Motor Vehicle (Duties and Licences) (No. 2) Act 2008

Amendment of Part II of Schedule to Act of 1952.

4.— Part II of the Schedule (as amended by the Act of 2008) to the Act of 1952 is amended—

(a) in paragraph 1 by substituting for the definition of “CO2 emissions” (inserted by section 5(a) of the Act of 2008) the following:

“ ‘ CO 2 emissions ’ has the same meaning as it has in section 130 (as amended by section 78 of the Finance Act 2008 ) of the Finance Act 1992 ;”,


(b) by substituting the following paragraph for paragraph 5:

“5. Where the applicant for a licence under section 1 of this Act satisfies the licensing authority that the vehicle in respect of which the licence is sought was constructed more than 30 years prior to the commencement of the period in respect of which the licence is sought, the annual rate of duty shall, notwithstanding Part I of this Schedule, be—

(a) €22 where, apart from this paragraph, paragraph 1 of Part I of this Schedule would apply to the vehicle, and

(b) €48 in respect of any other vehicle.”.