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) Any reference in this Part to a vehicle in any of the vehicle Categories
>A to G< 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 >EC type approval certificate or EC certificate of conformity,< are set out in the corresponding entry in the second column of the Table to this subsection.
CO2 Emissions (CO2g/km)
0g/km up to and including 120g/km
More than 120g/km up to and including 140g/km
More than 140g/km up to and including 155g/km
More than 155g/km up to and including 170g/km
More than 170g/km up to and including 190g/km
More than 190g/km up to and including 225g/km
More than 225g/km
(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
(4) In this Part—
“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;
“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.