Cutting car emissions: Euro 5 standards


New standards to apply from September 2009

The European Parliament's Environment Committee voted on 13 September in favour of revising the current emission limits for motor vehicles (the Euro 4 standards, which have applied since 1 January 2005), including ozone precursors such as nitrogen oxides and hydrocarbons as well as particles emitted by diesel engines. The new standards, known as Euro 5, will apply to private cars (M1) from 1 September 2009 and to light commercial vehicles (N1) from 1 September 2010.

Following transition periods extending up to 1 January 2011 (M1) and 1 January 2012 (N1) respectively, national authorities must refuse to grant EC or national type approval to new vehicles which do not comply with the rules on emissions or fuel consumption.

In addition, MEPs are already urging that starting dates be set for the next stage, i.e. Euro 6 standards.

...back to 28 September 2006

Further information:
Cutting car emissions: Euro 5 standards

The UK Payroll News is sponsored by HRD & Payroll Solutions

Discuss this news item in the PayPerShop Forum

The April 2006 issue Employer Bulletin included a clarification by HMRC of the guidance given to employers on retaining an invoice to support their claims for VAT recovery. Some employers were asking for an invoice or receipt to support every claim that an employee makes. As it was not always possible for an employee to comply with such a request, this could result in some claims by employees not being paid.

The clarification given by HMRC was that, at the end of a given period, an employer need only have sufficient receipts to cover the employer's VAT recovery. Employers may develop their own policies to ensure that they can produce sufficient receipts in the event of a VAT audit.

While this clarification was helpful for employees with just one employer, it did not help individuals, such as market researchers, who have several employments at the same time and have to make mileage allowance claims with each of the employers. If each employer requires them to provide a supporting receipt but they only have a single receipt, what can they do? We asked HMRC to comment on this problem.

In response to our enquiry, HMRC advised us that, in such circumstances, HMRC would accept photocopies of the original invoice, although the holder of the photocopied invoice would have to be prepared to explain why the original was not available.

...back to 21 September 2006

The UK Payroll News is sponsored by HRD & Payroll Solutions

Discuss this news item in the PayPerShop Forum