Finance Act 2011

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

51.— Section 132 of the Finance Act 1992 is amended in subsection (3) by substituting the following for paragraph (d):

“(d) in case it is—

(i) a category C vehicle, or

(ii) a category N1 vehicle that, at the time of manufacture, has less than 4 seats and has a technically permissible maximum laden mass that is greater than 130 per cent of the mass of the vehicle with bodywork in running order,

at the rate of €50, or in case such vehicle is registered on or after 1 May 2011, at the rate of €200,”.