Taxes Consolidation Act, 1997 (Number 39 of 1997)
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PART 11C
Emissions-based Limits on Capital Allowances and Expenses for Certain Road Vehicles
380K Interpretation and general (Part 11C).
(1) Subject to section 380P(1), this Part and not Part 11 shall apply to a vehicle which is a mechanically propelled road vehicle constructed or adapted for the carriage of passengers, other than a vehicle of a type not commonly used as a private vehicle and unsuitable to be so used[2]>, but this Part shall not apply where an allowance for a vehicle is increased under section 285A<[2].
(2) Any reference in this Part to a vehicle in any of the vehicle Categories [3]>A to G<[3][3]>A to F<[3] as set out in the first column of the Table to this subsection is a reference to a vehicle whose CO2 emissions, confirmed by reference to the relevant [4]>EC type approval certificate or EC certificate of conformity,<[4][4]>EC type-approval certificate, EC certificate of conformity or vehicle registration certificate,<[4] are set out in the corresponding entry in the second column of the Table to this subsection.
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TABLE | |
Vehicle Category |
CO2 Emissions (CO2g/km) |
A |
0g/km up to and including 120g/km |
B |
More than 120g/km up to and including 140g/km |
C |
More than 140g/km up to and including 155g/km |
D |
More than 155g/km up to and including 170g/km |
E |
More than 170g/km up to and including 190g/km |
F |
More than 190g/km up to and including 225g/km |
G |
More than 225g/km |
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TABLE | |
Vehicle Category |
CO2 emissions (CO2 g/km) |
A |
0g/km up to and including 120g/km |
B |
more than 120g/km up to and including 140g/km |
C |
more than 140g/km up to and including 155g/km |
D |
more than 155g/km up to and including 170g/km |
E |
more than 170g/km up to and including 190g/km |
F |
more than 190g/km |
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(3) Where the Revenue Commissioners are not satisfied of the level of CO2 emissions relating to a vehicle by reference to any document other than either of the certificates referred to in subsection (2), or where no document has been provided, the vehicle shall, for the purposes of this Part, be treated as if it were a vehicle in [6]>Category G<[6][6]>Category F<[6].
(4) In this Part—
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“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 19809 (as amended) and listed in Annex VIII of Council Directive 70/156/EEC of 6 February 197010 (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;
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“CO2 emissions” means—
(a) in the case of a passenger or light duty vehicle—
(i) unless the matter falls within subparagraph (ii) or (iii), the level of carbon dioxide (CO2) emissions for a vehicle measured in accordance with the provisions of Commission Regulation (EC) 715/2007 of 20 June 20071 and listed in Annex VIII to Council Directive 2007/46/EC of 5 September 20072, or
(ii) in the case of a vehicle in respect of which the certificate of conformity issued on or after 1 September 2018, the level of carbon dioxide (CO2) emissions measured in accordance with Commission Regulation (EU) 1151/2017 of 1 June 20173, or
(iii) the level of carbon dioxide (CO2) emissions for a vehicle measured in accordance with the Commission Regulation referred to in subparagraph (ii) and determined using the correlation tool provided for in Commission Regulation (EU) 1153/2017 of 2 June 20174,
or
(b) in the case of a heavy duty vehicle, the level of carbon dioxide (CO2) emissions measured in accordance with Commission Regulation (EC) 595/2009 of 18 June 20095,
and,
(i) in the case of paragraph (a), displayed in accordance with the provisions of Council Directive 1999/94/EC of 13 December 19996, and
(ii) in the case of paragraph (a) or (b), 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 Union relating to the approximation of the laws of Member States in respect of type-approval for the type of vehicle concerned;
“registration certificate” has the same meaning as in paragraph (c) of Article 2 of Council Directive 1999/37/EC of 29 April 19997.
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“specified amount”, in relation to expenditure incurred on the provision or hiring of a vehicle to which this Part applies, means €24,000, where the expenditure was incurred—
(a) in an accounting period ending on or after 1 January 2007, or
(b) in a basis period for a year of assessment where that basis period ends on or after 1 January 2007.
(5) This Part shall be construed as one with Part 9.
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[1]
Inserted by FA08 s31(1). Applies to expenditure incurred on the provision or hiring of a vehicle on or after 1 July 2008.
[3]
Substituted by FA20 s14(1)(a)(i)(I). Applies to expenditure incurred on or after 1 January 2021 on (a) the provision of a vehicle, or (b) the hiring of a vehicle, except where, prior to that date - (i) the contract for the hire of the vehicle was entered into, and (ii) the first payment required under that contract was made.
[4]
Substituted by FA20 s14(1)(a)(i)(II). Applies to expenditure incurred on or after 1 January 2021 on (a) the provision of a vehicle, or (b) the hiring of a vehicle, except where, prior to that date - (i) the contract for the hire of the vehicle was entered into, and (ii) the first payment required under that contract was made.
[5]
Substituted by FA20 s14(1)(a)(ii). Applies to expenditure incurred on or after 1 January 2021 on (a) the provision of a vehicle, or (b) the hiring of a vehicle, except where, prior to that date - (i) the contract for the hire of the vehicle was entered into, and (ii) the first payment required under that contract was made.
[6]
Substituted by FA20 s14(1)(a)(iii). Applies to expenditure incurred on or after 1 January 2021 on (a) the provision of a vehicle, or (b) the hiring of a vehicle, except where, prior to that date - (i) the contract for the hire of the vehicle was entered into, and (ii) the first payment required under that contract was made.
[7]
Substituted by FA20 s14(1)(a)(iv). Applies to expenditure incurred on or after 1 January 2021 on (a) the provision of a vehicle, or (b) the hiring of a vehicle, except where, prior to that date - (i) the contract for the hire of the vehicle was entered into, and (ii) the first payment required under that contract was made.