Annual €160 tax on owning the highest-CO2-emitting passenger cars

Article 75 of the amending finance act for 2008 creates Article 1011 ter of the General Tax Code: an annual tax of €160 is due from the owner, or the lessee under a lease with purchase option or long-term lease, of each passenger car emitting more than 250 g CO2/km for a first registration in 2009, 245 g/km in 2010 and 2011 and 240 g/km from 2012 (or, for vehicles without EU type approval, with more than 16 fiscal horsepower). Exempt are "Handicap" vehicles, vehicles of disability card holders and those of companies subject to the company vehicle tax. The tax applies to vehicles first registered in France from 1 January 2009; it is due from the year after the registration certificate is issued.