Finance Act 2018

48 CO₂ emissions figures etc U.K.

(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended in accordance with subsections (2) to (5).

(2) In paragraph 1A(2) (meaning of “light passenger vehicle”), at the end insert “ or, as the case may be, within Category M1 of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver's seat) ”.

(3) In paragraph 1G(1) (meaning of “EU certificate of conformity”), for “issued by a manufacturer under any provision of the law of a Member State implementing Article 6 of Council Directive 70/156/EEC, as amended” substitute “ within the meaning of Council Directive 70/156/EEC or Directive 2007/46/EC of the European Parliament and of the Council of 5 September 2007 ”.

(4) In paragraph 1GA (vehicles to which Part 1AA applies etc)—

(a) in sub-paragraph (2), for “has the meaning given by paragraph 1A(2)” substitute “ means a vehicle within Category M1 of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of passengers and comprising no more than 8 seats in addition to the driver's seat) ”,

(b) omit sub-paragraph (3)(a),

(c) for sub-paragraph (3)(d) substitute—

“(d) paragraph 1G(2) (meaning of “UK approval certificate”).”, and

(d) after sub-paragraph (3) insert—

“(4) References in this Part of this Schedule to an “EU certificate of conformity” are to a certificate of conformity within the meaning of Directive 2007/46/EC.

(5) Sub-paragraphs (3) and (4) of paragraph 1A of this Schedule (meaning of “the applicable CO₂ emissions figure”) apply for the purposes of this Part of this Schedule as they apply for the purposes of Part 1A of this Schedule, but—

(a) any reference to an EU certificate of conformity in paragraph 1A(3) or (4) is to be construed in accordance with sub-paragraph (4) of this paragraph, and

(b) for the purpose of determining the applicable CO₂ emissions figure, ignore any WLTP (worldwide harmonised light-duty vehicles test procedures) values specified in an EU certificate of conformity.”

(5) In paragraph 1H(2) (meaning of “light goods vehicle”), at the end insert “ or, as the case may be, within Category N1 of Annex II to Directive 2007/46/EC (vehicle designed and constructed primarily for the carriage of goods and having a maximum mass not exceeding 3.5 tonnes) ”.

(6) In Schedule 2 to VERA 1994 (exempt vehicles), in paragraph 25(4)(b), for “Schedule)” substitute “ Schedule as read with paragraph 1GA(5) of that Schedule) ”.

(7) The amendments made by subsections (2) to (6) have effect in relation to licences taken out on or after 29 November 2017.

(8) ITEPA 2003 is amended in accordance with subsections (9) to (11).

(9) In section 136 (car with a CO₂ emissions figure: post-September 1999 registration)—

(a) after subsection (2) insert—

“(2A) For the purpose of determining the car's CO₂ emissions figure, ignore any WLTP (worldwide harmonised light-duty vehicles test procedures) values specified in an EC certificate of conformity.”, and

(b) in subsection (3), for “This” substitute “ Subsection (2) ”.

(10) In section 137 (car with a CO₂ emissions figure: bi-fuel cars)—

(a) after subsection (2) insert—

“(2A) For the purpose of determining the car's CO₂ emissions figure, ignore any WLTP (worldwide harmonised light-duty vehicles test procedures) values specified in an EC certificate of conformity.”, and

(b) in subsection (3), for “This” substitute “ Subsection (2) ”.

(11) In section 171(1) (minor definitions: general)—

(a) in the definition of “EC certificate of conformity”, for “issued by a manufacturer under any provision of the law of a Member State implementing Article 6 of Council Directive 70/156/EEC, as amended” substitute “ within the meaning of Council Directive 70/156/EEC or Directive 2007/46/EC of the European Parliament and of the Council of 5 September 2007 ”, and

(b) in the definition of “EC type-approval certificate”, for “Council Directive 70/156/EEC, as amended” substitute “ Council Directive 70/156/EEC or an EC type-approval certificate within the meaning of Council Directive 2007/46/EC ”.

(12) The amendments made by subsections (9) to (11) have effect for the tax year 2017-18 and subsequent tax years.