Finance Act 2024
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Amendment of section 132 of Finance Act 1992 (charge of excise duty) | ||||||||
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76. (1) Section 132 (3) of the Finance Act 1992 is amended— | ||||||||
(a) by the substitution of the following paragraph for paragraph (c): | ||||||||
“(c) in case it is a category B vehicle— | ||||||||
(i) in case it is a vehicle in respect of which the level of CO2 emissions measured in the manner referred to in subparagraph (ii) of paragraph (a) of the definition of “CO2 emissions” in section 130 is confirmed by reference to any document produced in support of the declaration for registration, by reference to Table 3 to this subsection, | ||||||||
(ii) where— | ||||||||
(I) the level of CO2 emissions cannot be confirmed by reference to the relevant EC type-approval certificate, EC certificate of conformity or vehicle registration certificate issued in another Member State, 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 3 to this subsection of the value of the vehicle or €266, whichever is the greater, or | ||||||||
(iii) in case it is a vehicle in respect of which the level of CO2 emissions measured in the manner referred to in subparagraph (i) or (iii) of paragraph (a), or paragraph (b), of the definition of “CO2 emissions” in section 130 is confirmed by reference to any document produced in support of the declaration for registration and the level of CO2 emissions measured in the manner referred to in subparagraph (ii) of paragraph (a) of that definition is not so confirmed, by reference to Table 3 to this subsection, subject to the modification that the CO2 emissions for the vehicle shall be adjusted— | ||||||||
(I) in respect of such a vehicle designed to use heavy oil as a propellant, in accordance with the following formula: | ||||||||
X(0.9498) + 41.539, | ||||||||
or | ||||||||
(II) in respect of any other such vehicle, in accordance with the following formula: | ||||||||
X(1.0105) + 18.335, | ||||||||
where X is the level of carbon dioxide emissions for the vehicle measured in the manner referred to in subparagraph (i) or (iii) of paragraph (a), or paragraph (b), as the case may be, of the definition of “CO2 emissions” in section 130, | ||||||||
and where, in respect of a vehicle, more than one level of carbon dioxide emissions is measured in the manner referred to in a subparagraph or paragraph of the definition of “CO2 emissions” in section 130, the highest level of carbon dioxide emissions measured in that manner shall be the CO2 emissions for the vehicle for the purpose of subparagraph (i) or (iii), as the case may be,”, | ||||||||
(b) by the substitution of the following paragraph for paragraph (d): | ||||||||
“(d) in case it is— | ||||||||
(i) a category C vehicle, or | ||||||||
(ii) a vehicle that, at all stages of manufacture, is classified as a category N1 vehicle with less than 4 seats and— | ||||||||
(I) has at any stage of manufacture, a technically permissible maximum laden mass that is greater than 130 per cent of the mass of the vehicle with bodywork in running order, or | ||||||||
(II) is an electric vehicle that has, at any stage of manufacture, a technically permissible maximum laden mass that is greater than 125 per cent of the mass of the vehicle with bodywork in running order, | ||||||||
at the rate of €200,”, | ||||||||
and | ||||||||
(c) by inserting the following Table after Table 2 to that subsection: | ||||||||
“Table 3 | ||||||||
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”. | ||||||||
(2) Subsection (1)(b) shall come into operation on 1 January 2025. | ||||||||
(3) Subsection (1)(a) and (c) shall come into operation on 1 July 2025. |