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Council Implementing Decision (EU) 2023/2907 of 21 December 2023 amending 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 Directive 2006/112/EC on the common system of value added tax as regards an extension of the authorisation

Implementing Decision (EU) 2023/2907 · Decision · 3 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

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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 an 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 demonstrates the effectiveness of the special measure and the achievement of its objectives. The report shall include an assessment of whether the proportion of VAT still correctly reflects the expenditure on fuel for business cars used for private purposes.’.

Article 2

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This Decision shall take effect on the day of its notification.

Article 3

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

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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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