S.L. 123.55 Art. 14Private use percentage.

(1) Saving the provisions of sub-rule (2), the private use percentage of a vehicle shall be determined by reference to the vehicle value as follows:

Car value Private use percentage Not exceeding €16,310 30% Exceeding €16,310 but not €21,000 40% Exceeding €21,000 but not €32,620 50% Exceeding €32,620 but not €46,600 55% Exceeding €46,600 60%

(2) The private use percentage of vehicle shall be 0% where, in any particular case -

(a) the vehicle value does not exceed €16,310; and

(b) the said vehicle is used wholly or mainly for point to point services by an employee who is a salesman or a support person in the performance of his duties or for such other similar services as may be approved by the Commissioner; and

(c) the Commissioner approves in writing the applicability of this rule to that case.