserting the following paragraph after paragraph (a):

“(aa) in case the vehicle the subject of the registration or declaration concerned is a Category A vehicle other than a vehicle charged under paragraph (a)—

(i) by reference to Table 2 to this subsection, or

(ii) where—

(I) the level of CO2 emissions cannot be confirmed by reference to the relevant EC type-approval certificate or EC certificate of conformity, and

(II) the Commissioners are not satisfied of the level of CO2 emissions by reference to any other document produced in support of the declaration for registration,

at the rate of an amount equal to the highest percentage specified in Table 2 to this subsection of the value of the vehicle or €720, whichever is the greater,”,

and

(c) by—

(i) designating the Table to subsection (3) as Table 2 to that subsection, and

(ii) inserting the following Table before Table 2:

“Table 1

”.