48. Amendment of section 132 of Finance Act 1992 (charge of excise duty)
Section 132 of the Finance Act 1992 is amended, in subsection (3), with effect as on and from 1 January 2022, by the substitution of the following Table for Table 1 to that subsection:
"Table 1
|
CO2 Emissions (CO2 g/km) |
Percentage payable of the value of the vehicle |
|---|---|
|
0g/km up to and including 50g/km |
7% or €140 whichever is the greater |
|
More than 50g/km up to and including 80g/ km |
9% or €180 whichever is the greater |
|
More than 80g/km up to and including 85g/ km |
9.75% or €195 whichever is the greater |
|
More than 85g/km up to and including 90g/ km |
10.5% or €210 whichever is the greater |
|
More than 90g/km up to and including 95g/ km |
11.25% or €225 whichever is the greater |
|
More than 95g/km up to and including 100g/km |
12% or €240 whichever is the greater |
|
More than 100g/km up to and including 105g/km |
12.75% or €255 whichever is the greater |
|
More than 105g/km up to and including 110g/km |
13.5% or €270 whichever is the greater |
|
More than 110g/km up to and including 115g/km |
15.25% or €305 whichever is the greater |