Legal provisions of COM(2021)53 - Authorisation of the United Kingdom in respect of Northern Ireland to derogate from Articles 16 and 168 of the VAT Directive - Main contents
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| dossier | COM(2021)53 - Authorisation of the United Kingdom in respect of Northern Ireland to derogate from Articles 16 and 168 of the VAT Directive. |
|---|---|
| document | COM(2021)53  |
| date | March 22, 2021 |
Article 1
By way of derogation from Articles 16 and 168 of Directive 2006/112/EC, the United Kingdom is authorised, in respect of Northern Ireland, from 1 January 2021 until 31 December 2023, to fix, on a flat-rate basis, the proportion of VAT relating to expenditure on fuel used for private purposes in business cars.
Article 2
The proportion of VAT referred to in Article 1 shall be expressed in fixed amounts, established on the basis of the carbon dioxide emission level of the type of vehicle, that reflects fuel consumption. The United Kingdom shall, in respect of Northern Ireland, adjust those fixed amounts annually to reflect changes in the average cost of fuel.
Article 3
The system set up on the basis of this Decision shall be optional for taxable persons.
Article 4
This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland, in respect of Northern Ireland.