Policy paper

Technical amendments regarding vehicle emission certification

This tax information and impact note sets out technical amendments to vehicle emission certification.

Documents

Details

This measure amends capital allowances, Company Car Tax (CCT) and Vehicle Excise Duty (VED) legislation so that the tax system continues to function as intended where vehicles have been certified through the new comprehensive vehicle type approval scheme due to be introduced in 2022.

Updates to this page

Published 27 October 2021

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