Legal provisions of COM(2023)704 - Amendment of Implementing Decision (EU) 2021/512 authorising the United Kingdom to apply, in respect of Northern Ireland, a special measure derogating from Articles 16 and 168 of the VAT Directive as regards an extension of the authorisation

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dossier COM(2023)704 - Amendment of Implementing Decision (EU) 2021/512 authorising the United Kingdom to apply, in respect of Northern Ireland, a ...
document COM(2023)704
date December 21, 2023


Article 1

Article 1 of Implementing Decision (EU) 2021/512 is replaced by the following:

‘Article 1

By way of derogation from Articles 16 and 168 of Directive 2006/112/EC, the United Kingdom is authorised, from 1 January 2021 until 31 December 2026, to fix, in respect of Northern Ireland, on a flat-rate basis, the proportion of VAT relating to expenditure on fuel used for private purposes in business cars.

Any request for extension of the measure provided for in this Decision shall be submitted to the Commission by 31 March 2026 and shall be accompanied by a report which verifies the effectiveness of the special measure, as well as the achievement of the objectives. The report shall include a review of the proportion of VAT as to whether it still correctly reflects the expenditure on fuel for business cars used for private purposes.

Article 2

This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland, in respect of Northern Ireland.