Section 121A of the Principal Act is amended, in paragraph (b) of subsection (2) -

(a) in subparagraph (vii) -

(i) in clause (II), by the substitution of "subject to subparagraph (viii), €35,000" for "€20,000",

(ii) in clause (III) -

(I) by the substitution of "€35,000" for "€10,000", and

(II) by the substitution of "December 2025;" for "December 2025, and",

and

(iii) by the insertion of the following clauses after clause (III):

"(IV) €20,000 in respect of a van made available in the period 1 January 2026 to 31 December 2026;

(V) €10,000 in respect of a van made available in the period 1 January 2027 to 31 December 2027, and",

and

(b) in subparagraph (viii) -

(i) by the substitution of "years of assessment 2023 and 2024" for "year of assessment 2023", and