First Previous (PART II Customs and Excise) Next (Chapter III Miscellaneous)

28 1992

FINANCE (NO. 2) ACT, 1992

Chapter II

Excise Duties on, and Licensing of, Vehicles

Interpretation ( Chapter II ).

18. —In this Chapter, save where the context otherwise requires—

the Act of 1920” means the Roads Act, 1920;

the Act of 1952” means the Finance (Excise Duties) (Vehicles) Act, 1952 ;

the Act of 1992” means the Finance Act, 1992 ;

licensing authority” means the council of a county, or the corporation of a county borough, which grants licences under section 1 of the Act of 1952 or driving licences or provisional licences under Part III of the Road Traffic Act, 1961 ;

the Minister” means the Minister for the Environment;

owner” has the meaning assigned to it by section 130 of the Act of 1992 and cognate words shall be construed accordingly;

the register” means the register established and maintained by the Revenue Commissioners under section 131 of the Act of 1992 and cognate words shall be construed accordingly;

prescribed” means prescribed by the Minister by regulations;

vehicle” means a mechanically propelled vehicle within the meaning of section 130 of the Act of 1992.

Regulations.

19. —(1) The Minister may make regulations prescribing any matter or thing which is referred to in this Chapter as prescribed or to be prescribed or in relation to any matters referred to in this Chapter as the subject of regulations or for the purpose of giving full effect to this Chapter and such regulations may provide for such incidental, consequential, supplemental or transitional matters as are necessary for the purpose of giving full effect to this Chapter.

(2) A person who contravenes a provision of regulations under this section shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000 or to imprisonment for a term not exceeding 6 months or to both.

(3) Regulations made under this Chapter shall be laid before Dáil Éireann as soon as may be after they are made and, if a resolution annulling the regulations is passed by Dáil Éireann within the next subsequent 21 days on which Dáil Éireann has sat after the regulations are laid before it, the regulations shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

Provisions in relation to excise duty and licences under Act of 1952.

20. —(1) (a) When a vehicle is entered in the register, a licence under section 1 of the Act of 1952 shall be taken out in respect of the vehicle, and the duty of excise in respect of the vehicle imposed by that Act and payable on the licence shall be charged, levied and paid, with effect from the date of such entry.

(b) The said duty of excise shall not be charged, levied or paid on—

(i) a vehicle that is exclusively for use other than in a public place and for so long as the vehicle is so used, or

(ii) a vehicle referred to in section 143 (1) of the Act of 1992.

(2) (a) Where—

(i) an application for the grant of a licence under section 1 of the Act of 1952 in respect of a vehicle not previously the subject of such a licence is made more than 7 working days after the date of the entry of the vehicle in the register, or

(ii) an application for the grant of such a licence is made more than one month after the expiry of the latest such licence in relation to the vehicle concerned,

the owner of the vehicle shall, in addition to the duty of excise payable under that section on the licence, pay to the licensing authority concerned a charge of such amount as may be prescribed in respect of any period after the date of such entry or expiry and before such application during which the vehicle was used in a public place and the amount of the charge may be recovered by the authority from the owner as a simple contract debt in any court of competent jurisdiction.

(b) Different amounts may be prescribed for the purposes of paragraph (a) having regard to the length of the period referred to therein.

(3) For the purposes of this Chapter, the date of an entry in the register shall be the date of the making of such entry specified in the information or copies taken by or supplied to the Minister under section 131 (7) of the Act of 1992 in relation to the entry.

(4) In any proceedings in a court for an offence under section 5 (5) of the Act of 1920 or section 71 or 73 of the Finance Act, 1976 , in respect of a vehicle that is entered in the register and was not at the time of the commission of the offence or previously the subject of a licence under section 1 of the Act of 1952, it shall be a defence for the person charged with the offence to show that such a licence was taken out in respect of the vehicle not more than 7 working days after the date of the entry.

Trade licences.

21. —(1) A licensing authority may—

(a) on application to it in that behalf by a person carrying on the business of manufacturing, dealing in, distributing or repairing vehicles or any other prescribed business (but excluding a person carrying on the business of manufacturing, dealing in or distributing components or parts for vehicles or of the carriage of vehicles and not carrying on any of the other businesses aforesaid),

(b) on payment to the authority of the duty of excise of the appropriate amount specified in subsection (3),

(c) on furnishing to the authority such information as it may reasonably require for the purposes of this section, and

(d) on proof to the satisfaction of the authority that he complies with such other (if any) conditions as may be prescribed and that he is not a person to whom the exclusion specified in paragraph (a) applies,

issue to the person a licence (in this section referred to as a trade licence).

(2) A trade licence shall consist of—

(a) in the case of a motor-cycle, a plate which shall be exhibited on the back of the vehicle in the prescribed manner, and

(b) in the case of any other vehicle, two plates one of which shall be exhibited on the front thereof, and the other of which shall be exhibited on the back thereof, in the prescribed manner,

and shall be in such form and contain such identification marks and information as may be prescribed.

(3) (a) There shall be charged, levied and paid on a trade licence a duty of excise of—

(i) in the case of a licence for exhibition only on a motor-cycle, £25,

(ii) in the case of a licence for exhibition only on any other vehicle, £150.

(b) There shall be charged, levied and paid on a trade licence issued in place of a trade licence that has been lost, stolen or destroyed, a duty of excise of—

(i) in the case of a licence for exhibition only on a motor-cycle, £15,

(ii) in the case of a licence for exhibition only on any other vehicle, £35.

(4) A trade licence shall expire on the 31st day of December immediately following the date of its issue.

(5) Sections 5 (5) and 13 (1) of the Act of 1920, section 1 (1) of the Act of 1952 and sections 71 and 73 of the Finance Act, 1976 , shall not apply to a vehicle at any time during which a trade licence is exhibited on the vehicle in accordance with this section.

(6) (a) The holder of a trade licence shall not exhibit it or cause or permit it to be exhibited on a vehicle other than—

(i) a vehicle temporarily in the possession of such holder, or

(ii) if such holder is a fleet owner, a vehicle permanently in his possession which is undergoing a test in a public place and is not carrying passengers (other than the driver) or goods.

(b) In this subsection “fleet owner” means a person (other than a dealer (within the meaning of section 130 of the Act of 1992) or a person who holds an exclusive franchise to bring into the State for sale particular makes and models of vehicles) who is entered in the register or a register established under section 6 (1) of the Act of 1920 as the owner of not less than 10 vehicles and on whose premises maintenance of and repairs to the vehicles is or are carried out by employees of the person.

(7) The holder of a trade licence shall not exhibit it or cause or permit it to be exhibited on a vehicle if the licence has expired or been revoked or replaced or while the vehicle is being used for domestic, pleasure or social purposes.

(8) A person shall not fraudulently make or alter a plate purporting to be, or to be part of, a trade licence or supply or use with intent to deceive any such plate so made or altered.

(9) (a) A person may appeal to the District Court against a refusal by a licensing authority of an application by him for a trade licence and such an appeal shall be made to the judge of the District Court exercising jurisdiction in the District Court district in which the person's principal place of business is situated.

(b) A decision of the District Court under this subsection shall be final.

(10) (a) A person who contravenes a provision of this section shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000 or to imprisonment for a term not exceeding 6 months or to both.

(b) Upon conviction of a person of an offence under this section—

(i) the District Court shall order that the trade licence to which the offence relates and any other trade licences held by the person be surrendered by the person to the licensing authority by which they were issued and that authority shall revoke the licences,

(ii) in case the conviction is the first conviction of the person under this section, the person shall be disqualified for holding a trade licence for the period of one year from the date of the conviction or, if the conviction is affirmed on appeal, the date of the affirmation,

(iii) in case the conviction is a second conviction of the person under this section and the offence concerned was committed not more than 5 years after the date of the commission of the offence to which the latest previous conviction under this section related, the person shall be disqualified for holding a trade licence for the period of 3 years from the date of the first-mentioned conviction or, if that conviction is affirmed on appeal, the date of the affirmation, and

(iv) in case the conviction is a third conviction of the person under this section and the offence concerned was committed not more than 5 years after the date of the commission of the offence to which the latest previous conviction under this section related, the person shall be disqualified for holding a trade licence from the date of the first-mentioned conviction or, if that conviction is affirmed on appeal, the date of the affirmation.

(11) In any proceedings in a court for an offence it shall not be necessary for the prosecution—

(a) to negative by evidence the existence of a trade licence and the onus of proving the existence of such a licence shall be on the person seeking to avail of such proof, or

(b) to prove that a person is not a fleet owner (within the meaning of subsection (6)) or that a vehicle is not one to which subparagraph (i) of subsection (6) (a) applies and the onus of proving that a person is a fleet owner (within the meaning aforesaid) or that a vehicle is one to which the said subparagraph (i) applies shall be on the person seeking to avail of such proof.

(12) In this section “motor-cycle” has the meaning assigned to it by section 130 of the Act of 1992.

Amendment of Act of 1952.

22. —The Act of 1952 is hereby amended, as respects licences under section 1 thereof taken out for periods beginning on or after the 1st day of January, 1993, by the substitution of the following subparagraph for subparagraph (c) (inserted by section 75 of the Finance Act, 1971 ) of paragraph 2 of Part I of the Schedule thereto:

“(c) Any vehicle (other than a vehicle constructed or adapted for use and used for the conveyance of a machine, workshop, contrivance or implement, by or in which goods being conveyed by such vehicle are processed or manufactured while the vehicle is in motion) constructed or adapted for use and used only for the conveyance of a machine, workshop, contrivance or implement (being a machine, workshop, contrivance or implement which is built in as part of the vehicle or otherwise permanently attached thereto) and no other load except articles used in connection with such machine, workshop, contrivance or implement or goods processed or manufactured therein including any vehicle (commonly known as a recovery vehicle) constructed or permanently adapted for the purposes of lifting, towing and transporting a disabled vehicle or for any one or more of those purposes .......... £50.”.

Repeals.

23. —Section 9 of the Act of 1920, section 15 of the Finance Act, 1922, and section 94 of the Finance Act, 1973 , are hereby repealed as on and from the 1st day of January, 1993.