Finance Act 2020

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Amendment of Part 11C of Principal Act (emissions-based limits on capital allowances and expenses for certain road vehicles)

14. (1) The Principal Act is amended in Part 11C—

(a) in section 380K—

(i) in subsection (2) —

(I) by substituting “A to F” for “A to G”, and

(II) by substituting “EC type-approval certificate, EC certificate of conformity or vehicle registration certificate,” for “EC type approval certificate or EC certificate of conformity,”,

(ii) by substituting the following Table for the Table to subsection (2):

“TABLE

”,

(iii) in subsection (3), by substituting “Category F” for “Category G”, and

(iv) in subsection (4), by substituting the following definitions for the definition of “CO₂ emissions”:

“‘CO₂ emissions’ means—

(a) in the case of a passenger or light duty vehicle—

(i) unless the matter falls within subparagraph (ii) or (iii), the level of carbon dioxide (CO₂) emissions for a vehicle measured in accordance with the provisions of Commission Regulation (EC) 715/2007 of 20 June 2007⁴ and listed in Annex VIII to Council Directive 2007/46/EC of 5 September 2007⁵ , or

(ii) in the case of a vehicle in respect of which the certificate of conformity issued on or after 1 September 2018, the level of carbon dioxide (CO₂) emissions measured in accordance with Commission Regulation (EU) 1151/2017 of 1 June 2017⁶ , or

(iii) the level of carbon dioxide (CO₂) emissions for a vehicle measured in accordance with the Commission Regulation referred to in subparagraph (ii) and determined using the correlation tool provided for in Commission Regulation (EU) 1153/2017 of 2 June 2017⁷ ,

or

(b) in the case of a heavy duty vehicle, the level of carbon dioxide (CO₂) emissions measured in accordance with Commission Regulation (EC) 595/2009 of 18 June 2009⁸ ,

and,

(i) in the case of paragraph (a), displayed in accordance with the provisions of Council Directive 1999/94/EC of 13 December 1999⁹ , and

(ii) in the case of paragraph (a) or (b), contained in the relevant EC type-approval certificate or EC certificate of conformity or any other appropriate documentation which confirms compliance with any measures taken to give effect in the State to any act of the European Union relating to the approximation of the laws of Member States in respect of type-approval for the type of vehicle concerned;

‘registration certificate’ has the same meaning as in paragraph (c) of Article 2 of Council Directive 1999/37/EC of 29 April 1999¹⁰ .”,

(b) in section 380L, in subsections (3)(c), (4)(c), (5)(a)(III) and (6)(c), by substituting “D, E or F” for “D, E, F or G” in each place, and

(c) in section 380M(c), by substituting “D, E or F” for “D, E, F or G”.

(2) Subsection (1) shall apply to expenditure incurred on or after 1 January 2021 on—

(a) the provision of a vehicle, or

(b) the hiring of a vehicle, except where, prior to that date—

(i) the contract for the hire of the vehicle was entered into, and

(ii) the first payment required under that contract was made.

⁴ OJ No. L171, 29.6.2007, p.1

⁵ OJ No. L263, 9.10.2007, p.1

⁶ OJ No. L175, 7.7.2017, p.1

⁷ OJ No. L175, 7.7.2017, p.679

⁸ OJ No. L188, 18.7.2009, p.1

⁹ OJ No. L12, 18.1.2000, p.16

¹⁰ OJ No. L138, 1.6.1999, p.57