Finance Act 2020

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

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

(a) by substituting the following subparagraph for subparagraph (i) of paragraph (a):

“(i) in respect of the CO₂ emissions of the vehicle—

(I) in case it is a vehicle in respect of which the level of CO₂ emissions measured in the manner referred to in subparagraph (ii) of paragraph (a) of the definition of CO₂ emissions in section 130 is confirmed by reference to any document produced in support of the declaration for registration, by reference to Table 1 to this subsection,

(II) where—

(A) the level of CO₂ emissions cannot be confirmed by reference to the relevant EC type-approval certificate, EC certificate of conformity or vehicle registration certificate issued in another Member State, and

(B) the Commissioners are not satisfied of the level of CO₂ 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 Table 1 to this subsection of the value of the vehicle or €740, whichever is the greater, or

(III) in case it is a vehicle in respect of which the level of CO₂ emissions measured in the manner referred to in subparagraph (i) or (iii) of paragraph (a), or paragraph (b), of the definition of CO₂ emissions in section 130 is confirmed by reference to any document produced in support of the declaration for registration and the level of CO₂ emissions measured in the manner referred to in subparagraph (ii) of paragraph (a) of that definition is not so confirmed, by reference to Table 1 to this subsection, subject to the modification that the CO₂ emissions for the vehicle shall be adjusted—

(A) in respect of such a vehicle designed to use heavy oil as a propellant, in accordance with the following formula:

X (1.1405) + 12.858, or

(B) in respect of any other such vehicle, in accordance with the following formula:

X (0.9227) + 34.554,

where X is the level of carbon dioxide emissions for the vehicle measured in the manner referred to in subparagraph (i) or (iii) of paragraph (a), or paragraph (b), as the case may be, of the definition of CO₂ emissions in section 130,

and where, in respect of a vehicle, more than one level of carbon dioxide emissions is measured in the manner referred to in a subparagraph or paragraph of the definition of CO₂ emissions in section 130, the highest level of carbon dioxide emissions measured in that manner shall be the CO₂ emissions for the vehicle for the purpose of clause (I) or (III), as the case may be, and”,

(b) by substituting the following Table for Table 1 to that subsection:

“Table 1

”,

and

(c) by substituting the following Table for Table 2 to that subsection:

“Table 2

”.

(2) Subsection (1) shall come into operation on 1 January 2021.