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Finance Act 2008
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Amendment of section 132 (charge of excise duty) of Finance Act 1992.

79.— (1) Section 132 of the Finance Act 1992 is amended in subsection (3)—

(a) by substituting the following for paragraphs (a), (aa) and (b):

“(a) in case the vehicle the subject of the registration or declaration concerned is a category A vehicle—

(i) by reference to the Table to this subsection, or

(ii) where—

(I) the level of CO2 emissions cannot be confirmed by reference to the relevant EC type-approval certificate or EC certificate of conformity, and

(II) the Commissioners are not satisfied of the level of CO 2 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 the Table to this subsection of the value of the vehicle or €720, whichever is the greater,”,

and

(b) by inserting the following Table after paragraph (f):

“TABLE

CO 2 Emissions (CO 2g/km)

Percentage payable of the value of the vehicle

0g/km up to and including 120g/km

14% or €280 whichever is the greater

More than 120g/km up to and including 140g/km

16% or €320 whichever is the greater

More than 140g/km up to and including 155g/km

20% or €400 whichever is the greater

More than 155g/km up to and including 170g/km

24% or €480 whichever is the greater

More than 170g/km up to and including 190g/km

28% or €560 whichever is the greater

More than 190g/km up to and including 225g/km

32% or €640 whichever is the greater

More than 225g/km

36% or €720 whichever is the greater

”.

(2) This section comes into effect on 1 July 2008.