Car malus: reduction for families with three children, exemption for vehicles of disabled people and allowance for E85 vehicles

Three articles of the 2009 Finance Act adjust the malus charged on registration of the highest-emitting passenger cars (Article 1011 bis of the General Tax Code). Article 33 reduces the CO2 emission rate taken into account by 20 g/km per dependent child from the third, for one vehicle with five or more seats per household; the reduction takes the form of a refund, whose terms are set by Decree No. 2009-616 of 3 June 2009. Article 34 exempts, from 1 July 2009, "Handicap" vehicles and one vehicle bought by a holder of a disability card or whose dependent child holds one. Article 35 applies a 40% allowance on the emissions of vehicles designed to run on E85 superethanol, except above 250 g/km.