Motor Vehicle (Duties and Licences) Act 2008

Amendment of Part II of Schedule to Act of 1952.

5.— Part II of the Schedule (as amended by the Act of 2004) to the Act of 1952 is amended—

(a) in paragraph 1 after the definition of “bicycle” by inserting the following:

“ ‘category A vehicle’ has the same meaning as it has in section 130 (as amended by section 6 of the Finance (No. 2) Act 1992 ) of the Finance Act 1992 ;

‘CO2 emissions’ means the level of carbon dioxide (CO2) emissions for a vehicle measured in accordance with the provisions of Council Directive 80/1268/EEC of 16 December 1980 (as amended) and listed in Annex VIII to Council Directive 70/156/EEC of 6 February 1970 (as amended) and 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 Communities relating to the approximation of the laws of Member States in respect of type-approval for the type of vehicle concerned;

‘ new vehicle ’ has the same meaning as it has in section 133 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, be—

(i) €21 where, apart from this paragraph, paragraph 1 of Part I would apply to the vehicle, and

(ii) €46 in respect of any other vehicle.”.