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.’.