Additional registration tax on used cars: tougher horsepower-based scale

The 2018 Finance Act rewrites the scale of the additional tax on registration certificates under article 1010 bis of the General Tax Code, due on passenger cars that do not pay the malus at first registration, i.e. in practice when used vehicles are registered. The scale, previously based on CO2 emissions for most vehicles, now depends only on fiscal horsepower. Two exemptions are added: specialised vehicles or 'Handicap' bodywork, and vehicles bought by a holder of the 'invalidity' mobility inclusion card (one vehicle per beneficiary).