Finance Act 2019

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

50. (1) 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—

(i) in respect of the CO₂ emissions of the vehicle—

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

(II) where—

(A) 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

(B) 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 €720, whichever is the greater,

and

(ii) in respect of the NO_x emissions of the vehicle—

(I) by reference to—

(A) Table 2 to this subsection, and

(B) the unit of measurement used in the relevant EC type-approval certificate, EC certificate of conformity, vehicle registration certificate issued in another Member State or other document produced in support of the declaration for registration, as the case may be,

subject to a maximum of €4,850 in respect of vehicles designed to use heavy oil as a propellant and €600 in respect of all other vehicles, or

(II) where—

(A) the level of NO_x 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

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

at the rate €4,850 in respect of vehicles designed to use heavy oil as a propellant and €600 in respect of all other vehicles.”,

(b) by deleting paragraph (aa),

(c) by deleting Table 1 to that subsection,

(d) by designating Table 2 to that subsection as Table 1 to that subsection, and

(e) by inserting the following Table after Table 1 (as that table has been designated under paragraph (d)):

“Table 2

”.

(2) Subsection (1) shall come into operation on 1 January 2020.