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Version status: Published
Version date: 21 October 2021 - onwards

22. Amendment of section 285C of Principal Act (acceleration of wear and tear allowances for gas vehicles and refuelling equipment)

This format of the bill is taken from the text of stage 1 published on 21 October 2021 by Dáil Éireann

(1) Section 285C of the Principal Act is amended in subsection (1) -

(a) in the definition of "gas refuelling station", by the substitution of "gaseous fuel or hydrogen fuel is supplied to a gas-powered vehicle" for "gaseous fuel is supplied to a gas vehicle",

(b) by the substitution of the following definition for the definition of "gas vehicle":

"'gas-powered vehicle' means a mechanically propelled road vehicle which is fuelled by gaseous fuel or hydrogen fuel;",

(c) by the insertion of the following definitions after the definition of "gaseous fuel":

"'hydrogen' means the chemical element falling within CN code 2804 10 00;

'hydrogen fuel' means gaseous or cryogenic liquid hydrogen of a fuel quality that complies with ISO 14687:2019 or SAE J2719;",

(d) by the insertion of the following definition after the definition of "liquefied natural gas":

"'pre-cooling device' means equipment, which complies with ISO 19880-1:2020, used for the process of cooling hydrogen fuel prior to dispensing of the fuel;",

(e) in the definition of "qualifying vehicle", by the substitution of "gas-powered vehicle" for "gas vehicle",

(f) by the substitution of the following definition for the definition of "refuelling equipment":

"'refuelling equipment' means -