Finance Act 2021

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

48. Section 132 of the Finance Act 1992 is amended, in subsection (3), with effect as on and from 1 January 2022, by the substitution of the following Table for Table 1 to that subsection:

“Table 1

CO2 Emissions (CO2 g/km)

Percentage payable of the value of the vehicle

0g/km up to and including 50g/km

7% or €140 whichever is the greater

More than 50g/km up to and including 80g/km

9% or €180 whichever is the greater

More than 80g/km up to and including 85g/km

9.75% or €195 whichever is the greater

More than 85g/km up to and including 90g/km

10.5% or €210 whichever is the greater

More than 90g/km up to and including 95g/km

11.25% or €225 whichever is the greater

More than 95g/km up to and including 100g/km

12% or €240 whichever is the greater

More than 100g/km up to and including 105g/km

12.75% or €255 whichever is the greater

More than 105g/km up to and including 110g/km

13.5% or €270 whichever is the greater

More than 110g/km up to and including 115g/km

15.25% or €305 whichever is the greater

More than 115g/km up to and including 120g/km

16% or €320 whichever is the greater

More than 120g/km up to and including 125g/km

16.75% or €335 whichever is the greater

More than 125g/km up to and including 130g/km

17.5% or €350 whichever is the greater

More than 130g/km up to and including 135g/km

19.25% or €385 whichever is the greater

More than 135g/km up to and including 140g/km

20% or €400 whichever is the greater

More than 140g/km up to and including 145g/km

21.5% or €430 whichever is the greater

More than 145g/km up to and including 150g/km

25% or €500 whichever is the greater

More than 150g/km up to and including 155g/km

27.5% or €550 whichever is the greater

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

30% or €600 whichever is the greater

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

35% or €700 whichever is the greater

More than 190g/km

41% or €820 whichever is the greater

”.