The key features of the extended scrappage scheme include it taking effect from 1 January next and running to 30 June 2011. Up to €1250 VRT relief will be provided and it is available against the VRT liability on the registration of new category A vehicles, or passenger vehicles, with a level of CO2 emissions of not more than 140 g/kg. This takes in bands A and B in motor tax. A passenger car over ten years old must be scrapped at an authorised treatment facility in the State and a certificate of destruction issued.

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