(1) THAT, as on and from 1 January 2011-

(a) the repayment of amounts of vehicle registration tax in respect of the registration of certain new vehicles in accordance with the provisions of section 135BA of the Finance Act 1992 (inserted by section 107 of the Finance Act 2010)), be extended to such vehicles registered on or before 30 June 2011 up to a maximum amount of €1,250, and

(b) section 135BA of the Finance Act 1992 be amended in subsection (5) by substituting "that person's spouse or civil partner (within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010)" for "that person's spouse".

(2) THAT, with effect as on and from 1 January 2011, the Finance Act 1992 (No. 9 of 1992) is amended by substituting the following for section 135C (as amended by section 108 of the Finance Act 2010 (No. 5 of 2010) with effect from that date):

(3) (a) Where a person first registers a category A vehicle or a category B vehicle during the period from 1 January 2011 to 31 December 2012 and the Commissioners are satisfied that the vehicle is a plug-in hybrid electric vehicle, then the Commissioners shall remit or repay to that person an amount equal tothe lesser of-(i) the vehicle registration tax which, apart from this subsection, would be payable in respect of the vehicle in accordance with paragraph (a) or (c) of section 132(3), or (ii) the amount specified in the Table to this subsection which is referable to the vehicle having regard to its age.(b) In this subsection 'age', in relation to a vehicle, means the time that has elapsed since the date on which the vehicle first entered into service.TABLE

(3) IT is hereby certified that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No.7 of 1927).