COUNCIL IMPLEMENTING DECISION (EU) 2021/512 of 22 March 2021

Released 24 March 2021

Decision (EU) 2021/512 authorises Northern Ireland to use a fixed flat-rate of VAT on private use fuel in business cars until 31 December 2023.

Council Implementing Decision (EU) 2021/512 of 22 March 2021 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 authorises the United Kingdom, in respect of Northern Ireland to fix, on a flat-rate basis, the proportion of VAT relating to expenditure on fuel used for private purposes in business cars from 1 January 2021 until 31 December 2023. The Decision was made on 22 March 2021 and applies from 1 January 2021.

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